STATE OF TEXAS: COUNTY OF FISHER: FISHER COUNTY COMMISSIONER COURT MINUTES May 12th, 2025 Be it remembered that on Monday, the 12th day of May 2025 the Commissioners' Court of Fisher County, Texas, convened in Regular Session in the Commissioners' Courtroom, Fisher County Courthouse, Roby Texas Ken Holt, County Judge Jessika Daniel, Deputy County Clerk Gordon Pippin, Commissioner #1 Dexter Elrod, Commissioner #2 Stuart Posey, Commissioner #3 Micah Evans, Commissioner #4 And the proclamation having been made the Court was in session, the following business came on to be considered: CALL MEETING TO ORDER & ESTABLISH QUORUM - All Present Order 1- Motion Commissioner Pippin, second by Commissioner Posey to approve consent agenda, reports, bills, and expense accounts (see attached). This motion having been put to vote prevailed, the vote being unanimous. Order 2-Motion by Commissioner Elrod, second by Posey to approve budget amendments for Precinct #1 (see attached). This motion having been put to vote prevailed, the vote being unanimous. Order 3-FY1-Outside Audit Report for FY 2024 by Robert & McGee (see attached). Order 4-Motion by Commissioner Pippin, second by Commissioner Posey to approve Dr Chad White as Local Health Authority (see attached). This motion having been put to vote prevailed the vote being unanimous. Order 5-Motion by Commissioner Posey, second by Commissioner Evans to approve hard drive destruction plan by Goldsmith Solutions (see attached). This motion having been put to vote prevailed the vote being unanimous. Order 6-Motion by Commissioner Evans, second by Commissioner Elrod to approve TCDRS retirement plan renewal FY 2026 (see attached). This motion having been put to vote prevailed the vote being unanimous. Order 7-FYl-Commisioner Evans, Elrod and Posey completed 18 hours of continuing education at County Judge and Commissioner Conference in April 2025. Order 8-FY1-Private water line in bar ditch between CR 417 and CR 404 for Big Mike and Jeremy Terry in upper part of ditch. Order 9-Motion by Commissioner Pippin, second by Commissioner Elrod to approve Road Crossing Agreement with Winn Operating LLC on CR 448 (see attached). This motion having been put to vote prevailed, the vote being unanimous. Order 10-Motion by Commissioner Elrod, second by Commissioner Evans approve purchase of road material from Marlene Allen at $3.00 per yard (see attached). This motion having been put to vote prevailed the vote being unanimous. Order 11-Motion by Commissioner Pippin, second by Commissioner Posey to adjourn. This motion having been put to vote prevailed, the vote being unanimous. State of Texas: County of Fisher: I, Pat Thomson, Fisher County Clerk, attest that the foregoing is a true and ageurate-gecounting of the Commissioner Court's authorized proceedings for May 12th, 2025/ COMMISSION athoon Pat Thomson County Clerk and Ex-Officio Member Of Commissioners' Court, Fisher County, Texas / INTY TE NOTICE OF OPEN MEETING AND AGENDA COMMISSIONERS COURT OF FISHER COUNTY, TEXAS Notice is hereby, given. that a meeting ofthe Commissioners Court ofFisher County, Texas will be held on Tuesday, May. 12, 2025, at 09:00 a.m. in the 32"d District/County Courtroom, Fisher County Courthouse, 112 N. Concho, Roby, Texas, to consider; discuss, pass or adopt such items ofbusiness as identified below: A. CALL TO ORDER Determination of Quorum Prayer - Kevin Tate Rotan Church of Christ Pledge of Allegiance B. PUBLIC COMMENTS PRESENTATIONS OR MISCELLANEOUS REPORTS DISCUSSION ITEMS (No vote will be taken on any of these items) PUBLIC COMMENT: NOTE: Anyone wishing to address the Court during Public Comments is required to register your name on1 the Clerk'sr registry prior to the meeting: and indicate whichi item or subject you wish to address. Speakers are limited to THREE( (3) minutes maximum, andi iftherez are more than three speakers who wish to address the same item, the Court reserves the right to limit speakers. THE COURT CANNOTI DELIBERATE OR. ACT ON! MATTERS NOT LISTED ON THE AGENDA. C. DELIBERATE/CONSIDER ACTION ON CONSENT AGENDA ITEMS: 1. Departmental Reports: a) Senior Citizens Center/Emilia Garcia b) Extension Office/Nick Dickson C) County Treasurer/Jeanna Parks d) County Auditor/Becky Mauldin e) Law Enforcement Center/Pat Dickson D. DELIBERATE/CONSIDER ACTION ON NEW BUSINESS ITEMS: 2. Conflict ofInterest Bills (LGC $171.004)/Becky Mauldin 3. Budget Amendments and/or Line Item Transfers/Becky Mauldin 4. Burn Ban (new resolution after 90 days or reinstated as needed) 5. Special Revenue (LGC SEC 111.0108)/Becky Mauldin 6. INFORMATION ONLY: Outside Audit Report for FY 2024 by Robert & McGee, CPA 7. Approve Local Health Authority Chad White 8. Consider and Act on Hard Drive Destruction by Goldsmith Solutions 9. Review and Approve TCDRS Retirement Plan FY2026/Jeanna Parks 10. INFORMATION ONLY: Completed 18 hours at County Judge and Commissioner Conference in April 2025/Micah Evans 11. INFORMATION ONLY: Private Water Line in Bar Ditch Between CR 417 and CR 404. for Big Mike and Jeremy Terry/Micah Evans 12. Approve Road Crossing Agreement for Winn Operating LLC on CR 448 13. Approve Purchase of Road Material from Marlene Allen at $3.00/yd from Their Property/Dexter Elrod I, Pat Thomson, Fisher County Clerk, do hereby certify that the above Notice ofOpen Meeting and Agenda of the Commissioners Court is a true and correct copy of said Notice and Agenda, and said Notice and Agenda was posted on the bulletin board ofthe Fisher County Courthouse, 1121 N. Concho Roby, Texas 79543 and a copy was emailed to website administer for posting to the Fisher County Website at www.fishercou on 5/8/2025 and said Notice will remained posted continuously for at least 72 hours C geduled time of said Meeting. Bn 0 - 10 yMorciboio Pat Thomson Fisher County Clerk OUNTY TE (In accordance with Title III of the Americans with Disabilities Act, we invite all attendees to advise us ofany special accommodations due to disability. Please submit your request as far as possible in advance of the meeting you wish to attend.) As authorized by the Texas Government Code, the Commissioners' Court of Fisher County, Texas reserves the right to adjourn into Executive Session at any time during the course ofthis meeting to discuss any of the matters listed above as they may relate to Texas Government Code Section 551.071(1) (Consultation with Attorney about pending or contemplated litigation or settlement offers); Texas Government Code. Section 551.071(2) (Consultation with Attorney when the Attorney's obligations under the Texas Disciplinary Rules ofProfessional conduct of the State Bar of Texas conflicts with Chapter 551 ofthe Texas Government Code); Texas Government code Section 551.072 (Deliberations About Real Property); Texas Government Code Section 551.07Deliberations about Gifis and Donations); Texas Government Code 551.074 (Personnel Matters); Texas Government Code Section 551.0745 (Deliberations about a County Advisory Body); Texas Government code Section 551.076 (Deliberations about Security Devices); and Texas Government Code Section 551.087 (Economic Development Negotiations). In the event that the court adjourns into Executive Session, unless otherwise specified on the agenda, the Court will announce any other parties who are authorized to be present during the deliberations in Executive Session and will announce under what section ofthe Texas Government code the Commissioners Court is using as its authority to enter into Executive Session. MONTHLY FUNDS SUMMARY FISHER COUNTY TAX COLLECTOR JONNYE LU SPECK APRIL 2024 COUNTY FUNDS: STATE FUNDS: Mon. Reg: 21,853.60 Mon. Reg: 4,192.90 IRP: IRP: Titles: 270.00 Titles: 432.00 Bank Int.: 78.71 Bank Int: 32.45 Sales Tax Sales Tax: 9,996.58 Comm. : Young Farmer: 165.00 MV Total: 22,202.31 STATE Total: 14,818.93 Beer/Alcohol: Payable from MV: Subcontractor: 24.00 Customer refund: 42.29 Total County Funds: 22,268.86 Total State Funds: 14,818.93 Grand Total Collections: 37,087.79 2024TAX YEAR APRIL 2025 REPORT FISHER. COUNTY M&O CURRENT2024 ROLL LEVY VALUE DELINQUENTROIL $3,767,852:48 CERTIFIED AMOUNTS $ 3,768.168:29 903.005.217 BEGINNINGBALANCE $ 167,371.67 TAXI RATE/S SIOD VALUE. S 0.417257 cipisimigikbil S BEGINNING, BALANCE, $ 194,592:60, DELINQUENTI ROLLTOTAL S 137,133.74 ADIUSTMENTSC/) S. (228.99) ADIUSTMENTSHI-) $ ADIUSTEDTAX S. 194,363.61 ADJUSTED. DELTAX S 137,133.74 BASETAX COLLEÇTED $ 20,801.65 PRIOR YEARI DELINQUENT (NOP&IDISC) COLLECTIONS: S 4,169:56 UNCOLLECTEDI BAL S 173,561.96: INCOLECTEDBALANCE S 132,964.18 %.COLLECTED 95:39% %0 COLLECTED. 20:56% MMANYUPIPPSTUN: TAX P&i REFRETTAX REEP&I OHEROVERSHORD AMT. COLLECTED CURRENT2024 S S: $ $ $ S CURRENTI DELINQUENT S 20,801.65 S: 2,200.61 S S S. 412 $ 23,006.38 PRIOR YRI DELINQUENT S 4,169.56 $: 1,307:60 $ S 0.01 5,477.17 ENTITY TOTALS S 24,971.21. S: 3,508:21 S S. 4:13 S 28,483.55 ATTORNEYFEES: $ 964.43: TOTALPAID: S 28,483.55. TOTALCOLLECTED: S 28,483.55 LLAURA CARRION - TAXCOLLECTORFOR, FISIERCOUNTY EMTIM,CERUPTHATTIEABOVESTATMENTOF TAXES COLLEÇTEDFOR: THE! MONTHOF AFRIAUEANDTHEDSPOSTTONTIEREOFTO: BETRUEANDCORRECT TOTHEE BESSOF MYI KNOWIOGEAND: BELIEE. LINA AMAOA LAURA CARRION, RTC TAXCOLLECTOR, : Fisher County M&O Money Counts April 2025 Type Date Num Name Memo Amount Check 04/04/2025 33079 Fisher County M&0 Pyd 336.25 Pyd PI 96.54 Cur 2948.69 Cur PI251.51 O/S 0.75 -3,633.74 Check 04/11/2025 33093 Fisher County M&O Pyd 1270.87 Pyd PI: 388.88 Cur 3054.45 Cur PI 327.16 O/S -0.11 -5,041.25 Check 04/17/2025 33106 Fisher County M&O Pyd 530.00 Pyd PI 155.07 Cur 5791.48 Cur PI 633.37 -7,109.92 Check 04/25/2025 33121 Fisher County M&O Pyd 1341.78 Pyd PI 459.13 0/S.01 Cur 3200.35 Cur PI 343.34 o/S 2.00 -5,346.61 Check 04/30/2025 33133 Fisher County M&0 Pyd 690.66 Pyd PI 207.98 Cur 5806.68 Cur PI 645.23 OS 1.48 -7,352.03 TOTAL -28,483.55 2024TAX YEAR APRIL 2025 RÉPORT FISHER COUNTY I&S CURRENTOAAROIL. LEVY VALUE DELNOIENTROEL 5606,187,41: CERTIFIED AMOUNTS > 606,238:46 903,005,217 BEGINNING: BALANCE. Si 25,381:76 TAXRATE/S100 VALUE S 0.067130 ENCILDHS 203CURI DELS: S - BEGINNINGI BALANCE $ 31,309:26 DELINQUENTROILTOTAL S: 20,291:63 ADJUSTMENTS (4/-) S (36.84). ADIUSTMENTSCH) 5. - ADJUSTED: TAX S 31,272:42, ADJUSTED.I DELTAX S 20,291:63 BASETAX COLLECTED > 3,345.00, PRIOR YEARDELINQUENT (NOP&I/DISC) COLLECTIONS S: 71797 UNCOLLECTED BAL S 27,927.42 INCOLLECTEDBALANCE $: 19;573:66 % ÇOLLEÇTED 9539% 8COLLECTED 22.88% SUMMARY OKL LULLELTONS TAX: P&T REFRETTAX REEP&Y CORRECTION: AMT.COLLECIED CURRENT2024 $ $ $ : S . S SL CURRENTDELINQUENT s 3;345.00 S: 354:15. S $: [S s 3,699:15 PRIORJ YRDRLINOUENT 717.97 $ 228.11 $ $ 946.08- ENTITY: TOTALS S. 4,062.97, S 582.26. S. 4,645.23. ATTORNEY FEES: S. 166:32 TOTALPAID: S 4,645.23 TOTALG COLLECTED: S 4,645.23 LLAURACARRION-TAX: COLLEÇTOR: FOR FISHER COUNTY TRAEEPAYTALTNEANDVESAIMENOTANS COLLECTEDI FOR THEMONTH: OFAPRIE2025. AND: TEDSCOATOMTEASOFIONETAUEANDCONRET TO: THE MSyPPSOIOHCRLRN AAMA AAALOA: LAURA CARRIONIRTC TAXCOLLECTOR Fisher County 1&S Money Counts April 2025 Type Date Num Name Memo Amount Check 04/04/2025 33080 Fisher County I&S Pyd 59.52 Pyd PI 16.96 Cur 474.46 Cur PI40.50 -591.44 Check 04/11/2025 33094 Fisher County 1&S Pyd 220.06 Pyd PI 68.46 Cur 491.42 Cur PI 52.65 -832.59 Check 04/17/2025 33107 Fisher County 1&S Pyd 87.87 Pyd PI 25.92 Cur 931.73 Cur PI 101.93 -1,147.45 Check 04/25/2025 33122 Fisher County 1&S Pyd 237.40 Pyd PI 82.24 Cur 513.96 Cur PI 55.22 -888.82 Check 04/30/2025 33134 Fisher County 1&S Pyd 113.12 Pyd PI 34.53 Cur 933.43 Cur PI 103.85 -1,184.93 TOTAL -4,645.23 2024 TAX YEAR APRID2025 REPORT FISHER COUNTYI R&B CURRENT20241 ROLL LEVY VALUE DELINOUENT) ROLL. S118,709.07 CERTFEDAMOUNTS S: 118:718.90 1903:005:217 BEGINNING: BALANCE S 4,683.45 TAXF RATE/S $100 VALUE $. 0:013146. (NCLODES 2023CURDEL $: . BEGINNING: BALANCE S: 6,131:64: DELINQUENTI ROLL TOTAL: S: 3,747.79 ADIUSTMENTS) S. (7:21) ADIUSIMENTS (+7-3 - ADJUSTEDTAX S 6,124.43 ADJUSTED: DELTAX $: 3:747.79 BASETAXCOLLECTEP S 655:34. PRIOR: YEAR DELINQUENT (NO.P&I/DISC) COLLECTIONS S. 133:40 UNCOLLECTED: BAL S 5,469.09 INCOLIECTEDHALANCE $, 3,614.39, %COLLECTED 95:39% % COLLECTED 22:83% NUMARTUPLVIKETON TAX P&I REF/RETTAX REF P&f CORRECTIONS AMT COLLECTED CURRENT2024 S S S S. $ - S CURRENT DELINQUENT $ 655.34. S 69.31, S: $. S $ 724.65 PRIOR YRI DELINQUENT S: 133:40 $ 42.01 $: a $ 175.41. ENTITY TOTAIS S. 788.74 S 111.32: S S s: 900.06 ATTORNEY FEES: S. 30,37 TOTALPAID: S: 200.06 TOTALCOLLECTED: 900.06 LLAURACARRION: - TAXCOLLECTORFOR; FBIECOINTYAAERTN, CERTIFY: TLATTIEABOVESTATBENT, OE TAXES COLLECTEDE FOR THE MONIHOF: APRIL:2025 AMDITEDSOATIONTRENOFTORETRUEAND: GORRECT TO THE BEST OF MXKNOWLEDGE ANDBELIEE. 7 MA IAAROn LAURA CARRION, RTC TAXÇOLLECTOR Fisher County R&B Money Counts April 2025 Type Date Num Name Memo Amount Check 04/04/2025 33081 Fisher County R&B Pyd 10.57 Pyd PI3.04 Cur 92.93 Cur PI 7.91 -114.45 Check 04/11/2025 33096 Fisher County R&B Pyd 40.46 Pyd PI12.41 Cur 96.27 Cur PI 10.29 -159.43 Check 04/17/2025 33108 Fisher County R&B Pyd 16.64 Pyd PI 4.88 Cur 182.47 Cur PI 19.96 -223.95 Check 04/25/2025 33123 Fisher County R&B Pyd 43.92 Pyd PI 15.06 Cur 100.82 Cur PI 10.83 -170.63 Check 04/30/2025 33135 Fisher County R&B Pyd 21.81 Pyd PI 6.62 Cur 182.85 Cur PI 20.32 -231.60 TOTAL -900.06 A E : FISHER COUNTY State of Financial Condition May 12, 2025 COUNTY JUDGE KEN HOLT COMMISSIONERS PRECINCT#1 GORDON PIPPIN PRECINCT#2 DEXTER ELROD PRECINCT#3 STUART POSEY PRECINCT#4 MICAH EVANS FISHER COUNTY AUDITOR P.O. BOX 480 Roby, Tx 79543 May 8, 2025 To The Honorable, Glen Harrison, Presiding Judge of the 32nd Judicial District Court & To The Honorable Commissioners' Court of Fisher County Texas: + Ken Holt County Judge Gordon Pippin Commissioner #1 Dexter Elrod Commissioner #2 Stuart Posey Commissioner #3 Micah Evans Commissioner #4 Gentlemen: In compliance with Sec. 114.025, Local Government Code, - herewith present my monthly report on the financial condition of Fisher County, setting forth all the facts of interest and showing further the condition of each account on the books. Respectfully submitted, Becky Mauidini County Ayiditor 05-08-2025-BUDGET ANALYSIS JSAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 1 TIMB:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0010 GENERAL FOND EFFECTIVE MONTH 05 0100 GENERAL FUND CASH ACCOUNTS LO 0 10O 100 CFC: GENERAL FUND 20,191.01 7,800.10- 404,554.79 10-100-115 TEX POOL MONEY MARKET 2,610,841.12 0.00 9,397,953.18 10-10 0 DUE FROM I&S FUND 0.00 0.00 0.00 10-100-230 DISTRICT CLERK EFILE 93.62 1.00 409.30 10-100-231 COUNTY CLERK EFILE 1,445.50 269.00 1,906.47 10-100-232 JP CREDIT CARD 153.34- 1,049.32 3,766.22 10-100-280 DELINQUENT TAXES RECEIVABLE 0.00 0.00 136,233.52 10- 10 0 5 ALLOWZ ANICE-UNCOEEECTABLE TAXES 0.00 0.00 25,769.89- 10-100-290 DUE FROM APPRAISAL DISTRICT 0.00 0.00 0.00 GENERAL FUND CASH ACCOUNTS 2,632,417.91 6,480.78- 9,919,053.59 0300 GEI RAL FUND REVENUE ACCTS 10-300- -100 ADVAL OREM TAXES 3,104,304.00 3,104,304.00 3,146,732.03 12,698.64 42,428.03+ 101 10-300-102 RESERVE, FUNDS 0.00 0.00 0.00 0.00 0.00 10-300-105 DELINQUENT ADVALOREM TAXES 0.00 0.00 0.00 0.00 0.00 10-300-1 109 CREDIT CARD INTEREST EARNED 400.00 400.00 249.82 U. .00 150.18 62 10-300-149. APPRAISAL DIST EXCESS REFUND 0.00 0.00 23,490.72 0.00 23,490.72+ 10-300-150 OTHER INC COME 2,500.00 2,500.00 0.00 0.00 2,500.00 00 10-300-151 TAX COLLECTOR ANNUAL SALES TAX COMM 7,500.00 7,500.00 5,886.76 0.,00 1,613.24 78 10-300-152- MISC REIMBURSEMENTS 500.00 500.00 43.89 0.00 456.11 09 10-300-1 30 T ED 200,000.00 200,000.00 214,954.44 0.15 14,954.44+ 107 10-300 -185 INSUR RANCE PROCEEDS 2,000.00 2,000.00 5,611.63 0.00 3,611.63+ 281 10-300 19 INTEREST EARNED CD'S 0.00 0.00 0.00 0.00 0.00 10-300- 195 NSURANCE REMIBURSEMENTS 0.00 0.00 0.00 0.00 0.00 10-300-200 COUNTY RESTITUTION INCOME 1,000.00 1,000.00 149.56 0.00 850.44 15 10- OIL & GAS INCOME 29,000.00 29,000.00 8,172.78 0.00 20,827.22 28 10-300-205 WIND ABATEMENT DONATION 0.00 0.00 0.00 0.00 0.00 10-300-206, NSF INCOME 0.00 0.00 0.00 0.00 0.00 10-300-214 COUF APPT ATTY - : &'D CLERK 800.00 800.00 1,881.68 0.00 1,081.68+ 235 10-300-216 JUROR REIMBURSEMENT 4,280.00 4,280.00 4,448.00 0.00 168.00+ 104 10-300-2 218 TX-TF-IND DEFENSE RANT 5,100.00 5,100.00 16,406.00 0.00 11,306.00+ 322 10-300-222 AD LITEM TAX SUITS 0.00 0.00 0.00 0.00 0.00 10-300-224 OUT OF COUNTY IFF IT 1 A IONS 0.00 0.00 0.00 0.00 0.00 10-300-225 OUT OF COUNTY SHERIFF SERVICE 875.00 875.00 1,425.00 0.00 550.00+ 163 10- INSURANCE BUILDING REP AIRS 0.00 0.00 0.00 0.00 0.00 10-300-228 UNCLAIMED PROPERTY REFUND 0.00 0.00 0.00 0.00 0.00 10-3 0 VOL FIRE DEPT DONATIONS 0.00 0.00 0.00 0.00 0.00 10-300-230 TOBACCO SETTLEMENT INCOME 0.00 0.00 0.00 0.00 0.00 10-300 0-231 FISHER COUNTY SHERIFP'S POSSE 1.00 1.00 1.00 0.00 0.00 100 10-300-232 WIN ND FARM TAX ABATE MENTS 789,000.00 789,000.00 825,814.48 0.00 36, 814.48+ 105 10-300-233 I MB BURSE TAX ABA TE EMENT EGAL 0.00 0.00 0.00 0.00 0.00 10-300-236 SH HERIFF MISC INCOME 25.00 25.00 5.00 0.00 20.00 20 10-300-241 SHERI IFF SALE INCOME 0.00 0.00 271.25 0.00 271.25+ 10-300-713 BUILDING RENT APPRAISAL DIST 10.00 10.00 10.00 0.00 0-00 100 GENERAL FUND REVI ENUE ACCTS 4,147,295.00 4,147,295.00 0.00 4,255,554.04 12,698.79 108,259.04+ 103 0310 FEES, OF OFFICE 10-310-400 FEES COUNTY JUDGE 90.00 90.00 190.25 0.00 100.25+ 211 10-310-410 FEES COUNTY CLERK 60,960.00 60,960.00 30,399.49 1,052.00 30,560.51 50 5-08-2025--BUDGET ISIS US SAGI REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 2 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED NT NO C TI TLE BUDGET-AMOUNT B0I ET- -AMOUNT YEAR- TO-D DATE Y EAR- TO-DATE MO N H-7 TO DATE BALANCE PCT REPORTING FUND: 0010 GENERAL FUND EFFECTIVE MONTH - 05 10-310-420 FEES COUNTY & DISTRICT COURT 60.00 60.00 40.00 0.00 20.00 67 10-3 425 FEES DISTRICT CLERK 8,628.00 8,628.00 12,058.79 1.00 3,430.79+ 140 10-310-426 FEES DIST CLERK TAX ARCH 1,728.00 1,728.00 313.10 0.00 1,414.90 18 10-310-430 FEES - JP #1 35,000.00 35,000.00 25,663.29 663.42 9,336.71 73 10-310-432 FEES - JP ATTY DELINQUENT COL 6,500.00 6,500.00 4,652.52 285.00 1,847.48 72 10-310-433 FEES JP WRIT OF POSSESS 375.00 375.00 375.00 250 0.00 0.00 100 10-3 34 FEES - JP FINE TRUANCY CHILD SAFE 45.00 45.00 0.00 0.00 45.00 00 10-310-4 3 5 FEES JP TRUAI NCY FINE 50.00 50.00 0.00 0.00 50.00 00 10-310-440 FEES COUNTY ATTO ORNEY 40.00 40.00 75.56 0.00 35.56+ 189 10-310-445 FEES TAX COLLECTOR 8,400.00 8,400.00 6,172.95 197.55 2,227.05 73 10-310- FEES TITLE 1,585.00 1,585.00 1,350.00 55.00 235.00 85 10-310-448 FEES LIQUOR LICE S E 620.00 620.00 0.00 0.00 620.00 00 10-310-450 FEES FAMILY PROTECTION 0.00 0.00 0.00 0.00 0.00 10-310-451 FEES CHILD CARE 0.00 0.00 0.00 0.00 0.00 10-310-455 FEES SHERIFF 5,250.00 5,250.00 3,070.36 125.00 2,179.64 58 10-310-465 FEES COUNTY COURT AT LAW JUDGE 0.00 0.00 0.00 0.00 0.00 FEES OF OFFICE 129,331.00 129,331.00 0.00 84,361.31 2,628.97 44, 969.69 65 0320 STATE SUPPLEMENTS 10-320-405 SUPPL COUNTY JODGE 25,200.00 25,200.00 20,150.00 5,050.00 5,050.00 80 10-320-420 SUPPLEMENT COUNTY ATTORNEY 25,666.00 25,666.00 25,666.00 0.00 0.00 100 10-3 0-430 SUPPLEMENT COUNTY & DIST. ATTY 0.00 0.00 0.00 0.00 0.00 STATE SUPPLEMENTS 50,866.00 50,866.00 0.00 45,816.00 5,050.00 5,050.00 90 0400 COUNTY JUDGE 10-400-100 LARY COUNTY JDGE 47,556.00 47,556.00 0.00 27,436.20 0.00 20,119.80 58 10-400-105 COUNTY JDGE STATE P EMENT 25,200.00 25,200.00 0.00 14,538.45 0.00 10,661.55 58 10-400-10 09 R Y TRAVEL STIPEND 2,000.00 2,000.00 0.00 1,153.80 0.00 846.20 58 10-400-110 ALARY - ADMINI TR RATIV E S ISTANT 35,240.00 35,240.00 0.00 19,436.39 0.00 15,803.61 55 10-400-11 15 LONGEVITY PAY 2,550.00 2,550.00 0.00 0.00 0.00 2,550.00 00 10-400-3 1 18 STR K ASSISTANT OVERTIME 0.00 0.00 0.00 12.13 0.00 12.13- 10-400-200 FICA 2 XI ENSE 8,610.00 8,610.00 0.00 4,770.82 0.00 3,839.18 55 10-400-202 o UP TERM LIFE 608.00 608.00 0.00 345.49 0.00 262.51 57 10-400-205 RETIREMENT 9,256.00 9,256.00 0.00 5,150.02 0.00 4,105.98 56 LC 00-2 MEDICAL INSURANCE 22,186.00 22,186.00 0.00 12,814.48 0.00 9,371.52 58 10-400-300 AVEL & SCHOOL 3,000.00 3,000.00 0.00 872.00 0.00 2,128.00 29 10- 400-30 SUPPLIES 2,000.00 2,000.00 0.00 616.95 0.00 1,383.05 31 10-400-310 COMMUNICA I IONS 700.00 700.00 41.88 425.08 0.00 233.04 67 10-400-315 BONDS & NOTARY 250.00 250.00 0.00 100.00 0.00 150.00 40 10-400-325 SCHOOL & DUES 475.00 475.00 0.00 200.00 0.00 275.00 42 COUN TY U1 DGE 159,631.00 159,631.00 41.88 87,871.81 0.00 71,717.31 55 0410 COUNTY CLERK 10-410-100 SALARY COUNTY CLERK 47,556.00 47,556.00 0.00 27,436.20 0.00 20,119.80 58 10-410-105 01 NGE VITY PAY 3,750.00 3,750.00 0.00 0.00 0.00 3,750.00 00 10-4 110- 0 SALA RY - ADMINISTR IVE AS T 33,642.00 33,642.00 0.00 19,404.02 0.00 14,237.98 58 10-410-115 PHONE ALLOWANCE 360.00 360.00 0.00 207.60 0.00 152.40 58 10-41 18 ADM MINISTRATIVE ASSISTANT OVERT IME 0.00 0.00 0.00 30.33 0.00 30.33- 10-410-200 FICA 22 6,527.00 6,527.00 0.00 3,601.42 0.00 2,925.58 55 5-08-2025-PBUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 3 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER: 0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT- TITLE BUDGET-AMOUNT BUDGET- AMOUNT YEAR-TO- DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPOF G FUND: 0010 GENERAL FUNI EFFECTIVE MONTH 05 10- 4 110 - 02 TCDRS ROUP TERM LIFE 461.00 461.00 0.00 259.84 0.00 201.16 56 10-410-205 RETIREMENT 7.,021.00 7,021.00 0.00 3,874.45 0.00 3,146.55 55 10-410-210 MEDICAL INSURANCE 22,186.00 22;186.00 0.00 12,646.62 0.00 9,539.38 57 10-410-300 RAVEL SCHOOL 3,000.00 3,000.00 229.30 475.20 0.00 2,295.50 23 10-410-305 SUPPLIES 2,060.00 2,060.00 335.43- 2,135.53 0.00 259.90 87 10-410-3 15 3ONDS 280.00 280.00 0.00 100.00 0.00 180.00 36 10-410-325 ELECTION SCHOOL 2,000.00, 2,000.00 0.00 0.00 0.00 2,000.00 00 10-410-330 SOFTWARE MAINTENANCE 11,820.00 11,820.00 0.00 11,820.00 0.00 0.00 100 COUNTY CLERK 140,663.00 140,663.00 106.13- 81,991.21 0.00 58,777.92 58 0420 DISTRICT CLERK 10-420-100 SALARY DISTRICT CLERK 47,556.00 47,556.00 0.00 27,436.20 0.00 20,119.80 58 10-420-11 5 LONGEVITY 1,200.00 1,200.00 0.00 0.00 0.00 1,200.00 00 10-420-1 20 LA RY - DMIN NISTRATIVE SSI ISTANT 11,466.00 11,466.00 0.00 6,641.28 0.00 4,824.72 58 10-420-200 FICA EXPENSE 4,607.00 4,607.00 0.00 2,537.13 0.00 2,069.87 55 10-4 TCDRS OUP TERM LIFE 341.00 341.00 0.00 188.20 0.00 152.80 55 10-420 -205 T 4,912.00 4,912.00 0.00 2,804.52 0.00 2,107.48 57 10-420 -210 MEDICAL INSURANCE 11,093.00 11,093.00 0.00 6,407.24 0.00 4,685.76 58 10-420- -3 0 TRAVEL/SCHOOL/TUITION/DUES 3,000.00 3,000.00 0.00 1,857.22 0.00 1,142.78 62 10-420-305 SUPPLIES 2,000.00 2,000.00 113.85 1,104.78 0.00 781.37 61 0 15 250.00 250.00 0.00 119.00 0.00 131.00 48 10-420-320 SOFTY ARE MAIN ANCE 3,960.00 3,960.00 0.00 3,960.00 0.00 0.00 100 STRICT LERK 90,385.00 90,385.00 113.85 53,055.57 0.00 37,215.58 59 0430 JUSTICE OF THE PEACE #1 10-430 -100 SALARY JUSTICE OF THE PEACE #1 47,556.00 47,556.00 0.00 27,436.20 0.00 20,119.80 58 10-430- 05 NG EVITY PAY 1,200.00 1,200.00 0.00 0.00 0.00 1,200.00 00 10-430-109 SALARY TRAVEL STIPEND 3,000.00 3,000.00 0.00 1,730.70 0.00 1,269.30 58 10-4: 3 110 SALARY - ADMINISTRATIVE ASSISTANT 33,642.00 33,642.00 0.00 20,032.66 0.00 13,609.34 60. 10-430-115 PHONE ALLOWANCE 360.00 360.00 0.00 124.56 0.00 235.44 35 0- TIVE ASSISTANT OVERTIME 0.00 0.00 0.00 0.00 0.00 0.00 10-430-200 FICA EXPENSE 6,752.00 6,752.00 0.00 3,701.88 0.00 3,050,12 55 0 - TERM LIFE 477.00 477.00 0.00 272.18 0.00 204.82 57 10-430-205 RETIREMENT 7,264.00 7,264.00 0.00 4,059.37 0.00 3,204.63 56 10- 4 430 CE 22,186.00 22,186.00 0.00 6,407.24 0.00 15,778.76 29 10-430-300 TRAVEL/SCHOOL/TUITION/DUES 3,000.00 3,000.00 0.00 2,204.85 0.00 795.15 73 10-430 5 U UPPLIES 2,000.00 2,000.00 0.00 547.02 0.00 1,452.98 27 10-430 0 N S 700.00 700.00 71.88 503.08 0.00 125.04 82 10-43 3 3. 1 5 DS 200.00 200.00 0.00 0.00 0.00 200.00 00 10-430-: 0 AG TRATE OR LAW BOO S 3,640.00 3,640.00 0.00 0.00 0.00 3,640.00 00 WARE MAINTENANCE 5,100.00 5,100.00 0.00 3,300.00 0.00 1,800.00 65 10-430-350 OUT OF COUNTY SHER: I IFF - S 0.00 0.00 0.00 0.00 0.00 0.00 JUSTICE OF THE PEACE #1 137,077.00 137,077.00 71.88 70,319.74 0.00 66,685.38 51 0450 DISTE R I o ORNEY 10-450-105 SALARY DISTRICT ATTORNEY 3,042.00 3,042.00 0.00 1,755.00 0.00 1,287.00 58 10-450- -1: 110 SALARY ASSISTANT D.A. 8,382.00 8,382.00 0.00 0.00 0.00 8,382.00 00 10-450-130 SALARY D.A. SE TARY 7,021.00 7,021.00 0.00 0.00 0.00 7,021.00 00 10-450-132 A LARY - ASST D.A. SECRETARY 7,021.00 7,021.00 0.00 0.00 0.00 7,021.00 00 5-08-2025-*BUDGET SIS SAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 4 FIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACO INT NO ACC NT- TLE BUDGET-AMOUNT BOL DGET-AMOUNT YEAR-T TO- DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0010 GENERAL FUND EFFECTIVE MONTH 05 10-450-134 A AL LARY D.A. INVESTIGATOR 8,010.00 8,010.00 0.00 0.00 0.00 8,010.00 00 10-450 135 SALARY 2ND D.A. INVESTIGATOR 13,848.00 13,848.00 0.00 0.00 0.00 13,848.00 00 10-450-1 L36 IM 2 NSE 10,500.00 10,500.00 0.00 0.00 0.00 10,500.00 00 10-450-200 FICA EXPENSE 4,424.00 4,424.00 0.00 134.25 0.00 4,289.75 03 10-450-202 TCDRS GROUP TERM LIFE 313.00 313.00 0.00 9.69 0.00 303.31 03 10-450-3 2 05 M MENT 4,759.00 4,759.00 0.00 144.45 0.00 4,614.55 03 10-450- 210 MEDICAL INSURANCE 11,000.00 11,000.00 0.00 7,475.29 0.00 3,524.71 68 10-450 3 00 TRAVEL 1,200.00 1,200.00 0.00 0.00 0.00 1,200.00 00 10-450-305 $ 1,128.00 1,128.00 0.00 0.00 0.00 1,128.00 00 10-450-365 RIME VICTIMS X ENSE 1,400.00 1,400.00 0.00 0.00 0.00 1,400.00 00 10-450-538 LEGAL STATEMENTS OF FACT 7,500.00 7,500.00 0.00 0.00 0.00 7,500.00 00 DISTRICT ATTORNEY 89,548.00 89,548.00 0.00 9,518.68 0.00 80,0 029.32 11 0460 COUNTY ATTORNEY 10-460-100 SALARY COUNTY ATTORNEY 47,556.00 47,556.00 0.00 25,726.60 0.00 21,829.40 54 10-460-105 COUNTY ATTY STATE SUPPLEMENT 25,666.00 25,666.00 0.00 6,910.05 0.00 18,755.95 27 10-460-110 SAL ARY - ADMINISTRATIVE ASSISTANT 11,025.00 11,025.00 0.00 3,856.50 0.00 7,168.50 35 10-460-115 LONGE TY PAY 0.00 0.00 0.00 0.00 0.00 0.00 10-460-200 FICA X NSE 6,445.00 6,445.00 0.00 2,791.83 0.00 3,653.17 43 10-460 2 TCDRS GROUP TERM LIFE 481.00 481.00 0.00 133.24 0.00 347.76 28 10- -460-205 NT 6,934.00 6,934.00 0.00 1,939.85 0.00 4,994.15 28 10-460-210 MEDICAL INSURANCE 11,093.00 11,093.00 0.00 3,203.62 0.00 7,889.38 29 10-460-: 3 00 TRAVEL/SCHOM/TUITION 3,000.00 3,000.00 0.00 100.00 0.00 2,900.00 03 10-460-305 U JPPLIES 2,000.00 2,000.00 9.00 1,019.87 600.00 971.13 51 10-4 -310 OMMONICATIONS 700.00 700.00 11.22 206.11 0.00 482.67 31 10-460-315 NDS 250.00 250.00 0.00 177.50 0.00 72.50 71 10-460-370 ELECTRONIC FORMS/ LEGAL RES CH 2,000.00 2,000.00 0.00 792.00 0.00 1,208.00 40 X TY ATTORNEY 117,150.00 117,150.00 20.22 46,857.17 600.00 70,272.61 40 0470 MAINTENANCE BUILDING & GROUNDS 10-470-305 SUPPLIES 6,000.00 6,000.00 275.11 3,210.76 0.00 2,514.13 58 LC 70-336 AST RS BILL 2021 0.00 0.00 0.00 0.00 0.00 0.00 10-470-375 COURTHOUSE MAINTENANCE 20,000.00 20,000.00 1,318.69 16,194.92 0.00 2,486.39 88 10-470-376 ATOR SER RVICES 5,000.00 5,000.00 350.00 2,100.00 0.00 2,550.00 49 10-470-380 UTILITIES 50,000.00 50,000.00 1,660.51 24,141.26 180.76 24,198.23 52 10-470- 385 REPAIRS BUILDINGS 10,000.00 10,000.00 0.00 1,950.44 0.00 8,049.56 20 10-470-387 REPA AI IRS AC AND E ING 6,000.00 6,000.00 0.00 13,471.50 0.00 7,471.50- 225 10-470 390 REPAIRS FC LAW ENFORCEMENT CENTER 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 00 10-4 470-392 RS EXTENSION SERVICES 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 10-4 5 REPAIRS YARD SERVICES 8,400.00 8,400.00 957.00 400.00 0.00 7,043.00 16 10-470-397 REPAIRS HISTORICAL SOCIETY 4,000.00 4,000.00 0.00 0.00 0.00 4,000.00 00 10-470-4 00 REPAIRS/DOMATIONS COUNTY BUIL ING GS 0.00 0.00 0.00 0.00 0.00 0.00 MAINTEN. NA ANCE BUILDING & GROUNDS 112,400.00 112,400.00 4,561.31 61,468.88 180.76 46,369.81 59 0480 COUNTY AUDITOR 10-480-100 SAI LARY COUNTY AUDITOR 55,566.00 55,566.00 0.00 32,051.55 0.00 23,514.45 58 10-480-1 10 SALARY - ASSISTANT AUDITOR 34,320.00 34,320.00 0.00 16,482.45 0.00 17,837.55 48 10-480-115 LONGEVITY PAY 1,200.00 1,200.00 0.00 0.00 0.00 1,200.00 00 10 - -480-118 ADMINISTRATIVE ASSISTANT OVE T I IME 0.00 0.00 0.00 104.37 0.00 104.37- 5-08-2025-SUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 5 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIG IAL AMENDED ENCUMBERED ACT I IVITY AC I IVITY CUR ENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANÇE PCT REPORTING FUND: 0010 GENERAL FUND EFFECTIVE MONTH 05 10-480-120 SA LAE RY - ADMINST! ATIVE ASSI I TANT 32,040.00 32, 040.00 0.00 14,101.73 0.00 17,938.27 44 10-480-125 PART TIME ASSISTANT 0.00 0.00 0.00 1,200.00 0.00 1,200.00- L0-4 80 C CA EXPENSE 9,376.00 9,376.00 0.00 4,891.36 0.00 4,484.64 52 10-480-202 TCDE ROU TERM LIFE 662.00 662.00 0.00 350.74 0.00 311.26 53 L0-480-205 RETIREMENT 10,087.00 10,087.00 0.00 5,243.44 0.00 4,843.56 52 10-4 : * EDICAL INSURI ANCE 33,278.00 33,278.00 0.00 14,645.12 0.00 18,632.88 44 10-480-300 TRAVEL/TUITIOH/DUES 4,000.00 4,000.00 630.00 2,496.35 0.00 873.65 78 10-480-305 SUPPLIES 2,000.00 2,000.00 16.98 1,413.82 0.00 569.20 72 10-480-310 COMMU N. ICATIONS IPAD EXP NSE 1,415.00 1,415.00 41.88 559.01 37.99 814.11 42 10-480-315 BONDS & NOTARY 150.00 150.00 0.00 192.50 0.00 42.50- 128 LO-4 0 NEW EQUIPMENT 434.00 434.00 0.00 0.00 0.00 434.00 00 COUNTY AUDITOR 184,528.00 184,528.00 688.86 93,732.44 37.99 90,106.70 51 0490 COUN TY ASI U JRER 90-1 0. A ALARY - COUNTY TREASURER 47,556.00 47,556.00 0.00 27,436.20 0.00 20,119.80 58 10-490-105 LONGEVITY PAY 75 0.00 750.00 0.00 0.00 . 00 750.00 00 10-490- -110 SALARY ADMINISTRATIVE ASSISTANT 33,642.00 33,642.00 0.00 19,404.02 0.00 14,237.98 58 10-490-1 18 IVE AS SSI STANT VERTIME 0.00 0.00 0.00 48.52 0.00 48.52- 10-496 200 FICA EXPENSE 6,292.00 6,292.00 0.00 3,586.91 : 00 2,705.09 57 10-490- 02 L UP TERM LIFE 445.00 445.00 0.00 258.91 0.00 186.09 58 10-490-205 MENT 6,770.00 6,770.00 0.00 3,858.85 0.00 2,911.15 57 10-490-210 MEDICAL INSURANCE 11,093.00 11,093.00 0.00 6,407.24 0.00 4,685.76 58 10-490-300 TRAVEL/SCHOOL/TUITION/DUES 3,000.00 3,000.00 1,144.95 650.00 0.00 1,205.05 60 10-490-305 SUPPLIES 2,000.00 2,000.00 0.00 122.82 0.00 1,877.18 06 10-4 9 310 COMMUNICATIONS 0.00 0.00 41.88 268.30 0.00 310.18- 10-4 9 315 BONDS 200.00 200.00 0.00 0.00 0.00 200.00 00 10-490-400 NEW EQUIPMENT 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 COUNTY SURER 112,748.00 112,748.00 1,186.83 62,041.77 0.00 49,519.40 56 050 TAX ASSESSOR/COLEECTOR 10-5 50 00 0- 1 00 SALARY TAX COLLECTOR 47,556.00 47,556.00 0.00 27,436.20 0.00 20,119.80 58 10-500-105 LONGEVITY PAY 5,700.00 5,700.00 0.00 0.00 0.00 5,700.00 00 10- 500- 10 X - ADN INISTRATIVE ASSISTANT 33,642.00 33,642.00 0.00 19,456.57 0.00 14,185.43 58 10-500-115 VOTER REGIST TRAR 35 0.00 350.00 0.00 0.00 0.00 350.00 00 10-500-118 TIVE ASSISTANT OVERTIME 0.00 0.00 0.00 242.62 0.00 242.62- 10-500-200 ICA X PE ENSE 6,740.00 6,740.00 0.00 3,605.80 0.00 3,134.20 53 10- TCDRS GROUP TERM LIFE 476.00 476.00 0.00 260.21 0.00 215.79 55 10-500-; NT 7,251.00 7,251.00 0.00 3,879.19 0.00 3,371.81 53 10-500-210 MEDICAL N ANCE 22,186.00 22,186.00 0.00 12,814.48 0.00 9,371.52 58 10-5 -30 TRAVEL 3,000.00 3,000.00 874.20 1,416.30 0.00 709.50 76 10-500-305 SUPPLIES 1,500.00 1,500.00 0.00 1,278.80 0.00 221.20 85 10-500-315 450.00 450.00 0.00 422.25 0.00 27.75 94 10-500-335 U BCONTRACTOR 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 TAX ASSESSOR/COLLECTOR 129,851.00 129,851.00 874.20 70,812.42 0.00 58,164.38 55 0530 NON DEPART ENTAL 10-530-200 FICA X NSE 0.00 0.00 0.00 0.00 0.00 0.00 10-53 30 02 TCDRS GROUP TERM LIFE 0.00 0.00 0.00 0.00 0.00 0.00 10-530-205 RETIREMENT 0.00 0.00 0.00 0.00 0.00 0.00 05-08 8-2025**BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCO JNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- AMOUNT YEAR- TO-D DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0010 GENERAL FUND EFFECTIVE MONTH 05 10-530-210 MEDICAL INSURANCE 0.00 0.00 0..00 0.00 0.00 0.00 IES 2,500.00 2,500.00 0.00 812.89 0.00 1,687.11 33 10-530-3 0 M N I IONS 25,000.00 25,000.00 124.11 12,947.20 1,329.01 11,928.69 52 10-530-3 1 SOFTWARE FOR AUDITOR & TREASURER 12,000.00 12,000.00 0.00 0.00 0.00 12,000.00 00 10-530- -335 CELE RA TE ECOVERY 9,000.00 9,000.00 0.00 3,529.45 . 00 5,470.55 39 10-530-415 MISCELLANEOUS REIMBURSEMENTS 300.00 300.00 0.00 111.60- 0.00 411.60 37 LO LLAN N. US EXPENSE 12,000.00 12,000.00 0.00 3,690.15 0.00 8,309.85 31 10-530-4 126 UNTY ION X E 8,000.00 8,000.00 0.00 0.00 0.00 8,000.00 00 10-530-427 TAX COLLECTOR REG FEE REFUND 60.00 60.00 0.00 10.00 0.00 50.00 17 28 JP FINE TRUANCY REIMB ROBY CISD 0.00 0.00 0.00 0.00 0.00 0.00 10-530-429 JP FINE TRUANCY REIMB ROTAN ISD 0.00 0.00 0.00 0.00 0.00 0.00 10-53 3 0 3 0 BANK CHARGES 200.00 200.00 0.00 0.00 0.00 200.00 00 10-530-436 REDI IS TRICTING CENSUS 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 00 10-530-445 PAPER & POSTZ AGE 12,000.00 12,000.00 561.99 4,344.32 0.00. 7,093.69 41 10-530-446 PAL PAYMENTS 0.00 0.00 0.00 0.00 0.00 0.00 10-530-447 LEASE INTEREST PAYMENTS 0.00 0.00 0.00 0.00 0.00 0.00 10- 50 ANIMAL CONTROL 250.00 250.00 0.00 275.00 0.00 25.00- 110 10-530-4 55 LEGAL S 2,000.00 2,000.00 5,400.00 3,623.75 0.00 7,023.75- 451 10-530-458 GAME WARDEN G 500.00 500.00 0.00 0.00 . 00 500.00 00 10-5 J-4 60 CY MANAGEMENT COORDINATOR 6,000.00 6,000.00 0,00 6,000.00 0.00 0.00 100 10-530-462 NSF EXPE E E 150.00 150.00 0.00 0.00 0.00 150.00 00 0 SUPPLEMENTAL DEATH BENEFITS 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 00 10-530-4 470 S o M ANCE 25,000.00 25,000.00 0.00 13,656.50 0.00 11,343.50 55 10-530-472 UNEMPLOYMENT ENSUI ANCE 15,000.00 15,000.00 0.00 3,855.64 0.00 11,144.36 26 10-530-477 J7 E AL TOR 28,000.00 28,000.00 0.00 13,900.00 0.00 14,100.00 50 10-530-480 DUES & FEES - COG IATCH 3,000.00 3,000.00 35.00 200.00 0.00 2,765.00 08 10- LIABILITY INSURANCE 131,000.00 131,000.00 0.00 43,621.00 0.00 87,379.00 33 10-530-4 5 GA ADS 5,000.00 5,000.00 0.00 1,131.72 0.00 3,868.28 23 10-530-486 RU JRAL FIRE DEPT FUEL 10,500.00 10,500.00 174.36 4,167.07 0.00 6,158.57 41 0-5 87 FIRE EQUIPMENT 13,000.00 13,000.00 1,800.00 4,854.61 0.00 6,345.39 51 10-530-488 FIRE IC b 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 00 10- 89 U. L FIRE INSURANCE TRUCKS 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 10-530- 90 U - IBRARIES 5,000.00 5,000.00 0.00 5,000.00 0.00 0.00 100 10-530-492 INTERLOCAL AGREEMENTS-LOBBOCK 1,000.00 1,000.00 0.00 1,000.00 0.00 0.00 100 I0-530-495 D.A. GAL TATEMENT OF FACTS 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 10-530-497 CASH MATCH SENIOR CITIZENS 10,000.00 10, 000.00 0.00 3,322.55 0.00 6,677.45 33 10-530 0 & AL OL TESTING 2,000.00 2,000.00 0.00 321.00 0.00 1,679.00 16 10-530-503 ROBY RURAL FIRE EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 10-530-505 T DYEES PERCENTAGE 0.00 0.00 0.00 0.00 0.00 0.00 10-530-508 CITY OF ROTAN FENCE ANIMAL CONTROL 0.00 0.00 7,000.00 15,000.00 0.00 22,000.00- NON DEPART NTAL 370,960.00 370,960.00 15,095.46 145,151.25 1,329.01 210,713.29 43 0540 COUNTY & DISTRICT COURT 10-540-502 AD LITEM TAX SUITS T REES 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 10-540-504 ADULT PROBATION sU IES 200.00 200.00 0.00 0.00 0.00 200.00 00 10-540-506 Vi ENILE OFFICER EXPENSES 24,0 000.00 24,000.00 0.00 13,225.92 0.00 10,774.08 55 10-540-508 RAND JURY 5,500.00 5,500.00 0.00 2,380.00 0.00 3,1 120.00 43 10-540-510 TIT JURY 3,000.00 3,000.00 0.00 2,740.14 0.00 259.86 91 10-540-512 J.P. JURY 100.00 100.00 0.00 0.00 0.00 100.00 00 10-540-513 J.P. ATTC RNEY ECTIONS 4,500.00 4,500.00 451.99 4,310.97 0.00 262.96- 106 10-540-514 UR Y C G G. I NG & MEALS 600.00 600.00 0.00 0.00 0.00 600.00 00 10-54 - -51 15 COURT APPOINTED COUNTY o DURT 3,000.00 3,000.00 0.00 2,500.00 0.00 500.00 83 10-540-516 URY COMM N 200.00 200.00 0.00 0.00 0.00 200.00 00 5-08-2025-PBUDOET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 7 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER: :0004 ORIGINAL AMENDED ENCUMB 35 EE RI E ACTIVI ITY ACTIVITY CURRENT USED ACCOUNT, NO ACCOUNT-TITLE BUDGET-AMOUNT 30 0I GET-1 AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0010 ENERAL FUND EFF FECTIVE MONTH 05 10-540-517 X RT VI STING COURT REPORTER 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 10-540-518 C OURT APPOI CED ATT RNEY DIS CT 10,000.00 10,000.00 1,450.00 10,156.92 0.00 1,606.92- 116 10-540-5 COURT APPOINTED CPS 8,000.00 8,000.00 0.00 9,215.35 0.00 1,215.35- 115 10-540-5. 2 ETOR 1,' ,000.00 1,000.00 0.00 200.00 0.00 800.00 20 10-540-521 COURT APPOINTED INVESTIGATOR 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 10-5 -522 PSYCHIATRIC EVALUATION 5,500.00 5,500.00 3,860.00 2,818.12 0.00 1,178.12- 121 10-540-523 COUNTY T G COUNSEL 1,000.00 1,000.00 0.00 650.00 0.00 350.00 65 10-540-524 JUVENILE DETE ION 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 10-540- OUT OF COUNTY CITATIONS 180.00 180.00 0.00 125.00 0.00 55.00 69 10-540-526 DA & CA DRUG EST NG 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 10-5 C ORT APPOINTED COUNSEL JUVENILE 500.00 500.00 0.00 0.00 0.00 500.00 00 10-540-528 - P P ITED ATTORNEY CC AT LAW 333.00 333.00 0.00 0.00 0.00 333.00 00 COUNTY & DISTRICT COURT 80,613.00 80,613.00 5,761.99 48,322.42 0.00 26,528.59 67 0550 32ND JUDICIAL 10-550-100 SALARY DIST COURT ADM IN 9,429.00 9,429.00 0.00 0.00 0.00 9,429.00 00 10-55 50 - 5 SALARY DISTRICT JUDGE 3,160.00 3,160.00 0.00 1,822.95 0.00 1,337.05 58 10-550-110 SALARY 2ND ADM ASSISTANT 8,623.00 8,623.00 0.00 0.00 0.00 8,623.00 00 10-550-117 SALARY COURT EPO TER 15,9 931.00 15,931.00 0.00 0.00 0.00 15,931.00 00 10- 0 FICA EXPENSE 2,772.00 2,772.00 0.00 139.35 0.00 2,632.65 05 10-550-202 CDRS 00. P TERM LIFE 207.00 207.00 0.00 10.08 0.00 196.92 05 10-550 REMENT 2,982.00 2,982.00 0.00 150.00 0.00 2, 832.00 05 10-550 0-210 MEDICAL INSURANCE 2,300.00 2,300.00 0.00 2,819.60 0.00 519.60- 123 10-55 50 00 TRAV EL 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 00 10-550-305 SUPP LIES 1,127.00 1,127.00 0.00 0.00 0.00 1,127.00 00. 10-550-530 7TH ADM REGION ASSE MENT, 569.00 569.00 0.00 568.12 0.00 0.88 100 10-550-5: 2 o RT REPORTER INSURI ANCE 1,300.00 1,300.00 0.00 0.00 0.00 1,300.00 00 10-550-534 LUNA AC CY COMMITMENT 3,500.00 3,500.00 0.00 0.00 0.00 3,500.00 00 10-550-536 VISITING JUDGE/COURT E ORTER 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 00 10-5 D.J. GEGAL STATEMENT OF FACTS 7,900.00 7,900.00 0.00 0.00 0.00 7,900.00 00 10-550-539 INVESTIGATOR 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 00 32ND JUDICI AL 64,800.00 64,800.00 0.00 5,510.10 0.00 59,289.90 09 0560 INDIGENT WELFARE 10-560-560 CHILD CARE 500.00 500.00 0.00 0.00 0.00 500.00 00 10-560-562 OC CTOR' 'S SERVICES 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 00 10-560-563 OUT OF L OUNTY COURT COST 400.00 400.00 0.00 0.00 0.00 400.00 00 10-560 0-5 64 BURIALS 5,000.00 5,000.00 0.00 1,999.00 0.00 3,001.00 40 10-560-566 EMER ENCY AID 100.00 100.00 0.00 0.00 0.00 100.00 00 10-5 560-568 CLOTHING 100.00 100 0.00 0.00 0.00 0.00 100.00 00 10-560-570 4E SALS, ROOM, CARE 100.00 100.00 0.00 0.00 0.00 100.00 00 10-560-572 ITAL 100.00 100.00 0.00 0.00 0.00 100.00 00 10-5 560-574 MEDICAL BILLS 100.00 100.00 0.00 0.00 0.00 100.00 00 10-560-576 h UPPLIES 100.00 100.00 0.00 0.00 0.00 100.00 00 10-560- -579 AUTOPSY EXPENSE 7,500.00 7,500.00 0.00 9,572.00 0.00 2,072.00- 128 IND IGENT WELFARE 16,500.00 16,500.00 0.00 11,571.00 0.00 4,929.00 70 0580 COUNTY SHE E R RIFF 10-580-100 SALARY' SHERIFF 56,133.00 56,133.00 0.00 32,384.38 0.00 23,748.62 58 6E TE'OVI'9 00'0 69-658'E 00'0 00-000'0T 00'000'01 S 3 SLVWNI 2I9-589-01 IIZ -00'0s2'5b 00' 0 00'052'98 00'0 00'000'05 00'000'04 ON H ALNNOD 3o LnO 909-585-OT 88 OE'62b 00'0 OL'SLO'E 00'0 00"00S'E 00'005'E ONILSIL DIHIVIHDASA GAIH MEN 909-589-01 OT 00'289'IT 00'0 00"STE'T 00"0 00'000'ET 00'000'ET SHI a 3) MVT S8E-S85-0T ZE 90-818'Ez 00* U 9S*959'8 6E'ZLE'Z 00'LL8'DE 00'LLB'VE HILNED MVT RO3 SSILITIIA 08E-S8S-0T 22 00'ELI'T 00"0 00'05 00'L8Z 00'009't 00'00s't davis TIVP HOI ONINIVAL J833 SZE-S8S-OT 50 00'SL8's2 00'0 00'SzI't 00'0 00'000'0€ 00'000'0E CONGLNIVW 3 IAVMLJOS Ha.LAdoD . 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IRO 5000:a3aVa38d SO-H.LNOW IAI.LORdda wa 29:IO'SWIL aova SLNDODDE asNadxa 3 'EWODNI 'LEssV Luoaaa 3ousn SISKTVNY 139an8.-SZOE-80-90 05-08-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 9 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORI AL AMI NDED ENCU E ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOI DUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANÇE PCT TING FUND: 0010 GENERAL FUND EFFECTIVE MONTH - 05 10- 5 51 85 6. 14 INMATE EDICAL 5,000.00 5,000.00 0.00 26,979.07 0.00 21,979.07- 540 10-585-625 LAW CENTER BUILDING INSURANCE 20,000.00 20,000.00 0.00 0.00 0.00 20,000.00 00 FC LAW ENFORCEMENT CENTER. 523,755.00 523,755.00 3,099.71 344,679.58 0.00 175,975.71 66 0590 EXTENSION AGENT = 10-590-100 LARY CEA-AG 18,783.00 18,783.00 0.00 10,320.00 0.00 8,463.00 55 10-590-109 SALARY TRAVEL STIPEND 10,000.00 10,000.00 0.00 5,769.30 0.00 4,230.70 58 10-590-110 RY - ADI INISTRATIVE ASSISTANT 11,025.00 11,025.00 0.00 2,495.00 0.00 8,530.00 23 10-5 9 0-2 200 FICA EXPENSE 3,046.00 3,046.00 0.00. 1,397.86 0.00 1,648.14 46 10-5: 90-20 02 S ROUP TERM LIFE 227.00 227.00 0.00 13.48 0.00 213.52 06 10-590-205 RETIREMENT 32,377.00 32,377.00 0.00 205.33 0.00 32,171.67 01 10-5 5 SUPPLIES 2,750.00 2,750.00 200.00 262.19 0.00 2,287.81 17 10-590-642 TOCK S4 W PENSE 6,000.00 6,000.00 0.00 5,298.77 0.00 701.23 88 EXTENSION AGENT 84,208.00 84,208.00 200.00 25,761.93 0.00 58,246.07 31 0600 APPRAISAL DISTRICT 10-600-644 APPRAISA AL RICT FEES 150,000.00 150,000.00 0.00 73,725.84 0.00 76,274.16 49 10-600-645 APPRAISAL DISTRICT TAX REFUND 0.00 0.00 0.00 0.00 0.00 0.00 APPRAISAL DISTRICT 150,000.00 150,000.00 0.00 73,725.84 0.00 76,274.16 49 0610 COUNTY COURT AT LAW 10-610-654 COUNTY COURT AT LAW JUDGE EXPENSE 8,200.00 8,200.00 0.00 0.00 0.00 8,200.00 00 COUNTY COURT AT LAW 8,200.00 8,200.00 0.00 0.00 0.00 8,200.00 00 GENERAL FUND INCOME TOTALS 4,327,492.00 4,327,492.00 4,385,731.35 20,377.76 58,239.35+ 101 EXPENSE TOTALS 3,234,691.00 3,234,691.00 31,778.44 1,753,969.18 2,147.76 1,448,943.38 55 05-08-2025-SUDGET SIS E REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 10 TIME:01:52 PM EFFECTIVE MONTH:05 PREP R: 0 04 ORIGII N b AMEN N. NDED ENC CUI ED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT RE P 20 01 R NG FUND: 0011 ROAD & BRIDGE PRECINCT 1 EFFECTIVE MONTH 05 0100 PRECINCT 1 CASH ACCOUNTS 11-100-100 CFC: ROAD & BRIDGE PRE INCT 1 48,685.88 1,347.15- 64,921.10 11-100-1 5 DUE FROM I&S FUND 0.00 0.00 0.00 11-100-197 U. ROM 5E ERAL FUND 0.00 0.00 0.00 11-100-280 DELINS UENT TAXES IV ABLE 0.00 0.00 3,453.61 11-1 85 ALLOWANCE-UNCOLLECTABLE TAXES 0.00 0.00 653.28- 11-100-290 DUE FROM A R RAISAL ISTRICT 0.00 0.00 0.00 R RE EC CINCT 1 CASH ACCOUNTS 48,685.88 1,347.15- 67,721.43 0311 REVENUE ACCOUNTS 11- 3 31 11- -100 ADVALOREM TAXES 170,000.00 170,000.00 164,750.00 0.00 5,250.00 97 11-311-105 OAD & BRIDGE 29,413.00 29,413.00 29,978.28 100.55 565.28+ 102 11-311-110 MOTO CHICLE EG: ISTRATION 48,000.00 48,000.00 34,655.99 1,053.29 13,344.01 72 11-311-120 GROSS WEIGHT AND AXLE FEES 14,000.00 14,000.00 13,640.87 0.00 359.13 97 11-311 1-125 I&S REVENUE FOR COMM DEB 0.00 0.00 0.00 0.00 0.00 11-311-130 TERM INANCING INCOME 0.00 0.00 44,207.79 0.00 44,207.79+ 11-311-140 BRIDGE REPAIR NSUI ANCE 0.00 0.00 0.00 0.00 0.00 11-3 31 11 5 RESERVE FEMA FUNDS 0.00 0.00 0.00 0.00 0.00 11-311-150 THE R INCOME 0.00 0.00 0.00 0.00 0.00 11-311-155 RESERVE FUNDS 0.00 0.00 0.00 0.00 0.00 11-31 0 A OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 11-311-165 RESERVE CERTZ DS 0.00 0.00 0.00 0.00 0.00 1-311-17 70 RANCE. PROCEEDS 0.00 0.00 0.00 0.00 0.00 11-311-175 TRANSFER FROM ARPA FUNDS 0.00 0.00 23,732.65 0.00 23,732.65+ 11-311-180 INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 11-311-185 PIPELINE INCOME 3,000.00 3,000.00 762.50 0.00 2,237.50 25 REVENUE ACCOUNTS 264,413.00 264,413.00 0.00 311,728.08 1,153.84 47,315.08+ 118 0611 EXPENSE ACCOUNTS 11-611-100 SALARY COMMISSION NE ER PCT 1 31,737.00 31,737.00 0.00 18,309.75 0:00 13,427.25 58 11-611-105 LONGEVITY PAY 3,750.00 3,750.00 0.00 0.00 0.00 3,750.00 00 11-611-109 SALARY TRAVEL IPEND 10,000.00 10,000.00 0.00 5,769.30 0.00 4,230.70 58 11-611-110 SALARY ROAD POREMAN 43,091.00 43,091.00 0.00 25,059.10 0.00 18,031.90 58 11-611-112 SALARY ROAD HAND 36,168.00 36,168.00 0.00 21,029.80 0.00 15,138.20 58 11-611-115 PHONE ALLOWANCE 720.00 720.00 0.00 415.20 0.00 304.80 58 11-611-120 SALARY OVERTIME & PART TIME 21,000.00 21,000.00 0.00 13,654.94 0.00 7,345.06 65 11-611-200 FICA EXPENSE 11,205.00 11,205.00 0.00 6,423.75 0.00 4,781.25 57 11-611-202 TCD OR OUP TERM LIFE 791.00 791.00 0.00 462.36 0.00 328.64 58 11-611-205 RE7 IEN NT 12,055.00 12,055.00 0.00 6,883.01 0.00 5,171.99 57 11-611-210 L N JR RANCE 33,278.00 33,278.00 0.00 19,221.72 0.00 14,056.28 58 11-611 L- 3 00 TRAVEL & SCHOOL 3,000.00 3,000.00 0.00 20 0.00 0.00 2,800.00 07 11-611-305 P ES 8,600.00 8,600.00 882.03 10,236.36 0.00 2,518.39- 129 11-611-310 COMMUNICATIONS 3,000.00 3,000.00 169.95 1,285.63 37.99 1,544.42 49 11-611-315 BONDS 200.00 200.00 0.00 177.50 0.00 22.50 89 11- 6 REPAIRS & MAINTENANCE 30, 000.00 30,000.00 10,151.84 30,288.57 0.00 10,440.41- 135 11-611-334 LAS S LS 0.00 0.00 0.00 0.00 0.00 0.00 11-611-380 LITIES 4,000.00 4,000.00 0.00 3,889.20 138.26 110.80 97 11-61 1-620 CAPITAL OUTLAY UNIT COST 0.00 0.00 0.00 0.00 0.00 0.00 11-611-622 DEBT SERVICE EQUIPMENT PRINCIPAL 0.00 0.00 0.00 0.00 0.00 0.00 11-611-624 DEBT SERVICE EQUIPMENT INTER EST 0.00 0.00 0.00 0.00 0.00 0.00 05-08-2025--UDGET A ISIS G E REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 11 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUI ACTIVITY ACTIV ITY CURRENT USED ACCOUNT NO ACC C U JNT-TIT TLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0011 ROAD & BRIDGE PRECINCT 1 EFF /E MONTH 05 11-611-625 NEW EQUIPMENT 0.00 0.00 0.00 69,207.79 0.00 69,207.79- 11-6 7 0 DIESEL, OIL, AND GASOLINE 35,000.00 35,000.00 4,380.58 21,637.96 0.00 8,981.46 74 11-611-705 DAD M L & JCTION 12,000.00 12,000.00 4,950.00 3,599.11 0.00 3,450.89 71 11-611-725 TIRES & TUBES 8,000.00 8,000.00 0.00 2,648.89 0.00 5,351.11 33 11-611-745 PELINE REVENUE EXPENSE 3,000.00 3,000.00 0.00 2,452.00 0.00 548.00 82 11-611-748 RE SERVE FUNDS 0.00 0.00 0.00 0.00 0.00 0.00 EXPENSE ACCOUNTS 310,595.00 310,595.00 20,534.40 262,851.94 176.25 27,208.66 91 ROAD & BRIDGE PRECINCT 1 INCOME TOTALS 264,413.00 264,413.00 311,728.08 1,153.84 47,315.08+ 118 EXPENSE TOTALS 310,595.00 310,595.00 20,534.40 262,851.94 176.25 27,208.66 91 5-08-2025"-BUDGET ANALYSIS USAGE REPORT ** ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 12 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USE ED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR- -TO-DATE JONTH- TO-DATE BALANCE PCT REPORTING FUND: 0012 ROAD & BRIDGE CINCT 2 EFFECTIVE MONTH 05 0100 PREÇINCT 2 CASH ACCOUNTS 2 -100 0-100 CFC: ROAD & BRIDGE PRECINCT 2 2,977.43- 1,536.64- 152,855.19 12-100-185 DUE FROM I&S FUND 0.00 0.00 0.00 12-100-186 DUE FROM GENERAL FUND 0.00 0.00 0.00 12-100-280 DEDINQUENT TAXES RECEIVABLE 0.00 0.00 3,453.61 12-100-285 ALLOWANCE-UNCOLLECTABLE 0.00 0.00 653.29- 12-100-290 DUE FROM APPRAISAL DISTRICT 0.00 0.00 0.00 PRECINCT 2 CASH ACCOUNTS 2,977.43- 1,536.64- 155,655.51 0312 REVENUE ACCOUNTS 12-312-100 ADVALOREM XES 170,000.00 170,000.00 164,750.00 0.00 5,250.00 97 12-312-105 ROAD & BRIDGE 29,413.00 29,413.00 29,978.25 100.56 565.25+ 102 12-312-110 TOTOE HICLE REGISTRATION 48,000.00 48,000.00 34,656.03 1,053.28 13,343.97 72 12-312-1 120 GROS NEI LC GI AND AXLE FEES 14,000.00 14,000.00 13,640.87 0.00 359.13 97 12-312-125 I&S REVENUE FOR COMM DEB 58,452.00 58,452.00 0.00 0.00 58,452.00 00 12-3: 1 30 ONG TER RM FINANCING INCOME 0.00 0.00 44,207.79 0.00 44,207.79+ 12-312-140 BRII GE REP INSU ANCE E 0.00 0.00 0.00 0.00 0.00 12-312-145 RESERVE FEMA FUNDS 0.00 0.00 0.00 0.00 0.00 2 1 50 INC COME 0.00 0.00 0.00 0.00 0.00 12-3 55 RESERVE FUNDS 0.00 0.00 0.00 0.00 0.00 12 SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 12-312-165 RESERVE CERTZ PUNDS 0.00 0.00 0.00 0.00 0.00 12-3 -17 70 ANC E EDS 0.00 0.00 0.00 0.00 0.00 12-312-175 TRANSFER FROM ARPA L 0 NDS 0.00 0.00 23,732.65 0.00 23,732.65+ 12-312-: 1 80 INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 12-31 35 II LINE NCOME 3,000.00 3,000.00 762.50 0.00 2,237.50 25 REVENUE ACCOUNTS 322,865.00 322,865.00 0.00 311,728.09 1,153.84 11,136.91 97 0612 EXPENSE ACCOUNTS 12-612-100 SALARY COMMISSIONER PCT 2 31, 737.00 31, 737.00 0.00 18,309.75 0.00 13,427.25 58 12-612-105 LONGEVITY PAY 750.00 750.00 0.00 0.00 0.00 750.00 00 12-612-109 SALARY TRAVEL STIPEND 10,000.00 10,000.00 0.00 5,769.30 0.00 4,230.70 58 12-61 10 Li A ARY RC OAD o 13,091.00 43,091.00 0.00 25,048.75 0.00 18,042.25 58 12-6 1 12 SALARY ROAD HAND 36,168.00 36,168.00 0.00 20,856.00 0.00 15,312.00 58 12-612-115 o1 ALLOWANCE 720.00 720.00 0.00 415.20 0.00 304.80 58 12-6 0 SALARY - OVERTIME & PART TIME 21,000.00 21,000.00 0.00 13,673.01 0.00 7,326.99 65 12-612-200 FICA X E 10,976.00 10,976.00 0.00 6,418.48 0.00 4,557.52 58 12-612-202 TCDRS GROUP TERM LIFE 755.00 75 55.00 0.00 464.56 0.00 290.44 62 12-612-205 MI IENT 11,8 808.00 11,808.00 0.00 6,919.02 0.00 4,888.98 59 12 2-6 2 1 ICAL INSURANCE 33,278.00 33,278.00 0.00 19,221.72 0.00 14,056.28 58 12-612-300 TRAVEL & SCHOOL 3,000.00 3,000.00 0.00 2,769.46 0.00 230.54 92 12-612-305 SUPPI IES 8,600.00 8,600.00 0.00 7,179.57 0.00 1,420.43 83 12-612-310 COMMUNICATIONS 500.00 500.00 0.00 265.93 37. .99 234.07 53 12-6 6. 200.00 200.00 0.00 0.00 . .00 200.00 00 12-612-320 REPAIRS & MAINTENANCE 30,000.00 30,000.00 922.97 28,218.58 0.00 858.45 97 12-612-334 LAST EARS BILLS 0.00 0.00 0.00 0.00 . 00 0.00 12- IES 4,000.00 4,000.00 116.00 1,253.58 0.00 2,630.42 34 12-612-620 CAPITAL OUTLAY UNIT COST 0.00 0.00 0.00 0.00 0.00 0.00 12-612-622 I BE RVICE EQUIPMENT PRINICPAL 56,868.00 56,868.00 0.00 56,426.72 0.00 441.28 99 12 2- 24 DEBT SERVICE EQUIPMENT INTERE EST 1,584.00 1,584.00 0.00 2,076.51 0.00 492.51- 131 5-06-2025"-BUDGET ANALY s S JSI A G GE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 13 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CUF R ENT us SED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR R-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0012 ROAI & BRIDGE PRECINCT 2 EFFECTIVE MONTH 05 12-612-625 NEW EQUIPMENT 0.00 0.00 0.00 69,207.79 0.00 69,207.79- 12-612- -700 DIESEL, OIL, AND GASO L. INE 35,000.00 35,000.00 3,565.26 21,275.06 0.00 10,159.68 71 12-6 1 5 AD MATERIAL & CONSTRUCTION 12,000.00 12,000.00 2,160.00 5,429.16 0.00 4,410.84 63 12-612-725 TIRE: S & 8,0 000.00 8,000.00 0.00 3,317.00 0.00 4,683.00 41 12-612-740 FEMA ESERVE 0.00 0.00 0.00 0.00 0.00 0.00 12- PIPELINE REVENUE EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 12-612-748 RESERVE PUNDS 0.00 0.00 0.00 0.00 0.00 0.00 SE ACCOUNTS 360,035.00 360,035.00 6,764.23 314,515.15 37.99 38,755.62 89 ROAD & BRIDGE PRECINCT 2 INCOME TOTALS 322,865.00 322,865.00 311,728.09 1,153.84 11,136.91 97 EXPENSE TOTALS 360,035.00 360,035.00 6,764.23 314,515.15 37.99 38,755.62 89 05-08-202 25**B1 SODGET ANALYSIS USAGE REPORT ASSET, INCOME, 6 EXPENSE ACCOUNTS PAGE 14 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER: 0004 DRIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT- -TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TC O-D 1 TE BALANCE PCT REPORTING FUND: 0013 ROAD & BRIDGE PRECINCT 3 EFFECTIVE MONTH 05 0100 PRECINCT 3 CASH ACCOUNTS 13-100-100 CFC: ROAD & BRIDGE PREC ECINCT 3 1,171.79 1,814.28- 320,229.64 13-100-185 DUE FROM I&S FUND 0.00 0.00 0.00 3 DUE TO GENERAL FOND 0.00 0.00 0.00 13-100-280 DELINQUENT TAXES RECEIVABLE 0.00 0.00 3,453.61 13-1 5 ALLOWANCE-UNCOLLECTABLE TAXES 0.00 0.00 653.29 13-100-290 DUE FROM APPRAISAL DISTRICT 0.00 0.00 0.00 PRECINCT 3 CASH ACCOUNTS 1,171.79 1,814.28- 323,029.96 0313 REVENUE ACCOUNTS 13-313-100 ADVALOREM AXES 170,000.00 170,000.00 164,750.00 0.00 5,250.00 97 L3- 105 ROAD & BRIDGE 29,413.00 29,413.00 29,978.21 100.56 565.21+ 102 13-313-110 o T I ICLE REGIST ION 48,000.00 48,000.00 34,656.06 1,053.28 13,343.94 72 13-313-120 GROSS WEIGHT AND AXLE FEES 14,000.00 14,000.00 13,640.87 0.00 359.13 97 13-313-125 I&S E FOR COMM DEB 54,484.00 54,484.00 0.00 0.00 54,484.00 00 13-313-130 LONG TERM AD C ING INCOME 0.00 0.00 44,207.78 0.00 44,207.78+ L3- 3R RIDGE REPAIR INSURANCE 0.00 0.00 0.00 0.00 0.00 13-313 5 VE FEMA FUNDS 0.00 0.00 0.00 0.00 0.00 13-313-150 OTHER INCOME 0.00 0.00 0.00 0.00 0.00 13-3 5 RVE FUNDS 0.00 0.00 0.00 0.00 0.00 13-313 E OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 13-313 165 RESERVE CERTZ FUNDS 0.00 0.00 0.00 0.00 0.00 13- E PROCEEDS 0.00 0.00 5,041.86 0.00 5,041.86+ 13-313-175 TRANSFER FROM ARPA FUNDS 0.00 0.00 23,732.65 0.00 23,732.65+ 13-313 0 INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 13-313-185 PIPELINE INCOME 3,000.00 3,000.00 762.50 0.00 2,237.50 25 REVENUE ACCOUNTS 318,897.00 318,897.00 0.00 316,769.93 1,153.84 2,127.07 99 0613 EXPE NS SE ACCOUNTS 13-613-1 100 SALARY COMMISSIONER PCT 3 31,737.00 31,737.00 0.00 18,309.76 0.00 13,427.24 58 13-613-105 LONGE E VITY PAY 0.00 0.00 0.00 0.00 0.00 0.00 13-61 1 3-109 SALARY TRAVEL STIPEND 10,000.00 10,000.00 0.00 5,769.26 0.00 4,230.74 58 13-613-110 SALARY ROAD POREMAN 43,091.00 43,091.00 0.00 24,852.00 0.00 18,239.00 58 13-61 2 - ROAD HAN D 36,168.00 36,168.00 0.00 20,856.00 0.00 15,312.00 58 13-613-115 HION ALLOWANCE 720.00 720.00 0.00 415.20 0.00 304.80 58 13-613-120 Y OVERTIME & PART TIME 21,000.00 21,000.00 0.00 14,145.04 0.00 6,854.96 67 13-613-200 FICA EXPE E ENSE 10,918.00 10,918.00 0.00 6,424.84 0,00 4,493.16 59 13-61 2 TERM LIFE 771.00 771.00 0.00 465.33 0.00 305.67 60 13-613-205 RETIREMENT 11,746.00 11,746.00 0.00 6,941.64 0.00 4,804.36 59 13-613-210 D I CAL E 33,278.00 33,278.00 0.00 19,679.38 0.00 13,598.62 59 L3-6 0 L & SCHOOL 3,000.00 3,000.00 0.00 1,275.56 . 00 1,724.44 43 13-613-305 SUPPLIES 8,600.00 8,600.00 557.19 8,484.68 0.00 441.87- 105 13-6 13 UNICATIONS 500.00 500.00 41.88 140.71 0.00 317.41 37 13-613 3-315 BONDS 200.00 200.00 0.00 177.50 0.00 22.50 89 13-613-32 20 RS & A. AINTE ENA ANCE 30,000.00 30, 000.00 1,583.78 31,732.03 0.00 3,315.81- 111 13-613-334 LAST YEARS BILLS 0.00 0.00 0.00 0.00 0.00 0.00 13-613-380 UTI TIES 4,000.00 4,000.00 38.00 797.88 81.00 3,164.12 21 13-613 0 CAPITAL OUTLAY UNIT COST 0.00 0.00 0.00 0.00 0.00 0.00 13-613-622 DE EBT SERVICE EQUIPMENT L 52,974.00 52,974.00 0.00 52,888.13 0.00 85.87 100 13-613-624 DEBT ICE - EQUIPMENT INTEREST 1,510.00 1,510.00 0.00 1,519.46 0.00 9.46- 101 05-08-2025--BUDGET ANALYS: IS JSAGE REPORT ASSET, INÇOME, & EXPENSE ACCOUNTS PAGE 15 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCU ED ACTIVITY ACTIVITY CURRENT USI ED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0013 <C OAD & BRIDGE PRECINCT 3 EFFECTIVE MONTH 05 13-6: 13 NEW EQUIPMENT 0.00 0.00 0.00 69,207.78 0.00 69,207.78- 13-613-700 DIESEL, OIL, AND GASO INE 35,000.00 35,000.00 2,052.27 16,117.51 0.00 16,830.22 52 13-6 13 3- 5 ROAD MATERIAL & CONSTRUCTION 12,000.00 12,000.00 0.00 7,847.24 0.00 4,152.76 65 13-613-725 TIRES & 8,000.00 8,000.00 3,127.00 1,396.00 0.00 3,477.00 57 13-613-745 PIPELINE REVENUE NS SE 3,000.00 3,000.00 0.00 0.00 0.00 3,000.00 00 13-6 18 RESERVE FUNDS 0.00 0.00 0.00 6,450.00 0.00 6,450.00- EXPENSE ACCOUNTS 358,213.00 358,213.00 7,400.12 315,892.93 81.00 34,919.95 90 ROAD & BRIDGE PRECINCT 3 INCOME TOTALS 318,897.00 318,897.00 316,769.93 1,153.84 2,127.07 99 EXPENSE TOTALS 358,213.00 358,213.00 7,400.12 315,892.93 81.00 34,919.95 90 05-08-2025"-BUDGET ANALY S IS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 16 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURR RENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET -AMOUNT YEAR-TO-I DATE YE EAR-TO-DATE MONTH-TO-DATE BALANCE PCT RI ING FUND: 0014 ROAD & BRIDGE PRECINCT 4 EFFECTIVE MONTH 05 0100 PRECINCT 1 CASH ACCOUNTS 14-100-100 CFC: ROAD & BRIDG E PR NCT 4 44,247.08 2,250.88- 249,259.56 14-100- -185 DUE FROM I&S FUND 0.00 0.00 0.00 14-100-186 DUE FROM ENERAL FUND 0.00 0.00 0.00 14-100-280 DELINQUENT TAXES RECEIVABLE 0.00 0.00 3,453.61 14-100 - 5 ALI CE-UNCOLDECTABLE TAXES 0.00 0.00 653.29- 14-100-2: 0 DUE FROM APPRAISAL DISTRICT 0.00 0.00 0.00 PRECINCT 1 CASH ACCOUNTS 44,247.08 2,250.88- 252,059.88 0314 REVENUE ACCOUNTS 14-314-100 ADV OREM TAXES 170,000.00 170,000.00 164,750.00 0.00 5,250.00 97 14-314-105 ROAD & RIDGE 29,413.00 29,413.00 29,978.18 100.56 565.18+ 102 14-314-110 OT CLE REGISTRATION 48,000.00 48,000.00 34,656.08 1,053.28 13,343.92 72 14-314-120 GRC oS: G 1 AND AXLE FEES 14,000.00 14,000.00 13,640.87 0.00 359.13 97 14-3 5 I&S REVENUE FOR COMM DEB 0.00 0.00 0.00 0.00 0.00 14-314- - 1 30 ONG TERM FINANCING INCOME 0.00 0.00 44,207.78 0.00 44,207.78+ 14-314-140 BRIDGE RE R IN ANC CE 0.00 0.00 0.00 0.00 0.00 14-314-145 RESERVE FEMA FUNDS 0.00 0.00 0.00 0.00 0.00 14-314-150 INCOME 0.00 0.00 0.00 0.00 0.00 14-314-155 RESERVE FUNDS 0.00 0.00 0.00 0.00 0.00 14-314-160 SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 14-3 314 65 B ERTZ FUNDS 0.00 0.00 0.00 0.00 0.00 14-314-170 INSUE NCE PRO DS 0.00 0.00 17,821.37 0.00 17,821.37+ 14-3: 1 TRAI SFER FROM ARPA FUNDS 0.00 0.00 23,732.65 0.00 23,732.65+ 14-314-180 INTERES ST ED 0.00 0.00 0.00 0.00 0.00 14-314-185 PIPELINE INCOME 3,000.00 3,000.00 762.50 0.00 2,237.50 25 REVENUE ACCOUNTS 264,413.00 264,413.00 0.00 329,549.43 1,153.84 65,136.43+ 125 0614 EXPENSE ACCOUNTS 14-614-100 SALARY COMM NER PCT 4 31,737.00 31,737.00 0.00 18,309.75 0.00 13,427.25 58 14-614-105 LONGEVITY PAY 0.00 0.00 0.00 0.00 0.00 0.00 4-614 9 SAL A ARY TRAVEL STIPEND 10,000.00 10,000.00 0.00 5,769.30 0.00 4,230.70 58 14-614-110 SALARY ROAD OR M AN 43,091.00 43,091.00 0.00 25,328.33 0.00 17,762.67 59 14-614-112 SA AI LAI ARY - ROAD HAND 36,168.00 36,168.00 0.00 20,425.85 0.00 15, 742.15 56 14-614-115 LOWANCE 0.00 0.00 0.00 553.75 . 00 553.75- 14-614-1 0 SALARY OVERTIME & PART TIME 21,000.00 21,000.00 0.00 5,040.50 0.00 15,959.50 24 14-614-200 A EXPENSE 10,918.00 10,918.00 0.00 5,712.29 0.00 5,205.71 52 4 1 4-202 TCDRS GROUP TERM LIFE 771.00 771.00 0.00 415.68 0.00 355.32 54 14-614-20 05 11,746.00 11,746.00 0.00 6,196.19 0.00 5,549.81 53 4 14 CAL INSURANCE 33,278.00 33,278.00 0.00 12,982.34 0.00 20,295.66 39 14- -300 TRAVEL & SCHOOL 3,000.00 3,000.00 317.80 200.00 0.00 2,482.20 17 14-614-305 ES 8,600.00 8,600.00 1,957.09 6,251.25 0.00 391.66 95 14-614-310 COMMUNICATIONS 500.00 500.00 26.45 390.86 37.99 82.69 83 14-614-315 BOND 200.00 200.00 0.00 50.00 0.00 150.00 25 14-614-320 REPAIRS & MAINT N. NANCE 30, 000.00 30, 000.00 722.92 24,749.20 0.00 4,527.88 85 14- 6 1 14- -334 YEARS BILLS 0.00 0.00 0.00 0.00 0.00 0.00 14-6 14-380 UTILITIES 4,000.00 4,000.00 120.00 1,787.32 97.03 2,092.68 48 14-614-620 DUTLAY UNIT COST 0.00 0.00 0.00 0.00 0.00 0.00 14 4 6 522 DEBT SERVICE EQUIPMENT PRINICIP! AL 0.00 0.00 0.00 0.00 0.00 0.00 14-614-624 DEBT SERVICE EQUIPMENT INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 5-08-2025-PBUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 17 TIME:01:52 PM EFFECTIVE MONTH:05 PREP R:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- AMOUNT BUDGET- -AMOUNT YEAR- TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPOR I NG FUND: 0014 ROAD & BRIDGE PREC: ICT 4 EFFECTIVE MONTH 05 14-614-625 NEW QUIPMENT 0.00 0.00 0.00 69,207.78 0.00 69,207.78- 14-614-700 DIESEL, OIL, AND GASOLINE 35,000.00 35,000.00 3,141.42 18,355.91 0.00 13,502.67 61 14- 61 705 OAD MATERIAL & CONSTRUCTION 12,000.00 12,000.00 2,820.00 987.00 0.00 8,193.00 32 14-614-725 TIRES & TUBES , 000.00 8,000.00 0.00 3,621.32 0.00 4,378.68 45 14-614-740 FPEMA RESERVE 0.00 0.00 0.00 0.00 0.00 0.00 14-614-745 NE EVEL NOE EXPENSE 3,000.00 3,000.00 0.00 0.00 0.00 3,000.00 00 14-614-748 RESERVE FUNDS 0.00 0.00 40,000.00- 58,777.42 920.00 18,777.42- X E ACCO OUNTS 303,009.00 303,009.00 30,894.32- 285,112.04 1,055.02 48,791.28 84 ROAD & BRIDGE PRECINCT 4 INCOME TOTALS 264,413.00 264,413.00 329,549.43 1,153.84 65,136.43+ 125 EXPENSE TOTALS 303,009.00 303,009.00 30,894.32- 285,112.04 1,055.02 48,791.28 84 05-08-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 18 TIME:01:52 PM EFFECTIVE MONTH:05 PR ER: 0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET AMOUNT BUDGET- -AMOUNT YEAR- TO-I DATE YEAR- TO- DATE MONT ATE BALANCE PCT RE G FUND D: 0020 JAIL BOND I&S FUND EFFECTIVE MONTH 05 0100 JAIL BOND I&S CASH 20-100-190 I&S ACCOUNT JAIL BOND 214,686.53 2,073.75 538,460.52 20- 1 00-2 0 DELINQUENT TAXES RECEIVABLE 0.00 0.00 33,141.00 20-1 0-285 ALLOWAN NCE E- UNCOLLETA E S 0.00 0.00 6,268.94- 20-100-290 DUE FROM APPRAISAL DISTRICT 0.00 0.00 0.00 20-100 -295 DUE FROM GI NE AL FUND 0.00 0.00 0.00 JAIL BOND I&S CASH 214,686.53 2,073.75 565,332.58 0315 JAIL BOND I&S REVENUE 20-315-100 JAIL BOND I&S TAXES 464,594.00 464,594.00 612,826.67 2,073.75 148,232.67+ 132 20-31 15-1 80 JAIL BOND I&S TAXES INTEREST 12,000.00 12,000.00 11,519.24 0.00 480.76 96 JAIL BOND IGS REVENUE 476,594.00 476,594.00 0.00 624,345.91 2,073.75 147,751.91+ 131 0615 JAIL BOND I&S EXPENSE 20-615-622, JAIL BOND PAYMENT PRINCIPAL 350,000.00 350,000.00 0.00 350,000.00 0.00 0.00 100 20- JAIL BONI D PAYMENT INTEREST 114,594.00 114,594.00 0.00 59,484.38 0.00 55,109.62 52 20-615-625 JAIL BOND WIRE IR SFER CH ARGE 400 0.00 400.00 0.00 175.00 0.00 225.00 44 JAIL BOND I&S EXPENSE 464,994.00 464,994.00 0.00 409,659.38 0.00 55,334.62 88 JAIL BOND I&S FUND INCOME TOTALS 476,594.00 476,594.00 624,345.91 2,073.75 147,751.91+ 131 EXPE E ENSE TOTALS 464,994.00 464,994.00 0.00 409,659.38 0.00 55,334.62 88 05-08-2025-SUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 19 TIME:01:52 PM EFFECTIVE MONTH:05 PREE R RER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- AMOUNT JDGI ET AMOUNT EAR-TO-D DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT : 0021 ATE RAL ROAD PR RECI INCT 1 EFFECTIVE MONTH 05 0100 ATE CRAL ROAD PCT1 CASH ACCT 21-100-100 CFC: LATERAL ROAD PRECINCT 1 873.41 0.00 4,298.33 LATERAL ROAD PCT1 CASH ACCT 873.41 0.00 4,298.33 0321 LATERAL ROAD PCT1 REVENUE 21 -321 - 190 LATERAL STATE ROAD FUND PCT1 5,000.00 5,000.00 4,873.41 0.00 126.59 97 LATERAL ROAD PCT1 REVENUE 5,000.00 5,000.00 0.00 4,873.41 0.00 126.59 97 0621 LATERAL ROAD PCT1 EXPENSE 21-621-700 DIESEL, OIL, AND GAS S NE 2,500.00 2,500.00 0.00 2,500.00 0.00 0.00 100 21-621-705 ROAD MATERIAL & CONSTRUCTION 2,500.00 2,500.00 0.00 1,500.00 0.00 1, 000.00 60 LATERAL ROAD PCT1 EXPENSE 5,000.00 5,000.00 0.00 4,000.00 0.00 1,000.00 80 LATERAL ROAD N NCT 1 INCOME TOTALS 5,000.00 5,000.00 4,873.41 0.00 126.59 97 EXPENSE TOTALS 5,000.00 5,000.00 0.00 4,000.00 0.00 1, 000.00 80 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 20 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUME B. E ERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- AMOUNT YEAR- TO-DATE YEAR- TO-DATE MONTH-T TO-DATE BALANCE PCT REPORTING FUND: 0022 LATERAL ROAD PRECINCT 2 EFFECTIVE MONTH 05 0100 LATERAL ROAD PCT2 CASH ACCT 22- 00-100 CFC: LATERAL ROAD PRECINCT 2 4,873.41 0.00 9,037.73 LATERAL ROAD PCT2 CASH ACCT 4,873.41 0.00 9,037.73 0322 LATERAL ROAD PCT2- REVENUE 22-322- 190 LATERAL STATE ROAD FUND PCT2 5,000.00 5,000.00 4,873.41 0.00 126.59 97 LATERAL ROAD PCT2 REVENUE 5,000.00 5,000.00 0.00 4,873.41 0.00 126.59 97 0622 LATERAL ROAD PCT2 EXPENSE 22-622-700 DIESEL, OIL, AND GASO o L LINE 2,500.00 2,500.00 0.00 0.00 0.00 2,500,.00 00 22-622-705 ROAD MAT RIAL & CONSTRUCTION 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 00 LATERAL ROAD PCT2 EXPENSE 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 LATERAL ROAD PRECINCT 2 INCOME TOTALS 5,000.00 5,000.00 4,873.41 0.00 126.59 97 EXPENSE TOTALS 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 21 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIV ITY CUI ENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0023 LATERAL ROAD PRECINCT 3 EFFECTIVE MONTH 05 0100 LATERAL ROAD PCT3 CASH ACCT 23- LC 00 0 100 CFC: LATERAL ROAD PR RE E ECINCT 3 3,464.19 0.00 8,228.21 LATERAL ROAD PCT3 CASH ACCT 3,464.19 0.00 8,228.21 0323 LATERAL ROAD PCT3 REVENUE 23-323-190 LATERAL STATE ROAD FUND PCT3 5,000.00 5,000.00 4,873.42 0.00 126.58 97 LATE ERAL ROAD PCT3 E V UE 5,000.00 5,000.00 0.00 4,873.42 0.00 126.58 97 0623 LATER R AL ROAD PCT3 EXPENSE 23-623-700 DIESEL, OIL, AND GASOLINE 2,500.00 2,500.00 0.00 1,409.23 0.00 1,090.77 56 23-623-705 ROAD M A AL & CONST RUCTION 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 00 LATERAL ROAD PCT3 EXPENSE 5,000.00 5,000.00 0.00 1,409.23 0.00 3,590.77 28 LATERAL ROAD PRECINCT 3 INCOME TOTALS 5,000.00 5,000.00 4,873.42 0.00 126.58 97 EXPENSE TOTALS 5,000.00 5,000.00 0.00 1,409.23 0.00 3,590.77 28 5-08-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 22 TIME:01:52 PM EFFEÇTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERI RED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- -AMOUNT YEAR- TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0024 LATERAL ROAD PRECINCT 4 EFFECTIVE MONTH 05 0100 LATERAL ROAD PCT4 CASH ACCT 24-100-100 CFC: LATERAL ROAD PRECINCT 4 2,373.42 0.00 2,216.08 LATERAL ROAD PCT4 CASH ACCT 2,373.42 0.00 2,216.08 0324 LATERAL ROAD PCT4 REVENUE 24-324-190 LATERAL STATE ROAD FUND PCT4 5,000.00 5,000.00 4,873.42 0.00 126.58 97 LATE 'ERAL ROAD PCT4 RE E 5,000.00 5,000.00 0.00 4,8 873.42 0.00 126.58 97 0624 LATERAL ROAD PCT4 EXPENSE 24-624-700 DIESEL, OIL, AND GASOLINE 2,500.00 2,500.00 0.00 2,500.00 0.00 0.00 100 24- 6 - 705 ROAD MATERIAL & CONSTRUCTION 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 00 LATERAL ROAD PCT4 EXPENSE 5,000.00 5,000.00 0.00 2,500.00 0.00 2,500.00 50 LATERAL ROAD PRECINCT 4 INCOME TOTALS 5,000.00 5,000.00 4,873.42 0.00 126.58 97 EXPENSE TOTALS 5,000.00 5,000.00 0.00 2,500.00 0.00 2,500.00 50 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 23 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR- TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0026 IT EARI LY SERVICES EFFECTIVE MONTH 05 0100 IT YEARLY SERVICES CASH 26-100-100 IT YEARLY SERVICES CASH ACCOUNT 92,243.28- 303.92- 759,660.70- IT YEARLY SERVICES CASH 92,243.28- 303.92- 759,660.70- 0330 IT YEARLY SERVICES REVENUE 26-330-185 IT YEARLY REVENUE 0.00 0.00 0.00 0.00 0.00 IT YEARLY SERVICES REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0660 IT YEARLY SERVICES EXPENSE 26-660-598 LEASE INTEREST PAYMENTS 0.00 0.00 0.00 0.00 0.00 0.00 26-660-599 LEASE PRINCIPAL PAYMENTS 0.00 0.00 0.00 0.00 0.00 0.00 00 RS &e P R. TERS 30,000.00 30,000.00 2,795.60 18,999.41 0.00 8,204.99 73 26-660-601 BACKUP & DISASTER 18,000.00 18,000.00 1,815.00 16,679.70 0.00 494.70- 103 26-660-60 02 CORE FIREWALL 4,176.00 4,176.00 220.00 2,180.00 0.00 1,776.00 57 26-660 0-603 LEC ETWORK 0.00 0.00 0.00 0.00 0.00 0.00 26-660-604 CH NETWORK 7,200.00 7,200.00 600.00 4,200.00 0.00 2,400.00 67 26- LEC SECURITY SOFTWARE 11,000.00 11,000.00 1,203.60 8,017.20 0.00 1,779.20 84 26-6 6 506 CH SECURITY SOFT ARE 0.00 0.00 0.00 0.00 0.00 0.00 26-660-607 NEW SECURE EMAIL 8,400.00 8,400.00 532.00 4,046.00 0.00 3,822.00 55 26-660 08 I ING HOST TAC NE EE BS I ITE 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 00 26-660-609 OFFICE 365 4,500.00 4,500.00 375 00 2,675.00 0.00 1,450.00 68 26- 0 AD OBE PDF 50 OFT W WARE 2,106.00 2,106.00 253.71 1,725.16 0.00 127.13 94 26-660-611 LEC MONITOR GENERATOR 1,680.00 1,680.00 0.00 0.00 0.00 1,680.00 00 26-660-612 EST BACKUP INTERNET 0.00 0.00 0.00 0.00 0.00 0.00 26-660 13 NI FOR TROL CARS 0.00 0.00 0.00 0.00 0.00 0.00 26-660-614 INTERNET FOR SENIOR CITIZENS 0.00 0.00 0.00 0.00 0.00 0.00 26- E ICE DER 15,000.00 15,000.00 292.00 9,302.53 303.92 5,405.47 64 26-6 6 16 H IONE LI E COST 0.00 0.00 0.00 0.00 0.00 0.00, 26-66 E RE PLIES KEPT ON SITE 3,500.00 3,500.00 0.00 178.56 0.00 3,321.44 05 26-660-6 618 SUPP PORT FOR IT Y EMS 30,000.00 30,000.00 3,200.00 22,400.00 0.00 4,400.00 85 26-6 19 IT UPDATES FOR 2025 146,000.00 146,000.00 0.00 1,839.72 0.00 144,160.28 01 IT YEARLY 1 ES $, E 283,562.00 283,562.00 11,286.91 92,243.28 303.92 180,031.81 37 IT YEARLY SERVICES INCOME TOTALS 0.00 0.00 0.00 0.00 0.00 EXPENSE TOTALS 283,562.00 283,562.00 11,286.91 92,243.28 303.92 180,031.81 37 05-08-2025+-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 24 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIG NAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND : 0028 CONTINGENCY FUND EFFECTIVE MONTH 05 10 00 0 N NGENCY CASH 28-100-100 CONTINGENCY FUND CASH 0.00 0.00 0.00 CONTINGENCY CASH 0.00 0.00 0.00 0328 CONTIGENCY REVENUE 28-328-100 CONTINGENCY REVENUE 0.00 0.00 0.00 0.00 0.00 CONTIGENCY REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0628 CONTIGENCY EXPENSE 28-628-628 CONTIGENCY EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 CONT IGENCY ENSE 0.00 0.00 0.00 0.00 0.00 0.00 CONTINGENCY FUND INCOME TOTALS 0.00 0.00 0.00 0.00 0.00 EXPENSE TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 05-08-2025--BUDGET ANALYSIS JSAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 25 TIME:01:52 PM EFFECTIVE MONTH:05 PREP PA ARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACC CCOUNT NO ACCOUNT-TITLE B0 UDGET -AMOUNT BUDGET AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0029 COUNTY COURT REPORTER FUND EFFECTIVE MONTH - 05 0100 COUNTY COURT REPORTER CASH 29-1 00-100 OUNTY COURT REPORTER CASH 1,161.33 0.00 5,366.08 29-100-230 DISTRICT CLERK CC 100.00- 0.00 25.00 29-100 -231 COUNTY CLERK CC 100.00 25.00 100.00 COUNTY COURT REPORTER CASH 1,161.33 25.00 5,491.08 0390 COUNTY COURT REPORTER REVENUE 29 - -390 -390 DIST & COUNTY CLERK COURT REPORTER 1,178.00 1,178.00 1,161.33 25.00 16.67 99 u UNTY CC URT REPO o RTER REVENUE 1,178.00 1,178.00 0.00 1,161.33 25.00 16.67 99 0690 COUNTY COURT REPORTER EXPENSE 29-690-395 COUNTY COURT REPORTER X KPENSE 1,178.00 1,178.00 0.00 0.00 0.00 1,178.00 00 COUNTY C OUF RTER EXPENSE 1,178.00 1,178.00 0.00 0.00 0.00 1,178.00 00 COUNTY COURT REPORTER FUND INCOME TOTALS 1,178.00 1,178.00 1,161.33 25.00 16.67 99 EXPENSE TOTALS 1,178.00 1,178.00 0.00 0.00 0.00 1,178.00 00 05-08-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, &e EXPENSE ACCOUNTS PAGE 26 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORI AL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR- TO-I DATE YEAR-TO-DATE MONTH- -TO-I DA ATE BALANCE PCT FU D: 03 COURT RECORDS PRES I TIOI N FUND EFFECTIVE MONTH - 05 10 o COU JRT o OF RI D S R I LON CASH 30-100-10 00 CFC: COURT RECORDS PRES CASH 80.00 0.00 6,752.67 30-100-230 DIS ICT CLERK CC ACCOUNT 0.00 0.00 0.00 30-100-231 COUNTY CLERK CC ACCOUNT 0.00 0.00 0.00. COURT RECORDS PRESERVATION CASH 80.00 0.00 6,752.67 0330 COURT RECORDS PRESERV REVENUE 30-330-730 C&D RECORDS PRESERVATION FEES 75.00 75.00 80.00 0.00 5.00+ 107 COURT RECORDS PRESERV REVENUE 75.00 75.00 0.00 80.00 0.00 5.00+ 107 0730 COURT RECORDS PRESERV EXPENSE 30-730-730 COURT REÇORDS PRESERV EXPENSE 75.00 75.00 0.00 0.00 0.00 75.00 00 COURT RECORDS PRESERV EXPENSE 75.00 75.00 0.00 0.00 0.00 75.00 00 COURT RECORDS PRESERVATION FUND INCOME TOTALS 75.00 75.00 80.00 0.00 5.00+ 107 EXPENSE TOTALS 75.00 75.00 0.00 0.00 0.00 75.00 00 5-08-2025-3UDGET ANALYSIS USAGE REPORT * ASSET, INCOME, &e EXPENSE ACCOUNTS PAGE 27 TIME:01:52 PM EFFECTIVE MONTH:05 PREP ER:0004 ORIG AL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED AÇCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0031 COUNTY JURY FUND EFFECTIVE MONTH - 05 0100 COUNTY JURY FUND CASH 31-100-100 COUNTY JURY FUND CASH 468.44 0.00 2,152.20 31-10 00 0 -2 23 30 ICT CLERK CC 40.00- 0.00 10.00 31-100-231 COUNTY CLERK CC 40.00 10.00 40.00 C NTY JR Y PUND CASH 468.44 10.00 2,202.20 0380 COUNTY JURY REVENUE ACCOUNTS 31-380-380 COUNTY CLERK JURY FEES 220.00 220.00 163.78 10.00 56.22 74 31-380-385 DISTRICT CLERK JURY FEES 240.00 240.00 304.66 0.00 64.66+ 127 COUNTY JURY REVENUE ACCOUNTS 460.00 460.00 0.00 468.44 10.00 8.44+ 102 0680 COUNTY JURY EXPENSE ACCOUNTS 31- 580-680 COUNTY JURY EXPENSE 460.00 460.00 0.00 0.00 0.00 460.00 00 COUNTY JURY EXPENSE ACCOUNTS 460.00 460.00 0.00 0.00 0.00 460.00 00 COUNTY JURY FUND INCOME TOTALS 460.00 460.00 468.44 10.00 8.44+ 102 EXPENSE TOTALS 460.00 460.00 0.00 0.00 0.00 460.00 00 5-08-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 28 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCU U a ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANÇE PCT REPORTING FUND: 0032 LOCAL YOUTH DIVERSION FUND EFFE ECTIVE MONTH 05 0100 LOCAL YOUTH DIVERSION CASH 32-100-100 LOCAL YOUTH DIVERSION CASH 200.00 0.00 200.00 LOCAL YOUTH DIVERSION CASH 200.00 0.00 200.00 0200 LOCAL YOUTH DIVERSION LIABILITY 32-200-999 FUND BALANCE ACCOUNT 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL YOUTH DIVERSION LIABILITY 0.00 0.00 0.00 0.00 0.00 0.00 0320 LOCAL YOUTH DIVERSION REVENUE 32-320-320 LOCAL YOUTH IV E ERSION REV EVENUE 0.00 0.00 200.00 0.00 200.00+ LOCAL YOUTH DIVERSION REVENUE 0.00 0.00 0.00 200.00 0.00 200.00+ LOCAL YOUTH DIVERSION FUND INCOME TOTALS 0.00 0.00 200.00 0.00 200.00+ EXPENSE TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 05-08-2025-SUDGEF ANALYSIS S SAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 29 TIME:01:52 PM BFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0033 C&D COURT TECHNOLOGY FUND EFFECTIVE. MONTH 05 0100 C&D COURT TECHNOLOGY CASH ACCT 33-1 100 CFC: C&D COURT TECHI OGY FUND 33.71 0.00 893.10 33-100-230 DISTRICT CLERK CC ACCOUNT 0.00 0.00 0.00 33-100-231 COUNTY CLERK CC ACCOUNT 0.00 0.00 0.00 C&D COURT TECHNOLOGY CASH ACCT 33.71 0.00 893.10 0333 C&D COURT TECHNOLOGY REVENUE 3 -333 -180 CGD DURT INTE REST ZARNED 0.00 0.00 0.00 0.00 0.00 33-333-733 C&D COURT TECH FEES 20.00 20.00 33.71 0.00 13.71+ 169 C&D COURT TECHNOLOGY REVENUE 20.00 20.00 0.00 33.71 0.00 13.71+ 169 0733 CÉp COURT TECH IN OLOGY EXPENSE 33-733-733 C&D COURT TECH EXPENSES 20.00 20.00 0.00 0.00 0.00 20.00 00 C&D COURT TECHNOLOGY EXPENSE 20.00 20.00 0.00 0.00 0.00 20.00 00 C&D COURT TE NOLOGY FUND INCOME TOTALS 20.00 20.00 33.71 0.00 13.71+ 169 SE TOTALS 20.00 20.00 0.00 0.00 0.00 20.00 00 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 30 TIME:01:52 PM EFFECTIVE MONTH:05 PREE PARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT G FOND: 003 TIF AI NT FOND EFFECTIVE MONTH 05 0100 TIF GRANT FUND CASH ACCOUNTS 35-100-100 TIF GRANT CASH 14,401.86- 0.00 78,341.70 TIF GF NT FUND CASH ACCOUNTS 14,401.86- 0.00 78,341.70 0300 TIF GRANT FUND REVENUE ACCOUNTS 35-300- LO TIF GF RANT REVENUE PCT #1 0.00 9,309.88 0.00 0.00 9,309.88 00 35-300-120 TIF GRANT REVENUE PCT #2 0.00 15,518.66 0.00 0.00 15,518.66 00 35-300-130 TIF GRANT REVENUE PCT #3 0.00 54,837.63 0.00 0.00 54,837.63 00 35-300 -1 40 TIF GR RANT REVENUE PCT #4 0.00 13,077.38 0.00 0.00 13,077.38 00 35-300-180 TIF GRANT REVENUE BANK INTEREST 0.00 0.00 0.00 0.00 0.00 TIF GRAN T FUND K ACC JNTS 0.00 92,743.55 0.00 0.00 0.00 92,743.55 00 0600 TIF GRANT FUND EXPENSE ACCOUNTS 35- 110 TIF GRANT EXPENSE PCT #1 0.00 9,309.88 0.00 8,770.02 0.00 539.86 94 35-600-120 TIF GRAN I EXPENSE PCT #2 0.00 15,518.66 0.00 0.00 0.00 15,518.66 00 35-600-130 TIF GRANT EXPENSE PCT #3 0.00 54,837.63 0.00 5,631.84 0.00 49,205.79 10 35-600-140 TIF GRANT EXPENSE PCT #4 0.00 13,077.38 489.95- 0.00 0.00 13,567.33 04 TIF GRANT FUND EXPENSE ACCOUNTS 0.00 92,743.55 489.95- 14,401.86 0.00 78,831.64 15 0601 PAYROLL EXPENSE PCT#1 35-601-113 SALARY TIF GRANT PART TIM 5- PCT#1 0.00 0.00 0.00 0.00 0.00 0.00 35 4 SALARY TIF GRANT FULL TIME-PCT#1 0.00 0.00 0.00 0.00 0.00 0.00 35-601-200 TIF GRANT FICA EXP NSE 0.00 0.00 0.00 0.00 0.00 0.00 35-601-202 TIF GRANT TCDRS EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-601-205 TIF GRANT RETI NT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-601-210 TIF GRANT MEDICAL INS EXPEN VS SE 0.00 0.00 0.00 0.00 0.00 0.00 PAYROLL EXPENSE PCT#1 0.00 0.00 0.00 0.00, 0.00 0.00 0602 PAYROLL EXPENSE PCT#2 35-602-113 SALARY TIF GRANT PART TIME-PCT#2 0.00 0.00 0.00 0.00 0.00 0.00 35-602-114 SALARY TIF GRANT FULL TIME-PCT#2 0.00 0.00 0.00, 0.00 0.00 0.00 35-602-200 TIF GRANT FICA EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-60 02 TIF TDCRS EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-602-205 TIF GRANT RETIREMENT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-602 0 TIF GRANT MEDICAL INS EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 6 SE PCT#2 0.00 0.00 0.00 0.00 0.00 0.00 0603 PAYROLL EXPENSE PCT#3 35-603-113 SALARY - TIF GRANT PART TIME-PCT#3 0.00 0.00 0.00 0.00 0.00 0.00 35-603-114 SALARY TIF GRANT FULL TIME-PCT#3 0.00 0.00 0.00 0.00 0.00 0.00 35-603-200 TIF GRANT FICA EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-603-202 TIF RA C <S XPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-603-205 TIF GRANT RETIRMENT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-603-210 TIF GRANT MEDIÇAL INS EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 5-08-2025-PBUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 31 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTIN NG FUND: 0035 TIF GRANT FUND EFFECTIVE MONTH 05 PAYROLL EXPENSE PCT#3 0.00 0.00 0.00 0.00 0.00 0.00 0604 PAYROLL EXPENSE PCT#4 35-604-113 SALARY TIF GRANT PART TIME-PCT#4 0.00 0.00 0.00 0.00 0.00 0.00 35- 61 04 1 1 SALARY TIF GRANT FULL TIME-PCT#4 0.00 0.00 0.00 0.00 0.00 0.00 35-604-200 TIF ANT FICA X ISE 0.00 0.00 0.00 0.00 0.00 0.00 35-604-202 TIF GRANT TDCRS EXPEN NSE 0.00 0.00 0.00 0.00 0.00 0.00 35-604-205 TIF GRANT RETIREMENT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 35-604-210 TIF GRANT AL INS NSE 0.00 0.00 0.00 0.00 0.00 0.00 PAYROLL EXPENSE PCT#4 0.00 0.00 0.00 0.00 0.00 0.00 TIF RANT FUND INCOME TOTALS 0.00 92,743.55 0.00 0.00 92,743.55 00 A E NSE TOTALS 0.00 92,743.55 489.95- 14,401.86 0.00 78,831.64 15 05-08-2925--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUN TS PAGE 32 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT 30DC GET AMOUNT YEAR- TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0036 DISTRICT COUR RT RECORT DS TECH FUND EFFECTIVE MONTH : 05 0100 DIST COURT RECORDS TECH CASH 36-100-100 CFC: DIST JRT RECORDS TECH FUND 0.00 0.00 5,731.71 36-100-230 DISTRICT CLERK CC ACCOUNT 0..00 0.00 0.00 DIST C OURT E DS TECH CASH 0.00 0.00 5,731.71 0336 DIST COURT. REÇORDS TECH REVENUE 36-336-180 DIST COURT REC TECH INTI REST, ARNEI 0.00 0.00 0.00 0.00 0.00 36-336-736 DIST OURT REC TECH FEES 50.00 50.00 0.00 0.00 50.00 00 DIST COURT RECORDS TECH REVENUE 50.00 50.00 0.00 0.00 0.00 50.00 00 0736 DIST COURT RECORDS TECH EXPENSE aa a 36-736-736 DIST COURT REC TECH EXPENSES 50.00 50.00 0.00 0.00 0.00 50.00 00 DIST COURT RECORDS TECH EXPENSE 50.00 50.00 0.00 0.00 0.00 50.00 00 DISTRICT COURT RECORDS TECH FUND INCOME TOTALS 50.00 50.00 0.00 0.00 50:00 00 EXPENSE TOTALS 50.00 50.00 0.00 0.00 0.00 50.00 00 5-08-2025"PBUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 33 TIME:01:52 PM EFFECTIVE MONTH:05 PRE PARER: 0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT DGET -AMOUNT YEAR-TO-D DATE YEAR-TO-D DATE MONTI o -L ATE BALANCE PCT REI P P0 N NG PUND: 0037 OPIOID ABA a TRUST FUND EFFECTIVE MONTH - 05 0100 OPIOID ABATEMENT CASH 37-100-100 OPIOID TRUST FUND CASH 1,644.16 0.00 3,713.55 OPIOID ABATEMENT CASH 1,644.16 0.00 3,713.55 0370 OPIOID ABATEMENT REVENUE 37-370-370 OPIOID ABAT PE EM MEI NT TRUST REVEN UE 337.00 337.00 1,644.16 0.00 1,307.16+ 488 OPI D AB A I MENT REVENUE 337.00 337.00 0.00 1,644.16 0.00 1,307.16+ 488 PIOID ABATEMENT TRUST FUND INCOME TOTALS 337.00 337.00 1,644.16 0.00 1,307.16+ 488 EXPENSE TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 34 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUNI :: 0039 COMMIS PROFIT ACCO DUNT EFFECTIVE MONTH 05 0100 o MMI R Y RC o IT ASH ACCT 39-10 0- /0 COMMISSARY CHEÇKING 47.84 0.00 1,970.34 COMMISSARY PROFIT CASH ACCT 47.84 0.00 1,970.34 0300 COMMISSARY PROFIT REVENUE 39-300-110 COMMISSARY PROFIT ACCOUNT 0.00 0.00 0.00 0.00 0.00 39-3 0 COMMISSARY PROFIT INTEREST EARNED 0.00 0.00 47.84 0.00 47.84+ COMMISSARY PROFIT REVENUE 0.00 0.00 0.00 47.84 0.00 47.84+ 0400 COMMISSARY PROFIT EXPENSE 39-400-110 COMMISSARY PROFIT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 COMMISS! A RY PROFIT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 COMMISSARY PROFIT ACCOUNT INCO OME TOTALS 0.00 0.00 47.84 0.00 47.84+ EXPENSE TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 05-08-20 025**BUDGET ANALYSI IS SAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 35 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMEN NDED EN NO CU D ACTIVITY ACTIVITY CURRENT USED AC COUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0040 CTION ICE CONTRACT FUND EFFECTIVE MONTH 05 0100 ELECTION SERVICE CASH ACCOUNT 40-100-100 CFC: ELECT ION SERVICES CONT FUND 479.44 0.00 3,411.88 ELECTION SERVICE CASH ACCOUNT 479.44 0.00 3,411.88 0340 ELECTION SERVICE REVENUE 40-340-180 ELECTION SERVICE INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 40-340-740 ELECTION SERVICE REVENUE 500.00 500.00 807.74 0.00 307.74+ 162 LECTION SERVICE REV VE ENUE 500.00 500.00 0.00 807.74 0.00 307.74+ 162 0740 ELECTION E ERVICE EXPENSE 40-740-740 ELECTION SERVICE EXPENSES 500.00 500.00 0.00 328.30 0.00 171.70 66 ELECTION SERVICE EXPENSE 500.00 500.00 0.00 328.30 0.00 171.70 66 ELECTION SERVICE CONTRACT FUND INCOME TOTALS 500.00 500.00 807.74 0.00 307.74+ 162 EXPENSE TOTALS 500.00 500.00 0.00 328.30 0.00 171.70 66 05-08-2025-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 36 TIME:01:52 PM EFFECTIVE MONTH:05 PREPAI <E R:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT. USED AÇCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO- -1 DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND : 0042 LE ECTI IONS DEPT FUND EFFECTIVE MONTH 05 0100 ELECTIONS DEPT CASH 42-100-100 ELECTIONS CASH ACCOUNT 35,585.95- 612.00- 276,755.04- ELECTIONS DEPT CASH 35,585.95- 612.00- 276,755.04- 0342 ELECTIONS DEPT REVENUE 42-342-342 FEES FOR HOLDING ELECTIONS 7,300.00 7,300.00 8,077.34 0.00 777.34+ 111 ELECTIONS DEPT REVENUE 7,300.00 7,300.00 0.00 8,077.34 0.00 777.34+ 111 0720 ELECTIONS DEPT EXPENSE 42-720-110 ELECTION CLERK 33,642.00 33,642.00 0.00 19,404.00 0.00 14,238.00 58 42-720-111 EV EXTENDED HOURS 3,000.00 3,000.00 0.00 3,214.46 0.00 214.46- 107 42-720-120 ECTION CLERK OVERTIME 2,000.00 2,000.00 0.00 885.49 0.00. 1,114.51 44 42-720-200 FICA EXPENSE 2,574.00 2,574.00 0.00 1,765.84 0.00 808.16 69 42-720-202 TCDRS GROUP TERM LIFE 182.00 182.00 0.00 115.02 0.00 66.98 63 42-720-205 RETIRMENT EXPENSE 2,769.00 2,769.00 0.00 1,710.71 0.00 1,058.29 62 42-720-210 MEDICAL ANCE PAYABLE 11,093.00 11,093.00 0.00 6,407.24 0.00 4,685.76 58 42-720-305 SUPPLIES & BALLOTS 6,500.00 6,500.00 0.00 971.83 0.00 5,528.17 15 42-720-330 ING 8,000.00 8,000.00 0.00 3,459.88 0.00 4,540.12 43 42-720-345 ONT ACTS 14,000.00 14,000.00 0.00 0.00 0.00 14,000.00 00 42-720 5 JUDGES & CLERKS 15,000.00 15,000.00 0.00 5,665.40 0.00 9,334.60 38 ELECTIONS DEPT EXPENSE 98,760.00 98,760.00 0.00 43,599.87 0.00 55,160.13 44 ELECTIONS DEPT FUND INC TOTALS 7,300.00 7,300.00 8,077.34 0.00 777.34+ 111 EXPENSE C OTA ALS 98,760.00 98,760.00 0.00 43,599.87 0.00 55,160.13 44 5-06-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 37 TIME:01:52 PM - EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTE H- TO-I DATE BALANCE PCT REPORTING FUND: 0044 COURT FACIL ITY FEE FUND EFFECTIVE MONTH - 05 0100 COURT FACILITY CASH FUND 44-100-100 COURT FACILITY CASH ACCOUNT 920.00 0.00 4,180.00 44-100-230 IS T ICT CLERK CC COI U NT 80.00- 0.00 20.00 44-100-231 COUNTY CLERK CC ACCOUNT 80.00 20.00 80.00 44-100-232 JP CC ACCOUNT 0.00 0.00 0.00 COURT FACILITY CASH FUND 920.00 20.00 4,280.00 0344 COURT FAÇILITY REVENUE ACCOUNTS 44-344-744 COURT FACILITY INCOME 860.00 860.00 920.00 20.00 60.00+ 107 COURT FACILITY REVENUE ACCOUNTS 860.00 860.00 0.00 920.00 20.00 60.00+ 107 0744 X PENSE ACCOUNTS 44-744-749 COURT FACILITY FEE 860.00 860.00 0.00 0.00 0.00 860.00 00 EXPENSE ACCOUNTS 860.00 860.00 0.00 0.00 0.00 860.00 00 URT FA LITY FEE FUND INCOME TOTALS 860.00 860.00 920.00. 20.00 60.00+ 107 EXPENSE TOTALS 860.00 860.00 0.00 0.00 0.00 860.00 00 5-08-2025-BUDdET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 38 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FOND: 0045 AN AGE AÇCESS FUND EFI E CTIVE MONTH 05, 0100 LANGUAGE ACCESS CASH 45-100-100 LANGUAGE ACCESS CASH FUND 231.00 6.00 1,026.91 45-10 C T ERK CC NT 12.00- 0.00 3.00 45-100-231 COUNTY CLERK CC AÇCOUNT, 12.00 3.00 12.00 45-100-: 32 JP cc ACCOUNT 0.00 0.00 0.00 LANGUAGE ACCESS CASH 231.00 9.00 1,041.91 0345 LANGUAGE ACCESS REVENUE 45-345-745 LANGUAGE ACCESS FEE REVENUE 207.00 207.00 231.00 9.00 24.00+ 112 LANGUAGE ACCESS REVENUE 207.00 207.00 0.00 231.00 9.00 24.00+ 112 0745 LANGUAGE ACCESS EXPENSE 45-745-750 LANGUAGE ACCESS FUND EXPENSE 207.00 207.00 0.00 0.00 0.00 207.00 00 LANGUAGE ACCESS EXPI PENSE 207.00 207.00 0.00 0.00 0.00 207.00 00 LANGUAGE ACCESS FUND ENCOME TOTALS 207.00 207.00 231.00 9.00 24.00+ 112 EXPENSE TOTALS 207.00 207.00 0.00 0.00 0.00 207.00 00 05-08-2025--BUDGET ANALY ys S: IS U: A GE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 39 TIME:01:52 PM EFFECTIVE MONTH:05 PREPI R:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT- -TITLE BUDGET-AMOUNT BUDGET -AMOUNT YE. AR-TO- DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT ING FL UND: 0046 COUNTY DISPUTE RESOLUTION FUND EF F CTIVE MONTH = 05 0100 COUNTY DISPUTE RESOLUTION CASH 46-100-100 COUNTY DIS SE PUTE RESC ON FUND 845.00 10.00 3,908.99 46-100 30 DISTRICK CLERK CC ACCOUNT 60.00- 0.00 15.00 46-10 0 - OUNTY CLERK CC ACCOUNT 60.00 15.00 60.00 46-100-232 JP CC ACCOUNT 0.00 0.00 0.00 COUNTY I TE OLUTION CASH 845.00 25.00 3,983.99 0346 COUI N TY DISPUTE RESOLUTION REVENUE 46-346-746 COUNTY DISPUTE FEE 775.00 775.00 845.00 25.00 70.00+ 109 COUT NTY DISP L UTE RESOLUTION REVENUE 775.00 775.00 0.00 845.00 25.00 70.00+ 109 0746 COUNTY DISPUTE RESOLUTION EXPENSE 46-746-756 COUNTY DISPUTE EXPENSE 775.00 775.00 0.00 0.00 0.00 775.00 00 COUNTY DISPUTE RESO TION EXPENSE 775.00 775.00 0.00 0.00 0.00 775.00 00 COUNTY DISPUTE RESOLUTION FUND INCOME o3 ALS 775.00 775.00 845.00 25.00 70.00+ 109 EXPENSE TOTALS 775.00 775.00 0.00 0.00 0.00 775.00 00 05-08-2025*-SUDGET ANAL YSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 40 TIME:01:52 PM EFFECTIVE MONTH:05 PRE ARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET -AMOUNT JDGET AMOUNT YEAR- TO-I DATE YEAR-TO-I DATE MONTH- TO-DATE BALANCE PCT REPORTING FUND: 0048 COURT INITIATED GUARDIANSHIP EFFECTIVE MONTH - 05 0100 COURT INITIATED GUARDIAN CASH AC 48-100-100 COURT INIT D N CASH 360.00 0.00 6,430.00 48-100-230 DISRICT CLERK CC ACCOUNT 0.00 0.00 0.00 48-100-231 COUNTY CLERK CC ACCOUNT 120.00 30.00 220.00 48-100-232 JP CC ACCOUNT 0.00 0.00 0.00" COURT INITIATED GUARDIAN CASH AC 480.00 30.00 6,650.00 0348 COURT INITIATED J DIAN REVENUE 48-348- 3 48 COURT-INITIATED GUARDIANSHIP FEE 630.00 630.00 480.00 30.00 150.00 76 COURT INITIATED GUARDIAN REVENUE 630.00 630.00 0.00 480.00 30.00 150.00 76 0748 COURT INITIATED GUARDIAN EXPENSE 48-748- 758 COURT INTITIATED AN E2 P E NSE 630.00 630.00 0.00 0.00 0.00 630.00 00 URT INITIATED u JARDIAN EXPENSE 630.00 630.00 0.00 0.00 0.00 630.00 00 COURT INITIATED GUARDIANSHIP COME Do ALS 630.00 630.00 480.00 30.00 150.00 76 EXPENSE TOTALS 630.00 630 0.00 0.00 0.00 0.00 630.00 00 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 41 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORI M A AL AMENDED ENCUME IBERED ACTIVI ITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0050 COUNTY CLERK ARCHIVES FUND EFFE E C CTIVE MONTH 05 0100 COUN N 'Y CLERK ARC CI H ES CASH 50-10 0-10 00 CFC: COUNTY CLERK ARCHIVES FUND 5,072.88 339.37 155,878.11 50-100-231 COUNTY CLERK CC ACCOUNT 230.00 20.00 330.00 COUNTY CLERK ARCHIVES CASH 5,302.88 359.37 156,208.11 0350 COUNTY CLERK ARCHIVES REVENUE 50-350-180 INTEREST EARNED 5,000.00 5,000.00 3,813.56 0.00 1;186.44 76 50- 50 o u UNTY CLERK ARCHIVE FEES 20,000.00 20,000.00 13,050.00 700.00 6,950.00 65 COUNTY CLERK ARCHIVES REVENUE 25,000.00 25,000.00 0.00 16,863.56 700.00 8,136.44 67 0750 COUNTY CLERK ARCHIVES EXPENSE 50-750-110 COUNTY CLERK AD DMIN ANT 15,435.00 15,435.00 0.00 8,250.00 0.00 7,185.00 53 50-750-200 FICA EXPENSE 1,181.00 1,181.00 0.00 631.13 0.00 549.87 53 0 : GROUP TERM LIFE 84.00 84.00 0.00 45.15 0.00 38.85 54 50-750 05 E NT SE 1,271.00 1,271.00 0.00 678.98 0.00 592.02 53 50-750-750 COUNTY CLERK ARCHIVE EXPENSES 10,000.00 10,000.00 1,679.80 1,955.42 0.00 6,364.78 36 COUNTY CLERK R RC CH H. I V /E ES EXPENSE 27,971.00 27,971.00 1,679.80 11,560.68 0.00 14,730.52 47 COUNTY CLERK RC ES FUND INCOME TOTALS 25,000.00 25,000.00 16,863.56 700.00 8,136.44 67 EXPENSE TOTALS 27,971.00 27,971.00 1,679.80 11,560.68 0.00 14,730:52 47 05-08-2025--BUDGET ANALYSIS USAGE REPORT * ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 42 TIME:01:52 PM - EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACT TIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE DGET- AMOUNT BUDGET- -AMOUNT YEAR- TO-DATE YEAR- TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0051 SB22 GRANT FUND EFFECTIVE MONTH 05 0100 SB22 GRANT CASH 51-100-100 SB22 CASH 126,515.08 343.32- 126,515.08 B22 NT CASH 126,515.08 343.32- 126,515.08 0351 SB22 GRANT REVENUE 51-351-180 SB22 GRANT INTEREST EARNED 0.00 0.00 5,677.46 0.00 5,677.46+ 51-3 351-751 SB22 GRANT REVENUE 0.00 0.00 250,000.00 0.00 250,000.00+ SB22 GRANT REVENUE 0.00 0.00 0.00 255,677.46 0.00 255,677.46+ 0751 SB22 GRANT EXPENSE 51-751-106 SA ALARY IFF SB22 SUPPLEMENT 0.00 0.00 0.00 10,884.83 0.00 10,884.83- 51-751-200 FICA EXPENSE 0.00 0.00 0.00 832.65 0.00 832.65- 51-751-202 TCDR S UP TERM LIFE 0.00 0.00 0.00 60.12 0.00 60.12- 51-751-205 IENT 0.00 0.00 0.00 895.80 0.00 895.80- 51-751-305 NEW EQUIPMENT & SUPPLIES 0.00 0.00 974.49 116,488.98 0.00 117,463.47- 51-751-609 NEW /E HIC CLES 0.00 0.00 0.00 0.00 0.00 0.00 SB22 3 RANT EXPENSE 0.00 0.00 974.49 129,162.38 0.00 130,136.87- SB22 GRANT FUND INCOME TOTALS 0.00 0.00 255,677.46 0.00 255,677.46+ EXPENSE TOTALS 0.00 0.00 974.49 129,162.38 0.00 130,136.87- 05-08-2025--BUDGET ANAL S IS 3i REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 43 TIME:01:52 PM EFFECTIVE MONTH:05 PRE ARER:0004 ORIGINAL AME ENDED NC ED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-I DA ATE BALANCE PCT E G FUND: 0 JU DICIAL TRAINING FUND EFFECTIVE MONTH - 05 0100 JUDICIAL TRAINING CASH 53-100-100 JUDICIAL TRAINING FUND 60.00 0.00 1,536.01 53- 100-231 or TY K CC ACCOUNT 20.00 5.00 20.00 JUDICIAL TRAINING CASH 80.00 5.00 1,556.01 0353 JUDICIAL TRAINING REVENUE 53-353-180 JUDICIAL G INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 53-353-753 JUDICIAL TRAINING FEES 100.00 100.00 80.00 5.00 20.00 80 JUDICIAL TRAINING REVENUE 100.00 100.00 0.00 80.00 5.00 20.00 80 0753 JUDICIAL TRAIN NING EXPENSE 53- -753-753 DICIAL TRAINING EXPENSES 100.00 100.00 0.00 0.00 0.00 100.00 00. JUDICIAL TRAINING EXPENSE 100.00 100.00 0.00 0.00 0.00 100.00 00 JUDICIAL TRAINING FUND INCOME TOTALS 100.00 100.00 80.00 5.00 20.00 80 EXPENSE TOTALS 100.00 100.00 0.00 0.00 0.00 100.00 00 05-08-2025**BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCC o u JNTS PAGE 44 TIMB:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0056 COUNTY CLERK PRESERVATION FUND EFFECTIVE MONTH - 05 0100 COUNTY CLERK PRESERVATION CASH 56- 00 0- 00 CFC: COUNTY CLERK RI ERVATION 14,925.90 698.00 167,739.49 56-100-231 COUNTY CLERK CC ACCOUNT 601.00 35.00 707.00 COUNTY CLERK PRESERV ATION CASH 15,526.90 733.00 168,446.49 0356 COUNT TY CLERK PF RI ESERVI IC ON E VE NUE 56-356- 756 o OUNTY CL E 5I RK PRE: S SERVATION FEES 23,000.00 23,000.00 15,854.20 733.00 7,145.80 69 56-356-757 PRESERV: A ATION VS HB 1744 200.00 200.00 132.00 0.00 68.00 66 COUN TY CLERK E: S ATION REVE E UE 23,200.00 23,200.00 0.00 15,986.20 733.00 7,213.80 69 0756 COUNTY CLERK PRESERVATION EXPENSE 56-756-110 COUNTY CLERK ADMIN ASSISTANT 18,783.00 18,783.00 0.00 0.00 0.00 18,783,00 00 56- -756- FICA EXPENSE 1,436.90 1,436.90 0.00 0.00 0.00 1,436.90 00 56-756-202 CD GROU ERI M LIFE 102.00 102.00 0.00 0.00 0.00 102.00 00 56-756-205. RETIREMENT EXPENSE 1,546.00 1;546.00 0.00 0.00 0.00 1,546.00 00 56-756-756 TY CI K R N 52 15,000.00 15,000.00 0.00 39.05 0.00 14,960.95 00 56-756-757 PRESERVATION VS HB 1744 0.00 0.00 0.00 420.25 0.00 420.25- COUNTY CLERK PRESERVATION EXPENSE 36,867.90 36,867.90 0.00 459.30 0.00 36,408.60 01 COUNTY CI K JNI INCOME TOTALS 23,200.00 23,200.00 15,986.20 733.00 7,213.80 69 EXPENSE TOTALS 36,867.90 36,867.90 0.00. 459.30 0.00 36,408.60 01 05-08-2025--BUDGET AN SIS A GE REPORT ASSET, INCOME, EXPENSE ACCOUNTS PAGE 45 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIV /I TY ACT Y CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0060 LAW LIBRARY FUND EFFEC T I CV VE MONTH - 05 0100 LAW LIBRARY CASH ACCOUNTS 60-100-100 CFC: LAW LIBRARY 1,610.00 0.00 24,526.51 60- DISTRICT CLERK CC ACCOUNT 140.00- 0.00 35.00 60-100-231 COUNTY LERK CC ACCOUNT 140.00 35.00 140.00 LAW LIE ARY CASH ACCOUNTS 1,610.00 35.00 24,701.51 0360 LAW LIBRARY REVENUE 60-360-180 LAW LIBRARY INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 0 0 LAW LIBRARY FEES 1,505.00 1,505.00 1,610.00 35.00 105.00+ 107 LAW LIBRARY REVE ENUE 1,505.00 1,505.00 0.00 1,610.00 35.00 105.00+ 107 0760 LAW LIBRARY EXPENSE 60-760-760 LAW LIBRARY EXPENSES 1,505.00 1,505.00 0.00 0.00 0.00 1,505.00 00 LAW LIB ARY EXPENSE 1,505.00 1,505.00 0.00 0.00 0.00 1,505.00 00 LAW LIBRARY FUND NCOME TALS 1,505.00 1,505.00 1,610.00 35.00 105.00+ 107 EXPENSE TOTALS 1,505.00 1,505.00 0.00 0.00 0.00 1,505.00 00 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 46 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0063 DIS I T CLERK PRES FUND EFFECTIVE MONTH 05 0100 DIS 37 R. I C CT CLERK RESERV A 1 - o ON CASH 63-1 100- LC 00 CFC: DISTRICT CLERK PRESERVATION 1,136.60 0.00 4,090.83 63-100-230 DIS STRICT CLERK CC ACCOUNT 120.00- 0.00 30.00 DISTRICT CLERK PRESERVATION CASH 1,016.60 0.00 4,120.83 0363 DIST CLERK PRESERVATION REVENUE 63-363-180 DIST CLERK INTE EST ARNED 0.00 0.00 0.00 0.00 0.00 63-363- 53 DIST CLERK PRESERVATION FEES 350.00 350.00 176.60 0.00 173.40 50 63-363-764 DIST CLERK COUNTY ECORDS MGMT FEE 700.00 700.00 840.00 0.00 140.00+ 120 DIST - K ESERVATION REVENUE 1,050.00 1,050.00 0.00 1,016.60 0.00 33.40 97 0763 DIST CLERK ATION EXPENSE 63-763-110 SALARY PART TIME 0.00 0.00 0.00 0.00 0.00 0.00 63-7 FICA EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 63-763-202 CDF GROUI P TERM LIFE 0.00 0.00 0.00 0.00 0.00 0.00 63-763-205 RETIREMENT 0.00 0.00 0.00 0.00 0 .00 0.00 63-763-763 DIST L LERK PR ESERVATION EXPENSE 1, 050.00 1,050.00 0.00 0.00 0.00 1,050.00 00 63-763-764 DIST CLERK CHILD SUPPORT 0.00 0.00 0.00 0.00 0.00 0.00 DIST CLERK PRESERVATION EXPENSE 1,050.00 1,050.00 0.00 0.00 0.00 1,050.00 00 DISTRICT CLERK V 3 ION FUND INCOME TOTALS 1,050.00 1,050.00 1,016.60 0.00 33.40 97 EXPENSE TOTALS 1,050.00 1,050.00 0.00 0.00 0.00 1,050.00 00 05-08-2025-BUDGET ANALYSIS JSAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 47 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCOUM ME B. E R RE ACTIVITY AÇTIVITY CURRENT USED ACCOUNT NO ACCOUNT- TITLE BUDGET- -AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0066 COURTHOUSE SEÇURITY FUND EFFECTIVE MONTH 05 0100 COURTHOUSE SECURITY CASH 66-100-100 CFC: COU R HOUSE ECURITY 2,300.66 4.90 12,276.22 66- 100-230 DISTRICT CLERK CC ACCOUNT 80.00- 0.00 20.00 66-100-231 COUNTY CLERK CC ACCOUNT 80.00 20.00 80.00 66-100-232 JP CC ACCOUNT 56.86- 31.52 131.90 COURTHOUSE RITY CASH 2,243.80 56.42 12,508.12 0366 COURTHOUSE E CURITY REVENUE == 66-366-180 COURTHOUSE SECURITY INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 66-366-766 COURT C OUSE SECURITY FEES 5,000.00 5,000.00 2,243.80 56.42 2,756.20 45 COURTHOUSE SECURITY REVENUE 5,000.00 5,000.00 0.00 2,243.80 56.42 2,756.20 45 0766 COURTHOUSE SECURITY EXPENSE 66-766-766 COURTHOUSE SECURITY EXPENSES. 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 COURTHOUSE SECURITY EXPENSE 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 COURTHOUSE SECURITY FUND INÇOME TOTA LS 5,000.00 5,000.00 2,243.80 56.42 2,756.20 45 EXPENSE TOTALS 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 00 5-06-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 48 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITEE BUDGET- -AMOUNT 30 UDGI ET -AMOUNT YEAR -TO- DATE YE AR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0068 COUNTY PRESE ERVATIC ON FUND EFFECTIVE MONTH 05 0100 COUNTY PRESERVATION CASH 68-100-100 CFC: COUNTY PRESERVATION 3.58 0.00 4,695.35 68-100-230 DISTRICT CLERK CC ACCOUNT 0.00 0.00 0.00 68-100-231 COUNTY CLERK CC ACCOUNT 0.00 0.00 0.00 COUNTY PRESERVATION CASH 3.58 0.00 4,695.35 0368 COUNTY PRESERVATION REVE EN NUE 68-368-180 COUNTY PRE ION INTEREST EAF NED 0.00 0.00 0.00 0.00 0.00 68-368-768 COUNTY PRESERVI ION FE ES 30.00 30.00 3.58 0.00 26.42 12 COUNTY PRESERVATION REVENUE 30.00 30.00 0.00 3.58 0.00 26.42 12 0768 COUNTY PRESERVATION EXPENSE 68-768-768 COUNTY PRESERVATION EXPENSES 30.00 30.00 0.00 0.00 0.00 30.00 00 COUNTY PRESERVATION EXPENSE 30.00 30.00 0.00 0.00 0.00 30.00 00 COUNTY PRESERVATION FUND INÇOME TOTALS 30.00 30.00 3.58 0.00 26.42 12 EXPENSE TOTALS 30.00 30.00 0.00 0.00 0.00 30.00 00 05-08-2025"-BUDGET ANALYSIS USAGE REPORT * ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 49 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCU ERED ACTIVITY ACTIVITY CURRE ENT USED ACCOUNT NO ACCOUNT-TITLE BUI D OGET- -AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0070 INMATE PHONE FUND PROFI T AÇC COUNT EFFECTIVE MONTH - 05 0100 INMATE PHONE FUND PROFIT CASH 70-100-100 CFC; INMATE PHONE FUND 0.00 0.00 11,704.49 INMATE PHONE FUND PROFIT CASH 0.00 0.00 11,704.49 0370 INMATE PHONE FUND PROFIT REVENUE 70-370-180 INMATE PHONE L T EST EARNED 0.00 0.00 0.00 0.00 0.00 70-370-770 INMATE PHONE REVENUES 0.00 0.00 0.00 0.00 0.00 INMATE PHONE FUND ROFIT REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0770 INMATE PHONE FUND PROFIT EXPENSE 70-770-770 INMATE PHONE EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00. INMATE PHONE FUND PROFIT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 INMATE PHONE FUND PROFIT AÇCOUNT INCOME TOTALS 0.00 0.00 0.00 0.00 0.00 EXPENSE TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 05-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 50 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMI IB 3E CF R1 ED ACTIVITY ACTI ITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTI G UND: 0072 HOT CHECK FUND EF F IVE MONTH - 05 0100 HOT CHECK FUND CASH ACCO OUNTS 72-100-100 CFC: HOT CHECK FUND 0.00 0.00 1,635.30 HOT CHECK FUND CASH ACCOUNTS 0.00 0.00 1,635.30 0372 HOT CHECK FUND REVENUE 72- 3 7: 2- 7 72 HOT CHECK REVENUES 600.00 600.00 0.00 0.00 600.00 00 HOT CHECK FUND REVENUE 600.00 600.00 0.00 0.00 0.00 600.00 00 0772 HOT CHECK FUND EXPENSE 72-772-110 ADMINISTRATIVE ASSISTANT 0.00 0.00 0.00 0.00 0.00 0.00 72- -772-200 I ICA E 0.00 0.00 0.00 0.00 0.00 0.00 72-772-202 CDRS GROUI P RM LIFE 0.00 0.00 0.00 0.00 0.00 0.00 72-77 205 RETIREMENT 0.00 0.00 0.00 0.00 0.00 0.00 72-772 72 HOT CHECK EXPENSES 600.00 600.00 0.00 0.00 0.00 600.00 00 HOT CHECK FUND EXPENSE 600.00 600.00 0.00 0.00 0.00 600.00 00 HOT CHECK FUND INÇOME TOTALS 600.00 600.00 0.00 0.00 600.00 00 EXPENSE TOTALS 600.00 600.00 0.00 0.00 0.00 600.00 00 5-06-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 51 TIMB:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMEN DED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH- -TO- DATE BALANCE PCT REPORTING FUND: 0074 BAIL BOND FUND EFFECTIVE MONTH - 05 0100 BAIL. BOND FUND CASH 74-100-100 CFC: BAIL BOND FUND 662.64 0.00 38,959.63 74-100-232 JP cc ACCOUNT 578:00- 0.00 0.00 BAIL BOND FUND CASH 84.64 0.00 38,959.63 0374 BAIL BOND FUND REVENUE 74-374-180 BOND INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 74-3 374-774 BAIL BOND FEES 4,000.00 4,000.00 0.00 0.00 4,000.00 00 74-374-775 SALE OF ESTRAY 0.00 0.00 0.00 0..00 0.00 74-3 3 74- 776 CASH BOND'S S 4,000.00 4,000.00 4,632.64 0.00 632.64+ 116 BAIL BOND FUND REVENUE 8,000.00 8,000.00 0.00 4,632.64 0.00 3,367.36 58 0774 BAIL BOND FUND EXPENSE 74- 74- -774 BAIL BOND EXPENSES 4,000.00 4,000.00 0.00 0.00 0.00 4,000.00 00 74-774-775 SALE OF ESTRAY 0.00 0.00 0.00 0.00 0.00 0.00 74-774-776 CASH BOND EXPE NSES 4,000.00 4,000.00 0.00 4,548.00 0.00 548.00- 114 BAIL BOND FUND EXPENSE 8,000.00 8,000.00 0.00 4,548.00 0.00 3,452.00 57 BAIL BOND FOND INCOME TOTALS 8,000.00 8,000.00 4,632.64 0.00 3,367-.36 58 EXPENSE TOTALS 8,000.00 8,000.00 0.00 4,548.00 0.00 3,452.00 57 5-08-2025-SUDGET ANAI b YSIS JSAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 52 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIC G A L AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT- -TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR- TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0076 STATE CRIMINAL & CIVIL FEES FUND EFFECTIVE MONTH 05 0100 STATE CRIMINAL & CIVIL FEES CASH 76-100-100 CFC: STATE CRIMINAL & CIVIL FEES 5,053.78- 109.00 73,569.26 76-100- 30 STRICT CLERK CC ACCOUNT 157.00- 0.00 5.00 76-100-231 COUNTY LERK CC ACCOUNT 96.38 5.00 3.70 76-100-232 JP CC ACCOUNT 1,341.79- 759.69 3,046.88 STAT TE CRI MINAL & CIVIL FEES CASH 6,456.19- 873.69 76,624.84 0376 STATE CRIMINAL & CIVIL' FEES REVENUE 76-376-180 INTEREST EARNED 0.00 0.00 0,00 0.00 0,.00 76-376-701 DELINQUENT CASES 0.00 0.00 0.00 0.00 0.00 76-376-703 DC-CAR-BVS TO TX VITAL 7 ATISTICS 0.00 0.00 0.00 0.00 0,00 76-376-704 PARKS & WILDLIFE 0.00 0.00 362.03 0.00 362.03+ 76-376-705 JP OMNI FEE 500.00 500.00 698.03 60.00 198.03+ 140 76- 76-706 OLD DRUG. COURT 0.00 0.00 8.00 0.00 8.00+ 76-376-707 NEW LITY COURT 1-1-2020 40.00 40.00 75.53 0.00 35.53+ 189 76-376-708 SAFETY SEAT - BELTS 80.00 80.00 45.45 0.00 34.55 57 76-37 76-776- STATE FEE CRIMINAL &c CIVIL 33,000.00 33,000.00 30,660.23 766.69 2,339.77 93 76-376-7 STATE FEE JP CON: SOLIDATED CIVIL 700.00 700.00 651.00 42.00 49.00 93 76-376-778 APPELLATE JUDICIAL FEE OR FUND 300.00 300.00 230.00 5.00 70.00 77 STATE NAL & CIVIL FEES REVENUE 34,620.00 34,620.00 0.00 32,730.27 873.69 1,889.73 95 0776 STA T E NAL 6 CIVIL FEES EXPENSE 5- 776-701 DELINQUENT CASES 0.00 0.00 0.00 0.00 0.00 0.00 76-776-703 C BVS TO TX VITAL T VA A S STICS 120.00 120.00 29.28 69.54 0.00 21.18 82 76-77 76-7 PARKS e WILDLIFE 0.00 0.00 0.00 0.00 0.00 0.00 76-776-705 JP OMNI XPENSE 336.00 336.00 0.00 348.00 0.00 12.00- 104 76-776 6 OLD DRUG COURT 5.00 5.00 0.00 3.20 0.00 1.80 64 76-776-707 NEW PECIALTY COURT 1-1-2020 0.00 0.00 0.00 0.00 0.00 0.00 76-776-708 SAFETY SEAT BELTS 189.00 189.00 0.00 51.50 0.00 137.50 27 76-776-776 STATE, FEE CRIMINAL & CIVIL 32,900.00 32,900.00 0.00 37,646.22 0.00 4,746.22- 114 76-776-777 FEE JP CONSO o L LIDA ATED CIVIL 770.00 770.00 0.00 818.00 0.00 48,00- 106 76-776 778 P LATE FUND EXPENSE 300.00 300.00 25.00 250.00 0.00 25.00 92 STATE CRIMINAL & CIVIL FEES EXPENSE 34,620.00 34,620.00 54.28 39,186.46 0.00 4,620.74- 113 STATE CRIMINAL & CIVIL FEES FUND INCOME TOTALS 34,620.00 34,620.00 32,730.27 873.69 1,889.73 95 EXPENSE TOTALS 34,620.00 34,620.00 54.28 39,186.46 0.00 4,620.74- 113 5-08-2025--BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 53 TIME:01:52 PM EPFECTIVE MONTH:05 PREP ER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORT IN G FUND: 0078 SENIOR CIT N FUND EFFECTIVE MONTH - 05 0100 E N I OR IT: EL NS FUND CASH 8 8-1 0 00 CFC: SENIOR CITIZENS 71,344.29- 162.18- 532,414.48- SENIOR CITIZENS FUND CASH 71,344.29- 162:18- 532,414.48- 0200 SENIOR CITIZENS LIABILITY 78-200- 180 ACCOUNTS PAYABLE 0.00 0.00 3,514.98- SENIOR CITIZENS LIZ ITY 0.00 0.00 3,514.98- 0378 SENIOR CITIZENS FUND REVEI NUE 78-378-1 6 50 ALE OF KED ASSETS 0.00 0.00 0.00 0.00 0.00 78-37B-180 INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 8- NCTCOG PROGRAM 34,000.00 34,000.00 16,426.92 0.00 17,573.08 48 78-378-7: 11 DEPT OF M. IN RESC 01 JRCES 0.00 0.00 0.00 0.00 0.00 78-378-712 NON LI IBLE 00D DONZ ONS 1, 000.00 1,000.00 1,822.15 313.61 822.15+ 182 78-378-713 BUILDING RENT 200.00 200.00 350.00 200.00 150.00+ 175 78- 3 DEPT OF. AGING & DISABILITY 9,500.00 9,500.00 15,839.92 0.00 6,339.92+ 167 78-378-715 GIFT DONATIONS 4,000.00 4,000.00 2,666.50 624.00 1,333.50 67 78-37 8-716 OTHER INÇOME 0.00 0.00 0.00 0.00 0.00 78-378-717 COG o ME AAA TITLE IIIC 73.00 73.00 0.00 0.00 73.00 00 78-3 78-815 INCOME FROM OTHER FUNDS 0.00 0.00 0.00 0.00 0.00 SENIOR CITIZENS FUND REVENUE 48,773.00 48,773.00 0.00 37,105.49 1,137.61 11,667.51 76 0778 SENIOR CITIZENS EXPENSE 8 78' 100 SALARY SR CITIZENS COORDINATOR 27,765.00 27,765.00 0.00 16,020.00 0.00 11,745.00 58 78-778-1 0 5 LONGEVITY PAY 1,200.00 1,200.00 0.00 0.00 0.00 1,200.00 00 78-778-110 DRIVERS PART TIME 32,760.00 32,760.00 0.00 20,846.80 0.00 11,913.20 64 78-778-118 COOK PART TIME 15,676.00 15,676.00 0.00 353.60 0.00 15,322.40 02 78-778-200 FICA XI E ENSE 5,922.00 5,922.00 0.00 2,847.46 0.00 3,074.54 48 TCDRS GROUP TERM LIFE 442.00 442.00 0.00 205.43 0.00 236.57 46 78-778-205 EMENT 6,371.00 6,371.00 0.00 3,063.28 0.00 3,307.72 48 78-7 B-30 0 TRAVEL 1,500.00 1,500.00 980.70 3,388.43 0.00 2,869.13- 291 78-778-305 SUPPLIES 2,000.00 2,000.00 140.00 847.13 0.00 1,012.87 49 78-778-310 COMMUNICATIONS 1,300.00 1,300.00 0.00 792.13 103.21 507.87 61 78-778-32 20 S & NTENANCE 22,000.00 22,000.00 550.00 4,095.46 0.00 17,354.54 21 78-778-336 LAST YEARS BILLS 2021 0.00 0.00 0.00 0.00 0.00 0.00 78-778-380 TILITIES 6,500.00 6,500.00 34 42.00 3,777.10 0.00 2,380.90 63 78-778-400 NEW EQUIPMENT 5,450.00 5,450.00 0.00 7,063.00 0.00 1,613.00- 130 78-778-680 VAN X NSE 4,500.00 4,500.00 296.77 11,018.18 0.00 6,814.95- 251 8-77 78 EDIBLE GOODS 55,000.00 55,000.00 3,524.01 28,419.33 0.00 23,056.66 58 78-778-692 PAPER GOODS 14,000.00 14,000.00 1,057.32 5,222.11 0.00 7,720.57 45 78-778-69 93 GIFT EXPENSE 1,000.00 1,000.00 0.00 363.92 0.00 636.08 36 SENIOR CITI ZENS EXPENSE 203,386.00 203,386.00 6,890.80 108,323.36 103.21 88,171.84 57 OR 1 ZENS FUND INCOME TOTALS 48,773.00 48,773.00 37,105.49 1,137.61 11,667.51 76 EXPENSE TOTALS 203,386.00 203,386.00 6,890.80 108,323.36 103.21 88,171.84 57 05-08-2025--BUDGET ANALYSIS SAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 54 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET -AMOUNT YEAR- TO-DATE YEAR-TO-DATE MONTH-: TO-DATE BALANCE PCT REPORTING FUND: 0079 AMERICAN RESCUE GRANT FUND EFFECTIVE MONTH 05 0100 AMEF RICAN RESCUE GRANT CASH 79-100-100 AMERICAN RESCUE GRANT CASH ACCOUNT 110,396.56- 0.00 3,490.75 AMERICAN RESCUE RANT CASH 110,396.56- 0.00 3,490.75 0380 AMERICAN RESCUE GRI ANT REVENUE 79 9 8 BC U 179 ARPA GRANT REVENUE 0.00 0.00 0.00 0.00 0.00 AMERICAN RESCUE GRANT REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0850 AMERICAN RESCUE GRANT EXPENSE 79-850-625 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00 79-850-850 ARPA GRANT EXPENSE 0.00 0.00 0.00 4,298.96 0.00 4,298.96- 79 TRANSFER TO ROAD & BRIDGE FUNDS 0.00 0.00 0.00 106,097.60 0.00 106,097.60- AMERICAN RESCUE GRANT EXPENSE 0.00 0.00 0.00 110,396.56 0.00 110,396.56- AMERICAN RESCI UE G RANT FUND INCOME TOTALS 0.00 0.00 0.00 0.00 0.00 EXI PENSE TOTALS 0.00 0.00 0.00 110,396.56 0.00 110,396.56- 05-08-2025"-BUDCET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE AÇCOUNTS PAGE 55 TIME:01:52 PM EFFECTIVE MONTH:05 PREPI R:0004 ORIGINAL AMENDED ENCUMBE CR RE ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET-AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PÇT REI 20 RTING FUND: 0080 LEOSE GRANT FUND EFFE ECTIVE MONTH 05 0100 LEOSE GRANT FUND CASH 80-100-100 CFC: LEOSE GRANT FUND CASH 2,023.84- 0.00 3,430.45 LEOSE GRANT FUND CASH 2,023.84- 0.00 3,430.45 0380 LEOSE GRANT FUND REVENUE 80-380-180 LEOSE GRANT INTEREST SA ARNED 0.00 0.00 0.00 0.00 0.00 80-380-800 LEOSE GRANT REVENUES 1,280.00 1,280.00 1,976.16 0.00 696.16+ 154 LEOSE GRANT FOND NUE 1,280.00 1,280.00 0.00 1,976.16 0.00 696.16+ 154 0800 LEOSE GRANT EXPENSE 80-800-800 LEOSE GRANT X VSES 1,280.00 1,280.00 0.00 4,000.00 0.00 2,720.00- 313 LEOSE GRANT EXPE ENSE 1,280.00 1,280.00 0.00 4,000.00 0.00 2,720.00- 313 LEOSE GRANT FUND INCOME a ALS 1,280.00 1,280.00 1,976.16 0.00 696.16+ 154 EXPENSE TOTALS 1,280.00 1,280.00 0.00 4,000.00 0.00 2,720.00- 313 05-08-2025"-BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 56 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET -AMOUNT AMOUNT IE AR-TO- DATE YEAR-TO ATE MONT TE BALANCE PCT EP POR FUND: 0081 JUS STICE COURT SUPPORT FUND EFFECTIVE MONTH - 05 0100 JUS TICE COURT SOPPORT CASH 81-100-100 JUSTICE COURT SUPPORT CASH 775.00 50.00 3,440.94 81-100-232 JP K EDIT CARD 0.00 0.00 0.00 JUSTICE COURT SUPPORT CASH 775.00 50.00 3,440.94 0381 JUSTICE COURT SUPPORT REVENUE 81-381-381 JUSTICE COURT SUPPORT E NUE 800.00 800.00 775.00 50.00 25.00 97 Dos STICE COURT SUPPORT REVENUE 800.00 800.00 0.00 775.00 50.00 25.00 97 0781 JUSTICE COURT SUPPORT EXPENSE 81-781-781 JUSTICE COURT SUPPORT EXPI PENSE 800.00 800.00 0.00 0.00 0.00 800.00 00 JUSTICE COURT SUPPORT EXPENSE 300.00 800.00 0.00 0.00 0.00 800.00 00 JUSTICE COURT JPPORT FUND INÇOME TOTALS 800.00 800.00 775.00 50.00 25.00 97 EXPENSE TOTALS 800.00 800.00 0.00 0.00 0.00 800.00 00 5-08-2025--SUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 57 TIME:01:52 PM - EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURE R ENT USED ACCOUNT NO ACCOUNT-TITLE UDGET- -AMOUNT u ET- -AMOUNT YEAR-TO-1 DATE YEAR-TO-DATE MONTH- TO-DATE BALANÇE PCT EPOR R1 I FUND : 0082 JUSTICE COURT TECHNOLOGY FUND EFFECTIVE MONTH 05 0100 u ICE COURT TECHNOLOGY CASH 82- 100 -100 CFC: JUSTICE COURT TECH CASH 1,075.65 4.00 16,420.53 82-100-232 JP CC ACCOUNT 45.04- 26.47 111.26 CE COURT TECHNOLOGY CASH 1,030.61 30.47 16,531.79 0380 JUSTICE COURT TECH REVENUE 32-380-180 JUSTICE COURT TECH INTEREST EARNED 0.00 0.00 0.00 0.00 0.00 32-380-820 JUSTICE DURT TECH FEES 2,000.00 2,000.00 1,030.61 30.47 969.39 52 JUSTICE COURT TECH REVENUE 2,000.00 2,000.00 0.00 1,030.61 30.47 969.39 52 0820 JUSTICE COURT TECH EXPENSE 82-820-820 JUSTICE COURT TECH 2 XPENSES 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 00 ICE - OURT TECH EXPENSE 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 00 JUSTICE COURT TECHNOLOGY FUND INCOME TOTA LS 2,000.00 2,000.00 1,030.61 30.47 969.39 52 EXPENSE TOTALS 2,000.00 2,000.00 0.00 0.00 0.00 2, 000.00 00 05-08-2025* * *BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 58 TIME:01:52 PM EFFECTIVE MONTH:05 PREI ARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET- -AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH- -TO-I DA ATE BALANCE PCT REPORTING FUND: 0084 FC DRUG FORFEITO OE RE FUND EFFECTIVE MONTH - 05 0100 DRUG FORFI B I ITURE CASH ACCOUNTS 84-100-150 CFC: FC DRUG FORFEITURE CHECKING 530.21- 0.15- 0.00 DRUG FORFE TURE CASH ACCO NTS 530.21- 0.15- 0.00 0384 DRUG FORFEITURE REVE 5L NUE 84-3 34 1 180 UG EITURE INTEREST EARNED 0.00 0.00 11.32 0.00 11.32+ 84-384-840 DRUG o R E ITORE CVENUES 0.00 0.00 0.00 0.00 0.00 DRUG FORFEITURE REVENUE 0.00 0.00 0.00 11.32 0.00 11.32+ 0840 DRUG FORFEITURE EXPENSE 84-840-336 LAST YEARS BILLS 2021 0.00 0.00 0.00 0.00 0.00 0.00 84-840-840 DRUG FORFEITURE EXPENSES 0.00 0.00 0.00 541.53 0.15 541.53- DRUG FORFEITURE EXPENSE 0.00 0.00 0.00 541.53 0.15 54 .5 53- FC DRUG FORFEITURE FUND INCOME C :. A LS 0.00 0.00 11.32 0.00 11.32+ EXPENSE TOTALS 0.00 0.00 0.00 541.53 0.15 541.53- 05-08-2 2 2025**BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 59 TIME:01:52- PM EFFECTIVE MONTH:05 PREI P. RER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITEE BUDGET-AMOUNT BUDG G, ET AMOUNT YEAR- -TO-) DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0088 AIRPORT FUND EFFECTIVE MONTH 05 0100 AIRPORT CASH ACCOUNTS 88-10 00-100 CFC: AIRPORT FUND 5,146.00 0.00 7,258.66 AIRPORT CASH ACCOUNTS 5,146.00 0.00 7,258.66 0380 AIRPORT REVENUE AÇCOUNTS 88-380-180 AIRPORT INTI 7 A NED 0.00 0.00 0.00 0.00 0.00 8B-380-810 AIRPORT REVENUES 5,680.00 5,680.00 5,450.00 0.00 230.00 96 88-380-811 AMP GRANT 0.00 0.00 0.00 0.00 0.00 AIRPORT REVENUE ACCOUNTS 5,680.00 5,680.00 0.00 5,450.00 0.00 230.00 96 0800 AIRPORT EXPENSE ACCOUNTS 88-800-120 PART TIME SALARY 0.00 0.00 0.00 0.00 0.00 0.00 88- - 0 FIÇA EMPLOYER MATCH 0.00 0.00 0.00 0.00 0.00 0.00 88-800-205 EMENT EMPLOYER MATCH 0.00 0.00 0.00 0.00 0.00 0.00 88-800-810 AIRPORT EX PENSES 5,680.00 5,680.00 42.00 304.00 0.00 5,334.00 06 AIE R PORT EXPENSE ACCOUNTS: 5,680.00 5,680.00 42.00 30 04 4.00 0.00 5,334.00 06 AIRPORT FUND INCOME TOTA ALS 5,680.00 5,680.00 5,450.00 0.00 230.00 96 EXPENSE TOTALS 5,680.00 5,680.00 42.00 304.00 0.00 5,334.00 06 05-08-202 2 25* *BUDGET ANALYSIS USAGE REPORT ASSET, INCOME, & EXPENSE AÇCOUNTS PAGE 60 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBE ED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT- TITLE BUDGET- -AMOUNT BUDGET- AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0092 PRE-TRIAL DIVE) SION FUND EFFECTIVE MONTH - 05 0100 PRE-TRIAL DIVERSION CASH 92-100-222 PRE-TRIAL 1 SION CHECKING 7,846.04 0.00 79,248.00 92-100-231 PRE-TRIAL COUNTY CLERK CC ACCT 0.00 0.00 0.00 PRE-TRIAL DIVERSION CASH 7,846.04 0.00 79,248.00 0399 PRE-TRIAL CON REVENOE 92-3 9- 8 80 PRE-TRIAL INTEREST EARNED 0.00 0.00 1,846.04 0.00 1,846.04+ 92-399-920 PRE-TRIAL DIVE ION FEES 7,000.00 7,000.00 6,000.00 0.00 1,000.00 86 PR - R RIAL DIVERSION REVENUE 7,000.00 7,000.00 0.00 7,846.04 0.00 846.04+ 112 0929 RE-TRIAL DIVERSION EXPENSE a 92-929-110 ADMINISTR IVE ASS S. ANT 0.00 0.00 0.00 0.00 0.00 0.00 2 1G CA E2 XPE ENSE 0.00 0.00 0.00 0.00 0.00 0.00 92-929-202 CDR: S GROUP TERM LIFE 0.00 0.00 0.00 0.00 0.00 0.00 92-9: 2 RETIREMENT 0.00 0.00 0.00 0.00 0.00 0.00 92-929-929 PRE -TRIA AL DIVERSION EXPENSE 7,000.00 7,000.00 0.00 0.00 0.00 7,000.00 00 PRE-TRIAL DIVERSION EXPENSE 7,000.00 7,000.00 0.00 0.00 0.00 7,000.00 00 PRE-TRIAL DIVERSION FUND INCOME TOTALS 7,000.00 7,000.00 7,846.04 0.00 846.04+ 112 EXPENSE TOTALS 7,000.00 7,000.00 0.00 0.00 0.00 7,000.00 00 5-08-2025--BUDGET ANALYSIS USAGE REPORT * ASSET, INCOME, & EXPENSE ACCOUNTS PAGE 61 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT-TITLE BUDGET-AMOUNT BUDGET AMOUNT YEAR-TO-DATE YEAR-TO-DATE ONTH-TO-I DATE BALANCE PCT REPORTING FUND: 0098 AGENCY FUNDS TAX COL & DIST CLERK EFFECTIVE MONTH 05 0100 AGENÇY FUNDS CASH ACCOUNTS 9B-100-101 TAX COL ES TAX 0.00 0.00 8,573.60 98-100-104 32ND DISTRICT COURT REG RY 0.00 0.00 59,312.96 98- 32ND DISTRICT COURT RECEIVERSHIP 0.00 0.00 466,223.34 98-100-106 32ND DISTRICT COURT MINOR 0.00 0.00 17,085.72 98-100-: 07 TAX L LL-MOTOR VEHICLE DIVISION 0.00 0.00 14,974.16 98-100-108 LEC INMATE C MISSARY & PHONE 0.00 0.00 0.00 AGENCY FUNDS CASH ACCOUNTS 0.00 0.00 566,169.78 AGENCY FUNDS TAX COL & DIST CLERK INCOME TOTALS 0.00 0.00 0.00 0.00 0.00 EXPENSE TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 05-08-2025"-BUDGET SIS SAGE REPORT ASSET, INCOME, & EXPENSE AÇCOUNTS PAGE 62 TIME:01:52 PM EFFECTIVE MONTH:05 PREPARER:0004 ORIGINAL AMENDED ENCUMBERED ACTIVITY ACTIVITY CURRENT USED ACCOUNT NO ACCOUNT- -TITLE BUDGET-AMOUNT BUDGET- -AMOUNT YEAR-TO-DATE YEAR-TO-DATE MONTH-TO-DATE BALANCE PCT REPORTING FUND: 0099 SUMMARY OF FUNDS EFFECTIV VE MONTH 05 COMBINED TOTALS INC C ME TOTALS 6,171,704.00 6,264,447.55 6,699,381.74 30,807.06 434,934.19+ 107 EXPENSE TOTALS 5,774,503.90 5,867,247.45 56,021.20 3,908,965.43 3,905.30 1,902,260.82 68 Treasurer Report April 2025 F OR : ETATE - s : - à a - 009 & ERC TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 1of 18 County Finances Treasurer's Report Period Ending April 2025 The monthly report of the County Treasurer includes, but is not limited to, 1. Money received and disbursed to include Deposit Receipt Report and Complete Check Listing Report (excluding payroll) for the month of April 2025. 2. All other proceedings in the treasurer's office that pertain to the financial standing of Fisher County. (LGC 114.026(a) (b)) The bank statements have been reconciled for all accounts and any adjustments have been noted. This affidavit must state the amount of cash and other assets that are in the custody ofthe County Treasurer at the time of the examination. LGCI14.026(d); The total of funds held by the Fisher County Treasurer and other assets is AGENCY FUNDS Beginning Deposits & Checks & Interest Interest Rate Balance Credits Debits Earned % End of Month Balance Acct Description $18,739.09 $62.46 4.0555% $18,801.55 District Court Minor Registry #27973 $525,382.46 $2,757.41 NONE $528,139.87 District Court Receivership #19723 $51,790.36 NONE $51,790.36 District Court Registry #19715 $14,444.28 $11,706.58 -$15,211.72 $32.45 4.0555% $10,971.59 Tax Collector Sales Tax #19756 $22,718.44 $33,869.99 -$33,090.73 $78.71 4.0555% $23,576.41 Tax Collector Motor Vehicle #19749 $9,168.88 $30.57 4.0555% $9,199.45 LEC Inmate Phone/Commissary, #23683 $642,243.51 $48,333.98 -$48,302.45 $204.19 $642,479.23 TOTAL TREASURY FUNDS Beginning Deposits & Checks & Interest Interest Rate Balance Credits Debits Earned % End of Month Balance Acct Description $639,674.84 $438,746.17 $600,286.72 $1,815.44 4.0555% $479,949.73 Operations / General Fund #19665 Texpool MMA (Money Market Acct) $9,664,059.60 $300,000.00 $33,893.58 4.3471% $9,397,953.22 #32635 $50.84 -$50.84 $0.15 4.0555% $0.15 Drug Forfeiture #19681 1& S (Interest & Sinking) Tax Received $528,451.02 $6,164.66 $1,771.09 4.0555% $536,386.77 #23022 $1,963.79 $6.55 4.0555% $1,970.34 Commissary Profit #24392 $78,984.72 $263.28 4.0555% $79,248.00 Pre-Trial Diversion #25449 County Clerk E-File & Credit Card Funds $1,913.00 $2,962.00 -$1,913.00 $7.17 4.0555% $2,969.21 #26405 Dist. Clerk E-File & Credit Card Funds $1,446.09 $742.00 -$1,675.09 $3.30 4.0555% $516.30 #26413 $8,922.07 $5,373.80 -$9,132.07 $25.46 4.0555% $5,189.26 JP Credit Card Funds #26421 $10,925,465.97 $453,988.63 -$913,057.72 $37,786.02 $10,504,182.98 TOTAL TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 2 of 18 We, the undersigned County Judge and Commissioners for Fisher County, hereby certify that we have examined and compared the County Treasurer's Monthly Report filed with us on the 12th day ofMay 2025 and have found the same to be correct. WITNESS OUR HANDS, officially, this 12th day ofMay 2025 County Judge - Commissioner Precinct # 1 fommissioner Precinct #2 Stuat Commissioner Precinct # 3 Commissioner Precinct # 4 BEFORE ME, the undersigned authority, on this day personally appeared Jeanna Parks, Fisher County Treasurer and says that the within and foregong report is true and correct. Cauula Crhe Fisher. County Treasurer SWORN TO AND SUBSCRIBED BEFORE the County Judge and County Commissioners of Fisher County, on this 12th day ofN May 2025. FILED FOR RECORD and RECORDED THIS 12th day ofMay 2025 and recorded by the MAMI osl C ENo DuRo) Fisher County Clerk 6 9 INTY TE TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 3of 18 Bank Reconciliation Details Report Bank & HCSS Accounting System TREASURERS COMBINED REPORT SUBMITTED TO COURT 05/12/2025 4 of 18 General Funds Operating Account e * 1 nA N a lelp Bank Account Reconeliation. - Screen; (C COMBINEDAE DSCHECKING. a5s 1 MS : 6 : 6 on Net Activity for the Period Balance Calculations at nenig Daletango - Count AddTol Subtract From Net Adjustment Bank Balance Sys Balances : a Starting Balances - 243 8 - 639,674.84 433,415.12 & 04-01-2025 a 04-30-2025 - AP Checks a * : 639,674.84 Issued 117 231,931.91 - 236,909.64- a. Cashed. 132 4 416,172.67 M 416,172.67- 5 dgat 479,949.73 Void. 3 3,558.01 - . 8,535.74 a Refresh Outstanding 15 18,460,95 4 - Payroll Checks gia : Groupls Issued 165 EFT Checks! 184,564.05 Eft Cashed e Accts Payable Cashed V a 0 4 N ant 165 S 0.00 184,564.05 184,564.05- Void o! 0.00 Payroll Outstanding o 0.00 Receipts - Receipts. a - Receivéd 73 441,011,61 441,011.61 Joumals Dep- Cleared * '73 441,011.61 2 441,011.61 5V Other Outstanding o 0.00 & Journal Entries - 2 - - Ssimuncidg General Ledger 7 659,000.00 659,000.00 0.00 sast a Payroll L 828 0.00 184,564.05 184,564.05- Ghecks. - a Disposed o 0.00 - 0.00 0.00 184,564.05- Exit ThisScreen Other Issues So 3 1 5 Sa Check Related 0 a 5 de Se 0.00 2 A Receipt Rélated o 0.00 0.00 Import Cashed Checks Differential : e - - Ending Balances a 479,949.73 461,488.78 Checks to be Cashed: 0 0.00 Outstanding! 18,460.95 - Bank BalanceSysiemBalarca Différential 461,488.78 461,488.78 SYSTEM BALANCE GLCODES - CASH ACCOUNTS GLCODES AMOUNT GLCODES AMOUNT 10-100-100 412,354.89 G ENERAL 44-100-100 4,180.00 COURT FACATYF FEE FUNO 11-100-100 66,268.25 PCTZ 45-100-100 1,020.91 LANGI A6F ACCESS FUND 12-100-100 154,391.83 PCT2 46-100-100 3,898.99 COUNTY DISPUTE RESOLUTION 13-100-100 322,043.92 PCTS 47-100-100 *"NACTIVE- 0.00 913 40 ODRESSING 14-100-100 251,510.44 PCF4 48-100-100 6,430.00 COURT INITIATED GUARDIANSNIS 15-100-100 1,142.95 CHILDA ABUSE 49-100-100 INACTIVE 0.00 CLERKOF COURTE FUND 16-100-100 0.00 FAMILY VIOLENCE 50-100-100 155,538.74 COUNTY CLERK CARCHIVES 17-100-100 0.00 CHILDA ADVOCACY 51-100-100 126,858.40 SB22 CASH 18-100-100 0.00 SEX OFFENDER 53-100-100 1,536.01 JUOICIAL TRAININE 19-100-100 0.00 COMPT TOVICTIMS 56-100-100 167,041.49 COUNIYCLERK PRESERVE 0-100-100-aame 0.00 IESpien uambank a 60-100-100 24,526.51 LAW D3S BARY 21-100-100 4,298.33 LATERAL PCTI 63-100-100 4,090.83 DCF PRESERVE 22-100-100 9,037.73 LATERAL PCTZ 66-100-100 12,271.32 CoL rOUSE: SECURITY 23- 100-100 8,228.21 LA TER: AE PCT3 68-100 100 4,695.35 COLIITY, FRESERVE 24-100-100 2,216.08 LATERAL PCT4 70-100-100 11,704.49 IIMATE PHONE PRGFIT 25-100-100 "INACTIVE"" 0.00 JAIL ON ION 72-100-100 1,635.30 HOT CHECK FUNO 26-100-100 (759,356.78) E VEARLV: SRVCS 74-100-100 38,959.63 BAE SOND 27-100-100 0.00 IT OEPT CASH 76-100-100 73,460.26 STATE CRL ME VAL a OVL 28-100-100 0.00 ONFINGENCY 78-100 -100 (532,252.30) SR CITIZENS 29-100-100 5,366.08 COUNTY COURT REPORTER 79-100-100 3,490.75 AMERICAN RESCUE GRANT 30-100-100 6,752.67 COURT RECORDS PRESERVE 80-100-100 3,430.45 ZEOSE GRANT 31-100-100 2,152.20 COU NT URY FUND 81-100-10D 3,390.94 JPC COURT: SU T FUND 32-100-100 200.00 LOCAL YTHE DIVERSIONO CASHE 82-100-100 16,416.53 JPCOURT TECH 33-100-100 893.10 csD COURT TECH 84-100-100-AamA 0.00 ORUG FORFETURE 34-100-100 670.64 Co OUNTY CLERK TIME FLES 86-100-100 0.00 CERIZ a IM A 35-100-100 78,341.70 TFGRANT 88-100-100 7,258.66 All APORTI FUND 36-10 00-100 5,731.71 DCRECORDS TECH 90-1 100-100 0.00 COURT REPORTER: SERVICE 37-100-100 3,713.55 OPIOID TRUST 92-1 100-100 INACNVE" 0.00 PRETRIAL DIVE ER pa 40-1 100-100 3,411.88 ELECTION: SERVCONTRACT 94-100-100 0.00 WATER GRANT CASH 42-100-100 (276,143.04) ELECTOMSDETCASN 98-100-100 -MINACTIVE- 0.00 at TAXCOLE L ECTOR MTR VEM 43-100-100 18,679.18 COUNTYE ESCROW SYSTEM BALANCE GL CODES Totals Amount $461,488.78 System Balance/ GL Codes Differential $0.00 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 5of 18 * 2 Help : Banks Accoum Reconelletton Screen KC 00-331 el GC EFULE ACCOUNT . 7O09 Net Activity for the Period Balance Calculations xwioc Count Add To Subtract Froml NetAdjustment Bank Balance Sys Balances Starting Balances 1,913.00 1,913.00 04-01-2025 - 04-30-2025 AP Checks Sarde 1,913.00 Issued 1 1,913.00 1,913.00- Cashed 1 1,913.00 1,913.00- Erif. 2,969.17 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks E.2w0Sc 5T Issued 0 EFT Checks 0.00 ERt Cashed Accts Payable Cashed o! o 0.00 0.00 0.00 Payroll Void 0 0.00 Outstanding 0 0.00 Receipts Receipts Journals Received 20 3,207.17 3,207.17 Dep Cleared 19 2,969.17 2,969.17 Other Outstanding 1 238.00 S, Journal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00 0.00 0.00 Exit This Screen Disposed 0 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 2,969.17 3,207.17 Checks to be Cashed: 0 0.00 Outstanding 238.00- Bank Balance/System Balance Differential 3,207.17 3,207.17 p Help Bank Account Recondliation Screen O6 4C GOMMISSARN GHEGKING Roecrs 305p003 Net Activity for the Period Balance Calculations SIncrcc BroRogp Count Add" Tol Subtract From! Net Adjustment Bank Balance Sys Balances Slarting Balances 1,963.79 1,963.79 04-01-2025 - 04:30-2025 AP Checks SraBr 1,963.79 Issued 0 0.00 0.00 Cashed 0 0.00 0.00 LEB. 1,970.34 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks GCLOL Srgen Issued 0 EFT Checks 0.00 Eft Cashed Accts Payable Cashed 0 o 0.00 0.00 0.00 Void 0 0.00 Payroll Outstanding 0 0.00 Receipts Receipts Journals Received 1 6.55 6.55 Dep- Cleared 1 6.55 6.55 Other Outstanding 0 0.00 Smvi. LSBEnS Journal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00 0.00 0.00 Exit This Screen Disposed 0 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 1,970.34 1,970.34 Checks to be Cashed: 0 0.00 Outstanding Bank Bala ice/ S ystem Balance 1,970.34 OMBINED-RERE 61 9 DSEANEL EA532016 f 1 1,970.34 35 Help Bank Account Reconciltion Screen 100-230 DGI EFILE ACCOUNT HCSS Recs 6562. Net Activity for the Period Balance Calculations s .. B: Rg Count Add To Subtract From Net Adjustment Bank Balance Sys Balances Starting Balances 1,446.09 1,675.09 04-01-2025 04-30-2025 AP Checks Srabc 1,446.09 Issued 1 1,675.09 1,675.09- Cashed 1 1,675.09 1,675.09- EBe 516.30 Void 0 0.00 0.00 Refresh Outstanding Q 0.00 Payroll Checks GwSRE Issued 0 EFT Checks 0.00 Eft Cashed Accts Payable Cashed 0 0 0.00 0.00 0.00 Payroll Void 0 0.00 Outstanding 0 0.00 Receipts Receipts Journals Received 10 571.30 571.30 Dep- - Cleared 9 745.30 745.30 Other Outstanding 2 55.00 Sxisnsong Joumal Entries General Ledger o 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00 0.00 0.00 Exit This Screen Disposed 0 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 516.30 571.30 Checks to be Cashed: 0 0.00 Outstanding 55.00- Bank Balance/System Balance Differential 571.30 571.30 Help Account y - a Benis Reconelialtion Screen - 155-150. = DRUGI FORFEJURE CHECKING Roceng mEns Net Activity for the Period Balance Calculations SC mpn Kogc Count Add To_ Subtract From Net Adjustment Bank Balancel Sys Balances Starting! Balances 50.84 50.84 04-01-2025 e 04-30-2025 AP Checks SB 50.84 Issued 1 50.84 50.84- Cashed 1 50.84 50.84- EnaBi 0.15 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks S.pi-38x9 Issued 0 EFT Checks 0.00 Eft Cashed! Accts Payable Cashed 0 o 0.00 0.00 0.00 Payroll Void 0 0.00 Outstanding 0 0.00 Receipts Receipts Journals Received 1 0.15 0.15 Dep- - Cleared 1 0.15) 0.15 Other Outstanding 0 0.00 Sfesrs Journal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00 0.00 0.00 Exit This Screen Disposed o 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 0.15 0.15 Checks to be Cashed:l o 0.00 Outstanding Bank Balance/System Balance Differential 0.15 0.15 -HSUREKSCOMIN-D RPOK SoT 0 CUURT 05/122025 C2 Help Banks Account Reconellialien Screen HCSSS 106-180 -1&5. JAL BOND GAECKING ACCOUNT Repos Ssepam Net Activity for the Period Balance Calculations GCSRg Count Add To Subtract From Net Adjustment Bank Balancel Sys Balances Starting Balances 528,451.02 528,451.02 04-01-2025 04-30-2025 AP Checks Subcr 528,451.02 Issued 0 0.00 0.00 Cashed 0 0.00 0.00 GncBr) 536,386.77 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks GuLSCC3R0 Issued 0 EFT Checks! 0.00 ERt Cashed Accts Payable Cashed 0 o 0.00 0.00 0.00 Void 0 0.00 Payroll Outstanding 0 0.00 Receipts Receipts Journals Received 6 7,935.75 7,935.75 Dep- Cleared 6 7,935.75 7,935.75 Other Outstanding 0 0.00 SFrrusn) Joumal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll o 0.00 0.00 0.00 Exit This Screen Disposed 0 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related o 0.00 0.00 Differential Ending Balances 536,386.77 536,386.77 Checks to be Cashed: 0 0.00 Outstanding Bank Balance/System Balance Differential 536,386.77 536,386.77 Help Baai Account Reconcilation L Screen - - CSS 160-232 o JPI GREDIT CARDL ACCOUNT Rus AE,Epa5n3 Net Activity for the Period Balance Calculations SErERS Count Add To Subtract From! Net Adjustment Bank Balance Sys Balances Starting Balances 8,922.07 8,922.07 0401-2025)-0 04-30-2025 A/P Checks SuaB: 8,922.07 Issued 1 9,132.07 9,132.07- Cashed 1 9,132.07 9,132.07- Esde. 5,189.26 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks GewS4s Issued 0 EFT Checks 0.00 Eft Cashed Accts Payable Cashed Q 01 0.00 0.00 0.00 Payroll Void 0 0.00 Outstanding 0 0.00 Receipts Receipts Journals Received 16 5,399.26 5,399.26 Dep Cleared 16 5,399.26 5,399.26 Other Outstanding 0 0.00 Spsfst 55 Joumal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00 0.00 0.00 Exit' This Screen Disposed 0 0.00 0.00 0.00 0.00 Other Issues Check! Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 5,189.26 5,189.26 Checks to be Cashed: o 0.00 Outstanding Bank Balance! System Balance Differential 5,189.26. - 5,189.26 DMDINEB-ABPGIN -05M2045 g - Help Bank. Account V Reconelation Screen HCSSS 500-222 a PRE-URIAL DMERSION PROGRAM RGSAGISO Net Activity for the Period Balance Calculations GBRg Count Add To Subtract From Net Adjustment Bank Balancel Sys Balances Starting Balances 78,984.72 78,984.72 04-01-2025 - 04-30-2025 AP Checks Stenb! 78,984.72 Issued 0 0.00 0.00 Cashed 0 0.00 0.00 EncEn 79,248.00 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks GeplScoy Issued 0 EFT Checks 0.00 Eft Cashed Accts Payable Cashed 0 0 0.00 0.00 0.00 Payroll Void 0 0.00 Outstanding 0 0.00 Receipts Receipts Journals Received 1 263.28 263.28 Dep Cleared 1 263.28 263.28 Other Outstanding 0 0.00 Smmfic 1G && Journal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00 0.00 0.00 Exit This Screen Disposed o 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 79,248.00 79,248.00 Checks to be Cashed: 0] 0.00 Outstanding Bank Balance/System Balance Differential 79,248.00 79,248.00 Ca Help Baris, Account Recondillation Screen HCSS 100-935 - MEXI POOL MONEY MARKET Rceend Eisn gucas Net Activity for the Period Balance Calculations BCERR7S Count Add To Subtract From Net Adjustment Bank Balance Sys Balances Starting Balances 9,664,059.60 9,664,059.60 04-01-2025 a 04-30-2025 AP Checks StB. 9,664,059.60 Issued 1 300,000.00 300,000.00- Cashed 1 300,000.00 300,000.00- Ences. 9,397,953.18 Void 0 0.00 0.00 Refresh Outstanding 0 0.00 Payroll Checks G.p SSrrcon Issued o EFT Checks 0.00 Eft Cashed Accts Payable Cashed 0 0 0.00 0.00 0.00 Payroll Void 0 0.00 Outstanding a 0.00 Receipts Receipts Joumals Received 1 33,893.58 33,893.58 Dep- Cleared 1 33,893.58 33,893.58 Other Outstanding 0 0.00 Syucni noon Journal Entries General Ledger 0 0.00 0.00 0.00 Cash the Checks Payroll 0 0.00! 0.00 0.00 Exit This Screen Disposed 0 0.00 0.00 0.00 0.00 Other Issues Check Related 0 0.00 Import Cashed Checks Receipt Related 0 0.00 0.00 Differential Ending Balances 9,397,953.18 9,397,953.18 Checkst to be Cashed: 0 0.00 Outstanding OMBINED. REPde BVERAT-SEYS Piesesiet 05/12/2025 9,397,953.18 0£398953.18 Check Register Report TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 10 of 18 APRIL 2025 Status Key: C=CASHED =ISSUED V=VOIDED E=Empty (Not Used) 05-07-2025 CHECK REGISTER ACCOUNT:0100-0100 PAGE 1 TIME:02:32 PM PREPARER: 0006 CHECK NAME-OF-PAYEE S ISS-DT CHG-DT AMOUNT 23561 ALETHEA MUSSELMAN C 04-01-2025 04-30-2025 296.10 23562 DOUBLE MOUNTAIN CHRONICLE C 04-01-2025 04-30-2025 88.00 23563 EMILIA GARCIA C 04-01-2025 04-30-2025 743.10 23564 FISHER COUNTY HOSPITAL CLINICS C 04-01-2025 04-30-2025 60.00 23565 FREEPOINT ENERGY SOLUTIONS LLC C 04-01-2025 04-30-2025 184.79 23566 GOVERNMENT FORMS AND SUPPLIES LLC C 04-01-2025 04-30-2025 230.68 23567 JESSIE BARRERA C 04-01-2025 04-30-2025 504.70 23568 MARTIN TIRE SERVICE C 04-01-2025 04-30-2025 745.00 23569 SYLVESTER -MCCAULLEY WATER SUPPLY C 04-01-2025 04-30-2025 52.17 23570 VIRGINIA GONZALEZ C 04-01-2025 04-30-2025 200.20 23571 YELLOWHOUSE MACHINERY CO C 04-01-2025 04-30-2025 92.65 23572 AQUAONE C 04-03-2025 04-30-2025 9.99 23573 CITY OF ROBY C 04-03-2025 04-30-2025 599.38 23574 LATSON PARTS AND EQUIPMENT LLC C 04-03-2025 04-30-2025 2,003.00 23575 SSPREMIERE C 04-03-2025 04-30-2025 1,005.00 23576 REPUBLIC SERVICES C 04-03-2025 04-30-2025 89.62 23577 VERIZON V 04-03-2025 04-07-2025 577.43 23578 CHAD PEARSON C 04-03-2025 04-30-2025 1,000.00 23579 OMNIBASE SERVICES OF TEXAS, LP C 04-04-2025 04-30-2025 144.00 23580 AT&T C 04-07-2025 04-30-2025 589.54 23581 AT&T C 04-07-2025 04-30-2025 738.70 23582 CITY OF ROTAN C 04-07-2025 04-30-2025 74.00 23583 DANIELLE THOMAS C 04-07-2025 04-30-2025 528.20 23584 LINDE GAS & EQUIPMENT INC. : 04-07-2025 04-30-2025 73.35 23585 LUBBOCK GRADER BLADE, INC. C 04-07-2025 04-30-2025 3,003.00 23586 MARTIN BROTHERS MOTOR POOL C 04-07-2025 04-30-2025 2,787.00 23587 ROBY AUTOMOTIVE C 04-07-2025 04-30-2025 829.00 23588 VERIZON U 04-07-2025 04-30-2025 127.43 23589 QUILL C 04-07-2025 04-30-2025 135.99 23590 TEXAS WORKFORCE COMMISSION C 04-07-2025 04-30-2025 2,168.92 23591 COMPTROLLER OF PUBLIC ACCTS C 04-07-2025 04-30-2025 3.20 23592 COMPTROLLER OF PUBLIC ACCTS C 04-08-2025 04-30-2025 532.95 23593 COMPTROLLER OF PUBLIC ACCTS C 04-09-2025 04-30-2025 611.40 23594 COMPTROLLER OF PUBLIC ACCTS C 04-09-2025 04-30-2025 11,414.41 23595 ALENCO COMMUNICATIONS INC. C 04-14-2025 04-30-2025 169.95 23596 AT&T C 04-14-2025 04-30-2025 2,072.22 23597 AT&T MOBILITY C 04-14-2025 04-30-2025 574.82 23598 ATMOS ENERGY C 04-14-2025 04-30-2025 146.43 23599 BIG COUNTRY ELECTRIC COOP C 04-14-2025 04-30-2025 628.50 23600 BUG OUT STUART JEFFREY C 04-14-2025 04-30-2025 350.00 23601 CITY JANITORIAL SUPPLY C 04-14-2025 04-30-2025 304.70 23602 CNA SURETY C 04-14-2025 04-30-2025 419.00 23603 COOPER OIL CO INC C 04-14-2025 04-30-2025 5,436.14 23604 DE LAGE LANDEN C 04-14-2025 04-30-2025 217.77 23605 DE LAGE LANDEN C 04-14-2025 04-14-2025 1,407.96 23606 DEXTER ELROD C 04-14-2025 04-30-2025 245.99 23607 DORIS E PIPPIN C 04-14-2025 04-30-2025 2,720.00 23608 FISHER HARDWARE ACE LLC C 04-14-2025 04-30-2025 702.18 23609 FISHER, MITCHELL & NOLAN COUNTIES C 04-14-2025 04-30-2025 13,225.92 23610 FREEPOINT ENERGY SOLUTIONS LLC V 04-14-2025 04-14-2025 2,540.60 23611 GOLDSMITH SOLUTIONS C 04-14-2025 04-30-2025 8,259.16 23612 GRAY FUEL & CHEMICAL C 04-14-2025 04-30-2025 4,303.77 23613 HARBOR FREIGHP-SHEETWATER C 04-14-2025 04-30-2025 308.48 23614 HILLIARD OFFICE SOLUTIONS C 04-14-2025 04-30-2025 1,201.34 23615 HUDSON ENERGY C 04-14-2025 04-30-2025 177.74 23616 INTERSTATE BILLING SERVICE C 04-14-2025 04-30-2025 1,033.98 23617 JONES COUNTY SHERIFF'S OFFICE C 04-14-2025 04-30-2025 9,765.00 23618 LEE'S SERVICE AUTO PARTS ( 04-14-2025 04-30-2025 1,128.18 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 11 of 18 APRIL 2025 Status Key: C=CASHED =ISSUED V=VOIDED E=Empty (Not Used) 05-07-2025 CHECK REGISTER ACCOUNT: 0100-0100 PAGE 2 TIME:02:32 PM PREPARER:0006 CHECK NAME-OF-PAYEE S ISS-DT CHG-DT AMOUNT 23619 LOCAL GOVERNMENT SOLUTIONS I 04-14-2025 04-14-2025 1,500.00 23620 LONGWORTH CO-OP GIN C 04-14-2025 04-30-2025 555.56 23621 MARLA HANKS, CLERK C 04-14-2025 04-30-2025 40.00 23622 MAYFIELD PAPER COMPANY C 04-14-2025 04-30-2025 58.24 23623 NAPA AUTO PARTS C 04-14-2025 04-30-2025 152.96 23624 PAT THOMSON, COUNTY CLERK C 04-14-2025 04-30-2025 325.20 23625 PATRIOT SURVEYING LLC C 04-14-2025 04-30-2025 3,786.00 23626 QUARLES PETROLEUM C 04-14-2025 04-30-2025 299.10 23627 QUILL C 04-14-2025 04-30-2025 147.74 23628 SAMS CLUB C 04-14-2025 04-30-2025 589.54 23629 SPECIALIZED PUBLIC FINANCE INC. I 04-14-2025 04-14-2025 1,000.00 23630 SWEETWATER STEEL COMPANY, LTD. C 04-14-2025 04-30-2025 292.95 23631 TEXAS ASSOCIATION OF COUNTIES C 04-14-2025 04-30-2025 375.00 23632 TEXAS DEPARTMENT OF STATE HEALTH SE C 04-14-2025 04-30-2025 14.64 23633 WARREN CAT C 04-14-2025 04-30-2025 404.93 23634 WASHINGTON NATIONAL C 04-14-2025 04-30-2025 324.20 23635 WCTLEA I 04-14-2025 04-14-2025 40.00 23636 WEST TEXAS ROCK RESOURCES, LLC C 04-14-2025 04-30-2025 1,316.68 23637 WETSEL, CARMICHAEL & ALLEN,& LEDERLE C 04-14-2025 04-30-2025 20,000.00 23638 WILLIAM A MONTGOMERY I 04-14-2025 04-14-2025 300.00 23639 YELLOWHOUSE MACHINERY CO. C 04-14-2025 04-30-2025 5,938.21 23640 FISHER COUNTY TREASURER JURY C 04-14-2025 04-30-2025 720.00 23641 UNITED STATES TREASURY C 04-14-2025 04-30-2025 19,303.58 23642 BEN E KEITH - 04-15-2025 04-30-2025 2,363.10 23643 DAVID M. STILLER C 04-15-2025 04-30-2025 750.00 23644 DORA MONCIBAIS C 04-15-2025 04-30-2025 200.00 23645 FIRST BAPTIST CHURCH C 04-15-2025 04-30-2025 977.78 23646 JEANIE FULLER C 04-15-2025 04-30-2025 200.00 23647 JEREMY SHIPP C 04-15-2025 04-30-2025 1,050.00 23648 JOHN DEERE FINANCIAL C 04-15-2025 04-30-2025 7,211.78 23649 JOHN PATRICK DICKSON C 04-15-2025 04-30-2025 7.50 23650 PAUL W ANNEMAN C 04-15-2025 04-30-2025 650.00 23651 PERDUE, BRANDON, FIELDER, COLLINS & C 04-15-2025 04-30-2025 1,804.84 23652 TEXAS ASSOCIATION OF COUNTIES C 04-15-2025 04-30-2025 150.00 23653 EATHERSBEE-RAY FUNERAL HOME C 04-15-2025 04-30-2025 999.00 23654 AIRGAS USA, LLC C 04-15-2025 04-30-2025 37.08 23655 QUILL C 04-15-2025 04-30-2025 85.00 23656 UNITED STATES TREASURY C 04-15-2025 04-30-2025 153.89 23657 FISHER COUNTY CHILD WELFARE BOARD C 04-16-2025 04-30-2025 300.00 23658 ASCENCION VIDAL C 04-17-2025 04-30-2025 15,000.00 23659 NAPA AUTO PARTS I 04-17-2025 04-17-2025 115.46 23660 ROTAN PUBLIC LIBRARY I 04-17-2025 04-17-2025 5,000.00 23661 ATMOS ENERGY C 04-17-2025 04-30-2025 670.28 23662 JOHN DEERE FINANCIAL C 04-21-2025 04-30-2025 4,451.00 23663 JONES COUNTY SHERIFF'S OFFICE C 04-21-2025 04-30-2025 255.80 23664 FIRST NATIONAL BANK OMAHA C 04-23-2025 04-30-2025 2,544.40 23665 FIRST NATIONAL BANK OMAHA C 04-23-2025 04-30-2025 245.93 23666 AQUAONE INC. I 04-28-2025 04-28-2025 86.91 23667 CARD SERVICE CENTER- FC C 04-28-2025 04-30-2025 2,581.43 23668 CDW GOVERNMENT I 04-28-2025 04-28-2025 25.62 23669 JONES ENTERPRISES I 04-28-2025 04-28-2025 420.00 23670 JONNYE LU SPECK I 04-28-2025 04-28-2025 10.00 23671 OWEN BROS. DIESEL I 04-28-2025 04-28-2025 5,881.16 23672 QUILL I 04-28-2025 04-28-2025 65.96 23673 SOUTHERN TIRE MART, LLC I 04-28-2025 04-28-2025 250.00 23674 THE PRICKLY PORCUPINE C 04-28-2025 04-30-2025 9,700.00 23675 WESTEX CONNECT 04-28-2025 04-30-2025 750.00 23676 UNITED STATES TREASURY C 04-28-2025 04-30-2025 19,716.84 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 12 of 18 APRIL 2025 Status Key: C=CASHED =ISSUED V=VOIDED E=Empty (Not Used) 05-07-2025 CHECK REGISTER ACCOUNT: : 0100-0100 PAGE 3 TIME:02:32 PM PREPARER: : 0006 CHECK NAME-OF-PAYEE S ISS-DT CHG-DT AMOUNT 23677 UNITED STATES TREASURY C 04-29-2025 04-30-2025 153.89 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 13 of 18 APRIL 2025 Status Key: C=CASHED =ISSUED V=VOIDED E=Empty (Not Used) 05-07-2025 CHECK REGISTER - ACCOUNT:0100-0100 PAGE 4 TIME:02:32 PM PREPARER:0006 UN-POSTED CHECKS 0 0.00 CHECKS ISSUED 13 14,695.11 CHECKS CASHED 102 214,118.77 VOID CHECKS 2 3,118.03 TOTAL 117 231,931.91 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 14 of 18 Deposit & Receipt Report TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 15 of 18 APRIL 2025 Deposit Receipt Report Status Key: P=Posted E-Empty U=Unposted RECEIPT s RECEIVED FROM RECEIVED POSTED AMOUNT B 3 AIRPORT REVENUE AIRPORT REVENUE $0.00 a 46 - v B a JUSTICE OF THE PEACE REVENUE 0000013708 P ANGIE PIPPIN JP 04-03-2025 04-03-2025 80.00 0000013724 ANGIE PIPPIN - JP 04-04-2025 04-04-2025 210.00 0000013732 ANGIE PIPPIN JP 04-08-2025 04-08-2025 330.00 0000013745 ANGIE PIPPIN - JP 04-11-2025 04-11-2025 100.00 0000013756 e ANGIE PIPPIN JP 04-15-2025 04-15-2025 179.00 0000013785 ANGIE PIPPIN JP 04-22-2025 04-22-2025 54.00 0000013789 ANGIE PIPPIN JP 04-23-2025 04-23-2025 300.00 0000013804 ANGIE PIPPIN JP 04-28-2025 04-28-2025 54.00 0000013813 ANGIE PIPPIN - JP 04-28-2025 04-28-2025 10.00 0000013820 ANGIE PIPPIN - JP 04-30-2025 04-30-2025 162.00 0000013707 ANGIE PIPPIN - JP / CREDIT CARDS 04-03-2025 04-03-2025 1,466.90 0000013709 P ANGIE PIPPIN - JP / CREDIT CARDS 04-03-2025 04-03-2025 507..00 0000013723 ANGIE PIPPIN - JP / CREDIT CARDS 04-04-2025 04-04-2025 100.00 0000013730 e ANGIE PIPPIN - JP / CREDIT CARDS 04-08-2025 04-08-2025 224.50 0000013731 ANGIE PIPPIN - JP / CREDIT CARDS 04-08-2025 04-08-2025 627.00 0000013737 P ANGIE PIPPIN - JP / CREDIT CARDS 04-09-2025 04-09-2025 200.00 0000013744 P ANGIE PIPPIN - JP / CREDIT CARDS 04-11-2025 04-11-2025 210.00 0000013754 ANGIE PIPPIN - JP / CREDIT CARDS 04-15-2025 04-15-2025 567.40 0000013755 ANGIE PIPPIN - JP / CREDIT CARDS 04-15-2025 04-15-2025 270.00 0000013765 ANGIE PIPPIN - JP / CREDIT CARDS 04-15-2025 04-15-2025 214.00 0000013784 ANGIE PIPPIN - JP / CREDIT CARDS 04-22-2025 04-22-2025 536.00 0000013788 P ANGIE PIPPIN - JP / CREDIT CARDS 04-23-2025 04-23-2025 100.00 0000013794 e ANGIE PIPPIN - JP / CREDIT CARDS 04-25-2025 04-25-2025 162.00 0000013795 ANGIE PIPPIN - JP / CREDIT CARDS 04-25-2025 04-25-2025 100.00 0000013812 - ANGIE PIPPIN - JP / CREDIT CARDS 04-28-2025 04-28-2025 89.00 JP REVENUE $6,852.80 - a - A - : - A a - - - - - - APPRAISAL DISTRICT REVENUE 0000013716 P APPRAISAL DISTRICT IGS 04-03-2025 04-03-2025 1,485.02 0000013770 APPRAISAL DISTRICT IGS 04-16-2025 04-16-2025 2,108.16 0000013773 APPRAISAL DISTRICT IGS 04-16-2025 04-16-2025 591.44 0000013781 P APPRAISAL DISTRICT I&S 04-21-2025 04-21-2025 832.59 0000013816 - APPRAISAL DISTRICT IGS 04-29-2025 04-29-2025 1,147.45 0000013715 - APPRAISAL DISTRICT M&O 04-03-2025 04-03-2025 8,951.02 0000013769 P APPRAISAL DISTRICT MGO 04-16-2025 04-16-2025 12,962.89 0000013772 - APPRAISAL DISTRICT MGO 04-16-2025 04-16-2025 3,633.74 0000013780 P APPRAISAL DISTRICT M&O 04-21-2025 04-21-2025 5,041.25 0000013815 P APPRAISAL DISTRICT MGO 04-29-2025 04-29-2025 7,109.92 0000013717 P APPRAISAL DISTRICT R&B 04-03-2025 04-03-2025 283.63 0000013771 P APPRAISAL DISTRICT R&B 04-16-2025 04-16-2025 408.80 0000013774 APPRAISAL DISTRICT - RGB 04-16-2025 04-16-2025 114.45 0000013782 APPRAISAL DISTRICT - RGB 04-21-2025 04-21-2025 159.43 0000013817 P APPRAISAL DISTRICT R&B 04-29-2025 04-29-2025 223.95 APPRAISAL REVENUE $45,053.74 d6 9 - M a - 6 - - b - - - - e - COUNTY ATTGRNEY REVENUE COUNTY ATTORNEY REVENUE $0.00 A 3 - DISTRICT CLERK REVENUE 0000013721 P GINA P.-DIST CLERK / EFILE & CCARDS 04-04-2025 04-04-2025 10.00 0000013727 GINA P.-DIST CLERK / EFILE & CCARDS 04-08-2025 04-08-2025 5.00 0000013752 e GINA P.-DIST CLERK / EFILE & CCARDS 04-15-2025 04-15-2025 243.00 0000013768 GINA P.-DIST CLERK / EFILE & CCARDS 04-16-2025 04-16-2025 116.00 0000013791 GINA P.-DIST CLERK / EFILE & CCARDS 04-24-2025 04-24-2025 16.00 0000013792 GINA P.-DIST CLERK / EFILE & CCARDS 04-25-2025 04-25-2025 108.00 0000013808 GINA P.-DIST CLERK / EFILE & CCARDS 04-28-2025 04-28-2025 15.00 0000013826 e GINA P.-DIST CLERK / EFILE & CCARDS 04-29-2025 04-29-2025 40.00 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 16 of 18 APRIL 2025 Deposit Receipt Report Status Key: P=Posted E=Empty U=Unposted RECEIPT S RECEIVED FROM RECEIVED POSTED AMOUNT E a 0000013827 P GINA P.-DIST CLERK / EFILE & CCARDS 04-30-2025 04-30-2025 15.00 0000013722 GINA P.-DISTRICT CLERK 04-04-2025 04-04-2025 350.00 0000013793 e GINA P.-DISTRICT CLERK 04-25-2025 04-25-2025 3,249.00 0000013801 € GINA P.-DISTRICT CLERK-TDCJ 04-28-2025 04-28-2025 149.56 DIST CLERK REVENUE $4,316.56 - - - E - - - - - - INTEREST REVENUE 0000013834 INTEREST-CCLERK C-CARD ACCT 04-30-2025 04-30-2025 7.17 0000013829 P INTEREST-COMAISSARY 04-30-2025 04-30-2025 6.55 0000013835 P INTEREST-DCLERK C-CARD ACCT 04-30-2025 04-30-2025 3.30 0000013832 P INTEREST-DRUG FORFEITURE 04-30-2025 04-30-2025 0.15 0000013828 P INTEREST-GENERAL OPERATING 04-30-2025 04-30-2025 1,815.44 0000013830 P INTEREST-IES 04-30-2025 04-30-2025 1,771.09 0000013836 P INTEREST-JP C-CARD ACCT 04-30-2025 04-30-2025 25.46 0000013831 P INTEREST-PRE-TRIAL DIVERSION 04-30-2025 04-30-2025 263.28 0000013735 P INTEREST-TAX COLLECTOR 04-08-2025 04-08-2025 81.47 0000013833 P INTEREST-TEXPOOL MMA 04-30-2025 04-30-2025 33,893.58 INTEREST REVENUE $37,867.49 - 4 a - - e - 4 - - as TAX COLLEKTOR REVENUE 0000013733 P JONNYE SPECK-TAX COLLECT (REGTIT) 04-08-2025 04-08-2025 6,850.81 0000013734 JONNYE SPECK-TAX COLLECT (REGTIT) 04-08-2025 04-08-2025 75.00 0000013750 e JONNYE SPECK-TAX COLLECT (REGTIT) 04-15-2025 04-15-2025 5,914.00 0000013751 JONNYE SPECK-TAX COLLECT (REGTIT) 04-15-2025 04-15-2025 75.00 0000013777 JONNYE SPECK-TAX COLLECT (REGTIT) 04-17-2025 04-17-2025 3,913.71 0000013778 JONNYE SPECK-TAX COLLECT (REGTIT) 04-17-2025 04-17-2025 50.00 0000013810 e JONNYE SPECK-TAX COLLECT (REGTIT) 04-28-2025 04-28-2025 4,332.28 0000013811 e JONNYE SPECK-TAX COLLECT (REGTIT) 04-28-2025 04-28-2025 60.00 0000013749 P JONNYE SPECK-TAX COLLECT (TX COMPTR SALES TAX) 04-15-2025 04-15-2025 5852.21 TAX COLLE OR RE E ENUE $27,123.01 - - - & - COUNTY CLERK REVENUE 0000013711 P PAT T. -COUNTY CLERK 04-03-2025 04-03-2025 169.00 0000013713 P PAT T.-COUNTY CLERK 04-03-2025 04-03-2025 485.00 0000013726 P. PAT T.-COUNTY CLERK 04-04-2025 04-04-2025 212.00 0000013729 P PAT T.-COUNTY CLERK 04-08-2025 04-08-2025 58.00 0000013739 PAT T.-COUNTY CLERK 04-09-2025 04-09-2025 1,5 556.00 0000013741 P PAT T.-COUNTY CLERK 04-09-2025 04-09-2025 325.00 0000013743 P PAT T.-COUNTY CLERK 04-10-2025 04-10-2025 193.00 0000013747 P PAT T.-COUNTY CLERK 04-11-2025 04-11-2025 403.00 0000013762 P PAT T.-COUNTY CLERK 04-15-2025 04-15-2025 435.00 0000013764 P PAT T.-COUNTY CLERK 04-15-2025 04-15-2025 1,137.00 0000013767 P PAT T.-COUNTY CLERK 04-16-2025 04-16-2025 189.00 0000013776 P PAT T.-COUNTY CLERK 04-17-2025 04-17-2025 273.00 0000013779 P PAT T.-COUNTY CLERK 04-21-2025 04-21-2025 80.00 0000013787 P PAT T.-COUNTY CLERK 04-22-2025 04-22-2025 688.50 0000013790 P PAT T.-COUNTY CLERK 04-23-2025 04-23-2025 62.00 0000013797 P PAT T.-COUNTY CLERK 04-25-2025 04-25-2025 216.00 0000013799 P PAT T.-COUNTY CLERK 04-25-2025 04-25-2025 171.00 0000013806 P PAT T.-COUNTY CLERK 04-28-2025 04-28-2025 523.00 0000013824 P PAT T.-COUNTY CLERK 04-30-2025 04-30-2025 899.25 0000013710 P PAT T.-COUNTY CLERK / EFILE & CC 04-03-2025 04-03-2025 132.00 0000013712 P PAT T.-COUNTY CLERK / EFILE & CC 04-03-2025 04-03-2025 62.00 0000013714 P PAT T.-COUNTY CLERK / EFILE & CC 04-03-2025 04-03-2025 23.00 0000013725 P PAT T.-COUNTY CLERK / EFILE & CC 04-04-2025 04-04-2025 38.00 0000013728 P PAT T.-COUNTY CLERK / EFILE & CC 04-08-2025 04-08-2025 23.00 0000013738 P PAT T.-COUNTY CLERK / EFILE & CC 04-09-2025 04-09-2025 214.00 0000013740 P PAT T.-COUNTY CLERK / EFILE & CC 04-09-2025 04-09-2025 211.00 0000013742 PAT T.-COUNTY CLERK / EFILE & CC 04-10-2025 04-10-2025 12.00 0000013746 P PAT T.-COUNTY CLERK / EFILE & CC 04-11-2025 04-11-2025 37.00 0000013761 P PAT T.-COUNTY CLERK / EFILE & CC 04-15-2025 04-15-2025 65.00 0000013763 PAT T.-COUNTY CLERK / EFILE & CC 04-15-2025 04-15-2025 341.00 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 17 of 18 APRIL 2025 Deposit Receipt Report Status Key: P=Posted E=Empty U=Unposted RECEIPT s RECEIVED FROM RECEIVED POSTED AMOUNT ER - 1 0000013775 PAT T.-COUNTY CLERK / EFILE & CC 04-17-2025 04-17-2025 762.00 0000013786 P PAT T.-COUNTY CLERK / EFILE & CC 04-22-2025 04-22-2025 125.00 0000013796 e PAT T.-COUNTY CLERK / EFILE & CC 04-25-2025 04-25-2025 207.00 0000013798 P PAT T.-COUNTY CLERK / EFILE & CC 04-25-2025 04-25-2025 236.00 0000013805 PAT T.-COUNTY CLERK / EFILE & CC 04-28-2025 04-28-2025 468.00 0000013821 P PAT T.-COUNTY CLERK / EFILE & CC 04-30-2025 04-30-2025 4.00 0000013822 PAT T.-COUNTY CLERK / EFILE & CC 04-30-2025 04-30-2025 2.00 0000013823 PAT T.-COUNTY CLERK / EFILE & CC 04-30-2025 04-30-2025 238.00 COUNTY CLERK REVENUE $11,274.75 e - L - - 5 - S * SHERIFF REVENUE 0000013814 - SHERIFF-DICK: ON (LEXIS NEXIS) 04-29-2025 04-29-2025 5.00 0000013718 SHERIFP-DICKSON (TX COMP OF PUBLIC ACCOUNTS-LEOSE GRANT) 04-03-2025 04-03-2025 889.85 0000013719 SHERIFF-DICKSON (TX COMP OF PUBLIC ACCOUNTS-LEOSE GRANT) 04-03-2025 04-03-2025 1,086.31 0000013783 HERIFF-DICKSON (Serve Papers) 04-21-2025 04-21-2025 100.00 SHERIFF REVENUE $2,081.16 - - - - - a SR CITIZENS REVENUE 0000013819 P SR CITIZENS-HEALTK, & HUMAN SERVICES 04-30-2025 04-30-2025 6,524.60 SR CITIZENS REVENUE $6,524.60 a F - - - - a 2 - - - - - - - - - - OTHER REVENUE 0000013766 P JURY CASH-(Returned to bank unused cash for Jurors) 04-16-2025 04-16-2025 420.00 0000013720 P TX COMPTROLLER- (GROSS WEIGHT G AXLE) 04-04-2025 04-04-2025 26,214.48 0000013748 P TEXPOOL FUND to GENERAL FUND (Xfez to maintain balance) 04-15-2025 04-15-2025 300,000.00 0000013757 P MONTHLY TRANSFER-CC (CREDIT CARI CUNDS MOVE T GENERZ RAL UA ND) 04-15-2025 04-15-2025 1,913.00 0000013758 P MONTHLY TRANSFER-DC CREDIT CARD. FONDS MOVE 70 GENERAL FUND) 04-15-2025 04-15-2025 1,675.09 0000013759 P MONTHLY TRANSFEI ER-JP (CREDIT CARD FUNDS MOVE TO GENERAL FUND) 04-15-2025 04-15-2025 9,132.07 0000013760 P CALIPER ENERGY CES LLC (ROAD CROSSING PERMIT APP FEE CRI462) 04-15-2025 04-15-2025 3,050.00 0000013753 P TEXAS SSOCI ATI TION OF COUN IES (HEALTH REIM Dist Clerk BOOT CAMP CONFERENCE) 04-15-2025 04-15-2025 741.90 0000013802 P XFER DRUG FORFIETURE. $$ to GENERAL FUND (REIMBURSE X 3) 04-28-2025 04-28-2025 50.84 0000013807 P TEXAS ASSOCIATION OF COUNTIES (TAC) (REIM FOR JUI A TRAVEL & SCHOL) 04-28-2025 04-28-2025 253.00 0000013809 P JOHN DICKSON E FOR S TAX ON A PURCHASE) 04-28-2025 04-28-2025 4.70 0000013803 P ENERGY TRANSFER CRODE MARKETING LLC (0il & Gas Royalty Interest) 04-28-2025 04-28-2025 33.67 0000013818 P VERIZON POSITIVE PAY RETVRNED BACK 70 RANR-VMAUTAORIZSP) 04-29-2025 04-29-2025 450.00 0000013800 P TEXAS ASSOCIATION OF COUNTIES (TAC) DAMAGES Reim SHERIFF for 2023 PICKUP) 04-25-2025 04-25-2025 5,611.63 0000013736 e TX STATE COMPTROLLER (OPIOID GRANT TX TREASORY) 04-08-2025 04-08-2025 1,644.16 OTHER REVENUE $351,194.54 - REPORT TOTAL $492,288.65 TREASURER"S COMBINED REPORT SUBMITTED TO COURT 05/12/2025 18 of 18 FISHER COUNTY BUDGET AMENDMENT TO:Pct#1 AMEND BUDGET 11-611-305 SUPPLIES 4000.00 11-611-320 REPAIRS 15,000.00 11-611-380 UTILITIES 4000.00 Reason: Not enough budgeted for utilities. More repairs than normal. Spent more in Supplies than normal. After consideration of the above-stated request, the Court hereby approves said request and orders the same to be filed with the Fisher County Clerk's Office. Boeslant DEPARTMENT HEAD COUNTY JUDGE / Boby hlaus 9 COMMISSIONER PCT #1. COUNTY AUIT TOR luat od COMMISSIONER PCT#2 COMMISSONER PCT#3 by COMMISSIONER PCT#4 / V - Approved this day of 04 2025 Bmas Gnip Attekt: Clerk V. OMMISSIO County 6 UNTY TEL FISHER COUNTY, TEXAS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT YEAR ENDED SEPTEMBER 30, 2024 Roberts & McGee CPA FISHER COUNTY, TEXAS TABLE OF CONTENTS Page Independent Auditor's Report. 1 Management' S Discussion and Analysis 4 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position. 10 Statement of Activities 11 Fund Financial Statements: Balance Sheet - Governmental Funds. 12 Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position 14 Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds. 15 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds to the Statement of Activities 17 Statement of] Fiduciary Net Position.. 18 Statement of Changes in Fiduciary Net Position. 19 Notes to Financial Statements. 20 Required Supplementary Information: Schedule of] Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - General Fund. 41 Schedule ofl Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Road and Bridge Fund. 42 Schedule ofl Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - ARPA Grant Fund 43 Schedule of Pension Contributions. 44 Notes to Schedule of Pension Contributions. 45 Schedule of Changes in Net Pension Liability and Related Ratios 46 Schedule of Changes in OPEB Liability and Related Ratios 47 Other Supplementary Information: Combining Balance Sheet Nonmajor Governmental Funds. 48 Combining Statement of Revenues, Expenditures and Changes in Fund Balance Nonmajor Governmental Funds 58 ROBERTS & MCGEE, CPA 104 Pine Street, Suite 408 Abilene, Texas 79601 (325) 701-9502 Stacey McGee, CPA Cara Hilbrich, CPA laceymege@miepanet car.hilbnich@m.cpanet INDEPENDENT AUDITOR'S REPORT To the Honorable County Judge and Members ofthe Commissioners Court of Fisher County, Texas: Opinions We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Fisher County, Texas (the County) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the County's basic financial statements as listed in the table of contents. In our 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 the County as of September 30, 2024, and the respective changes in the 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. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit ofthe Financial Statements section of our report. We are required to be independent of the County, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statement 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 the financial statement that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the County's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. -1- Auditor's Responsibilities for the. Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is al high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for the one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence thej judgement made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, we: Exercise professional judgement and maintain professional skepticism throughout the audit. Identify and assess the risk of material misstatement ofthe financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding ofinternal 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 the County's internal control, Accordingly, no such opinion is expressed. 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 our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County's ability to continue as a going concern for a reasonable period oftime. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing ofthe audit, significant audit findings, and certain internal control-related matters that we identified during our audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's S discussion and analysis, budgetary comparison information and pension and OPEB information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental. Accounting Standards Board, who considers itto be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's S responses to ouri inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. -2- Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The combining schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of 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 our opinion, the combining schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Poheda 4 Mes, CPA Roberts & McGee, CPA Abilene, Texas April 14, 2025 -3- FISHER COUNTY, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2024 As management of Fisher County, we offer readers of Fisher County's financial statements this narrative overview and analysis ofthe financial activities of Fisher County for the fiscal year ended September 30, 2024. Financial Highlights Goyernment-Wide Financial Statements The assets of Fisher County exceeded its liabilities at the close of the most recent fiscal year by $11,668,523 (net position). Ofthis amount, $7,247,456 (unrestricted net position) may be used to meet the government's ongoing obligations to citizens and creditors. $1,032,022 of the County's equity is restricted for debt service and special revenue funds, and $3,389,045 is invested in capital assets, net of related debt. The County's total debt and leases outstanding at September 30, 2024 is $4,224,067. The total net position (equity) ofthe County increased by $1,900,936 during the 2024 fiscal year. Fund Financial Statements As of the close of the current fiscal year, Fisher County's governmental funds reported combined ending fund balances of$7,493,195. Approximately 77% ofthei total fund balance amount, $5,778,140, is unassigned and available for spending at the government's discretion. The fund balance in the general fund reflects an increase of$1,336,475 from the prior year. At the end oft the current fiscal year, restricted fund balance for debt service and special revenue funds was $1,032,022 which is a decrease of $38,204 from the prior year. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to Fisher County's basic financial statements. Fisher County's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary. information in addition to the basic financial statements. Govermment-Pide Financial Statements The statement of net position presents information on all ofFisher County's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of] Fisher County is improving or deteriorating. The statement of activities presents information showing how the government' S net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes). The government-wide financial statements reflect functions of Fisher County that are principally supported by taxes and intergovernmental revenues (governmental activities). The governmental activities of Fisher County include general administration, judicial, legal, financial administration, public facilities, public safety, health and welfare, conservation, other supported services, and road and bridge. The government-wide financial statements can be found on pages 10-11 of this report. FISHER COUNTY, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2024 Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Fisher County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All funds of] Fisher County can be divided into two categories: governmental funds and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the. government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows ofs spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government': S near-term financing requirements. Because the focus on governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing sO, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditure, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Fisher County has three governmental fund types which are the general fund, special revenue funds and debt service funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, the road and bridge fund, ARPA fund, and the debt service fund, which are identified as major funds. Data from the other non-major governmental funds are combined into the aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form ofc combining statements elsewhere in this report. The governmental fund financial statements can be found on pages 12-17 of this report. Fisher County adopts an annual budget for its general fund, road and bridge fund, debt service fund, and various other special revenue funds. A budgetary comparison statement has been provided for the general fund, the road and bridge fund, and the ARPA fund on pages 41-43 of this report. Fiduciary. funds. Fiduciary funds are used to account for assets held by the County in a trustee capacity or as an agent for other governmental units. The County's fiduciary funds are all reported as Agency Funds. Agency funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the County's basic programs. The statements related to these fiduciary funds can be found on pages 18-19 of this report. Notes to the financial statements. The notes provide additional information that is essential to a full understanding oft the data provided in the government-wide and fund financial statements. The notes to the: financial statements can be found on pages 20-40 of this report. Other information. The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplementary information. Combining statements can be found on pages 48-67 of this report. -5- FISHER COUNTY, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2024 GOVERMMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a uiseful indicator of a government's financial position. In the case ofthe Fisher County, assets exceeded liabilities by $11,668,523 at the close ofthe most recent fiscal year. Fisher County's net position reflects its investment in capital assets (e.g., land, buildings, machinery and equipment, and infrastructure), less related outstanding debt and accrued interest used to acquire those assets of $3,389,046. Fisher County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although Fisher County'si investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. Fisher County's Net Position Current assets $ 7,867,100 $ 6,700,816 Capital assets and noncurrent assets 8,389,963 8,250,098 Deferred outflows of resources 722,004 911,710 Total Assets and Deferred outflows of resources 16,979,067 15,862,624 Current liabilities 591,056 562,534 Long-term liabilities 3,943,715 4,436,529 Deferred inflows of resources 775,773 1,095,974 Total Liabilities and deferred inflows of resources 5,310,544 6,095,037 Net investment in capital assets 3,389,045 3,162,520 Restricted 1,032,022 1,070,226 Unrestricted 7,247,456 5,534,841 Total net position $ 11,668,523 $ 9,767,587 The government' S net position increased by $1,900,936 during the current fiscal year. 6- FISHER COUNTY, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2024 Fisher County's Changes in Net Position Governmental Activities Restated Revenues: 2024 2023 Program Revenues: Charges for Services $ 515,734 $ 650,502 Operating Grants and Contributions 115,023 209,699 Capital Grants and Contributions 210,661 215,205 General Revenues Property and Other Taxes 5,359,334 5,284,316 Investment Income 436,417 114,241 Gain (loss) on disposal of assets 1,800 88,440 Miscellaneous Income 179,852 169,676 Total Revenues 6,818,821 6,732,079 Expenses General administration 662,874 572,294 Judicial 612,599 648,980 Legal 228,408 215,877 Financial administration 354,472 394,749 Public facilities 36,567 35,014 Public safety 1,316,772 1,500,867 Health and welfare 156,121 150,767 Economic opportunity 46,768 38,735 Other supported services 100,622 110,861 Highway & street 1,276,255 1,345,270 Interest on long-term debt 126,427 137,605 Total expenditures 4,917,885 5,151,019 Increase in Net Position 1,900,936 1,581,060 Net Position - Beginning of Year, restated 9,767,587 8,186,527 Net Position End of Year $ 11,668,523 $ 9,767,587 FINANCIAL. ANALYSIS OF THE GOVERNMENTS FUNDS As noted earlier, Fisher County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds. The focus of Fisher County's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing Fisher County's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government' s net resources available for spending at the end ofthe fiscal year. -7- FISHER COUNTY, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2024 As ofthe end ofthe current fiscal year, Fisher County's governmental funds reported combined ending fund balances of7,493,195. Approximately 77 percent of this total amount, $5,778,140, constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of fund balance is assigned, committed or restricted for capital improvements, special revenue and debt service purposes to indicate that it is not available for new spending because it has already been committed. The general fund is the chief operating fund of the County. $6,479,387 of the general fund's fund balance is unassigned. The unassigned fund balance represents 207% of the total general fund expenditures, or approximately 25 months of operating equity. Fund Budgetary Highlights The original budget for the General Fund reflected a budgeted surplus of $399,746. Budget amendments were approved by the Commissioners and the adjusted budget reflected a budgeted surplus of $387,746. The actual expenditures were $680,935 less than the final budgeted amounts, and actual revenues were $480,385 more than budgeted. This resulted in a favorable budget variance of$1,161,320 before other financing sources and uses. CAPITAL ASSET AND DEBT. ADMINISTRATIOM Capital Assets. Fisher County's s investment in capital assets for its governmental activities as of September 30, 2024, amounts to $7,626,766 (net of accumulated depreciation and amortization). This investment in capital assets includes land, buildings and improvements, vehicles, machinery and equipment, and infrastructure. Fisher County's Capital Assets (net of depreciation) Governmental Activities Restated 2024 2023 Land $ 79,868 $ 79,868 Buildings and improvements 5,967,372 6,059,981 Machinery and equipment 1,115,921 1,255,944 Infrastructure 439,861 465,317 Intangible Right of Use Asset 23,744 50,974 $ 7,626,766 $ 7,912,084 Current year additions to capital outlays amounted to $220,309, and $18,579 of capital assets were disposed of. Depreciation and amortization expense was $505,628 for the year ended September 30, 2024. -8- FISHER COUNTY, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2024 Debt Administration The County has long term debt in the form of general obligation bonds, notes payable, and right of use liabilities (leases) within the governmental activities. As of September 30, 2024, the County had outstanding long-term debt balances as follows: Governmental Activities: General obligation bonds $ 4,005,000 Premium on general obligation bonds 63,293 Notes payable 127,820 Lease liabilities 9,924 Subscription-based IT arrangement liabilities 18,030 ECONOMIC FACTORS AND NEXT YEAR'S. BUDGETSAND RATES The county adopted a 2024 property tax rate effective for its 2025 fiscal year of0.497533 per $100 property valuation. This is compared to the 2023 property tax rate of0.470794 per $100 property valuation. The County's 2025 fiscal year general fund budget proposed budgeted revenue of $4,327,492 and budgeted expenses of $3,253,558. Budgeted revenues are $134,333 higher than the fiscal year 2023 adjusted budget, and the budgeted expense are $405,744 less than the adjusted budgeted expenses for fiscal year 2024. Requests for Information This financial report is designed to provide a general overview of Fisher County's finances for those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Fisher County Auditor, PO Box 126 Roby, Texas 79543; (325) 776-3255. -9- FISHER COUNTY, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2024 Primary Government Governmental ASSETS: Activities Current: Cash and cash equivalents $ 897,367 Investments 6,787,112 Property tax receivable, net 160,705 Accounts receivable, net 21,916 Total current assets 7,867,100 Non-current assets: Capital assets, net of accumulated depreciation 7,626,766 Net pension asset 763,197 Total noncurrent assets 8,389,963 TOTAL ASSETS 16,257,063 DEFERRED OUTFLOWS OF RESOURCES: Deferred outflows - pension and OPEB 722,004 TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 16,979,067 LIABILITIES: Current liabilities: Accounts payable 90,558 Due to state 8,755 Accrued interest payable 13,654 Long-term debt - due in less than one year 478,089 Long-term liabilities: Long-term debt - due in more than one year 3,745,978 OPEB Liability 197,737 TOTAL LIABILITIES 4,534,771 DEFERRED INFLOWS OF RESOURCES: Unearned grant revenue 113,887 Deferred inflows pension and OPEB 661,886 TOTAL DEFERRED INFLOWS OF RESOURCES 775,773 NET POSITION: Net investment in capital assets 3,389,045 Restricted for debt service 323,774 Restricted for special revenue and capital improvements 708,248 Unrestricted 7,247,456 TOTAL NET POSITION $ 11,668,523 The accompanying notes are an integral part of these financial statements. -10- FISHER COUNTY, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2024 Primary Program Revenues Government Operating Capital Charges for Grants and Grants and Governmental Function/Program Expenses Services Contributions Contributions Activities Primary Government: Governmental activities: General administration $ 662,874 $ 8,910 $ $ 210,661 $ (443,303) Judicial 612,599 192,565 50,866 (369,168) Legal 228,408 (228,408) Financial administration 354,472 9,323 (345,149) Public facilities 36,567 3,822 (32,745) Public safety 1,316,772 34,559 3,373 (1,278,840) Health and welfare 156,121 41,266 (114,855) Economic opportunity 46,768 (46,768) Other supported services 100,622 (100,622) Road and bridge 1,276,255 266,555 19,518 (990,182) Interest on long-term debt 126,427 (126,427) Total governmental activities 4,917,885 515,734 115,023 210,661 (4,076,467) Total primary government $ 4,917,885 $ 515,734 $ 115,023 $ 210,661 (4,076,467) General revenues: Property taxes 5,359,334 Investment income 436,417 Gain on sale of assets 1,800 Miscellaneous income 179,852 Total general revenues 5,977,403 Change in net position 1,900,936 Net position - beginning of year, restated 9,767,587 Net position - end of year $ 11,668,523 The accompanying notes are an integral part of these financial statements. -11- FISHER COUNTY, TEXAS BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 General Road and Debt Service Fund Bridge Fund Fund ASSETS Cash and cash investments $ (278,357) $ 696,138 $ 323,774 Investments 6,787,112 Property tax receivable, net 121,422 11,538 27,745 Accounts receivable, net 21,916 TOTAL ASSETS $ 6,652,093 $ 707,676 $ 351,519 LIABILITIES Accounts payable and accrued expenses $ 51,284 $ 13,260 $ Due to other funds Due to others TOTAL LIABILITIES 51,284 13,260 DEFERRED INFLOWS OF RESOURCES Unearned grant revenue Deferred revenue - property taxes 121,422 11,538 27,745 TOTAL DEFERRED INFLOWS 121,422 11,538 27,745 FUND BLANCE Committed fund balance Assigned fund balance Restricted for debt service 323,774 Restricted for special revenue and capital improvements 682,878 Unassigned 6,479,387 TOTAL FUND BALANCE 6,479,387 682,878 323,774 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE $ 6,652,093 $ 707,676 $ 351,519 The accompanying notes are an integral part of these financial statements. -12- FISHER COUNTY, TEXAS BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 ARPA Nonmajor Total Grant Governmental Governmental Fund Funds Funds ASSETS Cash and cash investments $ 113,887 $ 41,925 $ 897,367 Investments 6,787,112 Property tax receivable, net 160,705 Accounts receivable, net 21,916 TOTAL ASSETS $ 113.887 $ 41,925 $ 7,867,100 LIABILITIES Accounts payable and accrued expenses $ $ 26,014 $ 90,558 Due to other funds Due to others 8,755 8,755 TOTAL LIABILITIES 34,769 99,313 DEFERRED INFLOWS OF RESOURCES Unearned grant revenue 113,887 113,887 Deferred revenue - property taxes 160,705 TOTAL DEFERRED INFLOWS 113,887 274,592 FUND BLANCE Committed fund balance 611,968 611,968 Assigned fund balance 71,065 71,065 Restricted for debt service 323,774 Restricted for specialrevenue and capital improvements 25,370 708,248 Unassigned (701,247) 5,778,140 TOTAL FUND BALANCE 7,156 7,493,195 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE $ 113,887 $ 41,925 $ 7,867,100 The accompanying notes are an integral part oft these financial statements. -13- FISHER COUNTY, TEXAS RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENTS OF NET POSITION SEPTEMBER 30, 2024 Total Fund Balances - Governmental Funds $ 7,493,195 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources, and, therefore, are not reported in the governmental funds balance sheet. The net effect is an increase in net position. 7,626,766 Other long-term assets are not available to pay for current-period expenditures and are, therefore, deferred in the governmental funds. Deferred revenue is recognized in the government-wide financial statements. This results is an increase in net position. 160,705 Long-term liabilities are not due and payable in the current period and are, therefore, not reported ini the governmental funds. The net effect is a decrease in net position. (4,237,721) Included on the government-wide financial statements is the recognition of the County's proportionate share of the OPEB liabilities of $197,737 and a deferred outflow of resources of $22,124 and deferred inflows of resources of $42,325. The net effect is a decrease to net position. (217,938) Included on the government-wide financial statements is the recognition of the County's proportionate share of the net pension asset of $763,197, a deferred outflow of resources of $699,880, and a deferred inflow of resources of $619,561. The net effect is to increase net position. 843,516 Net Position of Governmental Activities $ 11,668,523 The accompanying notes are an integral part of these financial statements. -14- FISHER COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 General Road and Debt Service Fund Bridge Fund Fund REVENUES: Property taxes $ 3,956,247 $ 936,543 $ 480,040 Licenses and permits 266,555 Fees and charges for services 142,096 Intergovernmental 67,601 Investment earnings 400,538 23,874 Contribution and Donations Other miscellaneous 107,063 47,521 Total Revenues 4,673,545 1,250,619 503,914 EXPENDITURES: Current: General administration 510,484 Judicial 580,554 Legal 150,719 Financial administration 382,491 Public safety 1,223,658 Public facilities Highway & street 1,142,647 Health and welfare 4,430 Economic opportunity 46,768 Other supported services 123,458 Debt service 33,417 136,075 463,569 Capital outlay 68,500 56,011 Total Expenditures 3,124,479 1,334,733 463,569 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,549,066 (84,114) 40,345 OTHER FINANCING SOURCES (USES): Proceeds from financing agreements 3,101 Proceeds from sale of property 1,800 Transfers in 175 Transfer out Total Other Financing Sources (Uses) 3,101 1,975 CHANGE IN FUND BALANCE 1,552,167 (82,139) 40,345 FUND BALANCE - BEGINNINGOF YEAR 4,927,220 765,017 283,429 FUND BALANCE - END OF YEAR $ 6,479.387 $ 682,878 $ 323,774 The accompanying notes are an integral part of these financial statements. -15- FISHER COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Nonmajor Total ARPA Governmental Governmental Grant Fund Funds Funds REVENUES: Property taxes $ $ $ 5,372,830 Licenses and permits 43,432 309,987 Fees and charges for services 63,652 205,748 Intergovernmental 193,926 64,156 325,683 Investment earnings 12,005 436,417 Contribution and Donations 7,596 7,596 Other miscellaneous 14,571 169,155 Total Revenues 193,926 205,412 6,827,416 EXPENDITURES: Current: General administration 101,229 611,713 Judicial 74,021 654,575 Legal 96,058 246,777 Financial administration 382,491 Public safety 3,270 1,226,928 Public facilities 602 602 Highway & street 53,493 1,196,140 Health and welfare 151,691 156,121 Economic opportunity 46,768 Other supported services 123,458 Debt service 633,061 Capital outlay 92,697 217,208 Total Expenditures 193,926 379,135 5,495,842 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (173,723) 1,331,574 OTHER FINANCING SOURCES (USES): Proceeds from financing agreements 3,101 Proceeds from sale of property 1,800 Transfers in 41,184 41,359 Transfer out (41,359) (41,359) Total Other Financing Sources (Uses) (175) 4,901 CHANGE IN FUND BALANCE (173,898) 1,336,475 FUND BALANCE - BEGINNING OF YEAR 181,054 6,156,720 FUND BALANCE END OF YEAR $ $ 7,156 $ 7,493,195 The accompanying notes are an integral part of these financial statements. -16- FISHER 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 SEPTEMBER 30, 2024 Net Change in Fund Balances - Governmental Funds $ 1,336,475 Amounts reported for governmental activities in the statement of net position are different because: Current year capital outlays are expenditures in the fund financial statements, but they are shown as increases in capital assets in the government-wide financial statements. The net effect ofi including capital outlays net of disposals is to increase net position. 220,309 Depreciation and amortization expense is not reflected in the governmental funds, but is recorded in the government-wide financial statements as an expense and an increase to accumulated depreciation and amortization. The net effect of current year depreciation and amortization expense is to decrease net position. (505,628) Revenue from property taxes and court fines are recognized in the fund financial statements on the modified accrual basis, but are recognized on the accrual basis in the government-wide financial statements. The net effect is to increase net position. (13,496) The issuance of long-term debt provides current financial resources to governmental funds, while repayment of the principal of long-term debt consumes the current financial resources of governmental funds. The net effect of recognizing current issuance and payments on long-term debt in the government-wide financial statements if a net increase to net position. 511,841 The County's share of the unrecognized deferred inflows and outflows for the pension liability and the OPEB liability as of the measurement date must be amortized and the County's proportionate share of the pension expense and postemployment benefits must be recognized. The net effect is an decrease in net position 351,435 Change in Net Position of Governmental Activities $ 1,900,936 The accompanying notes are an integral part oft these financial statements. -17- FISHER COUNTY, TEXAS STATEMENT OF FIDUCIARY NET POSITION SEPTEMBER 30, 2024 Custodial Agency ASSETS Funds Cash and cash investments $ 567,398 TOTAL ASSETS $ 567,398 LIABILITIES Due to others $ TOTAL LIABILITIES NET POSITION Restricted for individuals, organizations and other governments 567,398 TOTAL NET POSITION $ 567,398 The accompanying notes are an integral part oft these financial statements. -18- FISHER COUNTY, TEXAS STATEMENT OF CHANGES IN FICUCIARY NET POSITION FOR THE YEAR ENDED SEPTEMBER 30, 2024 Custodial Agency Funds ADDITIONS: Tax and fee collections for other governments 5 629,189 Interest Income 2,242 Total additions 631,431 DEDUCTIONS: Payments oftax and fees to others 405,136 Other deductions 134 Total deductions 405,270 Change in net position 226,161 Net position beginning 341,237 Net position - ending $ 567,398 The accompanying notes are an integral part of these financial statements. -19- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT: ACCOUNTING POLICIES Reporting Entity Fisher County, Texas (the County) is a public corporation and political subdivision organized and existing under the Constitution and laws of the State of Texas. It was established in 1886. The County comprises a land area of 901 square miles in West Texas. The County is governed by an elected Commissioners Court composed ofthe County Judge and four County Commissioners. It provides services involving public safety, health and social welfare, culture and recreation, conservation, and the construction, improvement, maintenance, and acquisition of roads, bridges, and rights-of-way, in addition to general administration. The County prepares its basic financial statements in conformity with generally accepted accounting principles of the United States promulgated by the Governmental Accounting Standards Council and other authoritative sources identified in Statement on Auditing Standards No. 69 of the American Institute of Certified Public Accountants; and it complies with the requirements of the appropriate version of the State of Texas uniform accounting requirements and the requirements of contracts and grants of agencies from which it receives funds. The Commissioners Court (the Court) is elected by voters within Fisher County and has the authority to make decisions and significantly influence operations. It also has the primary accountability for fiscal matters. Therefore, the County is a financial reporting entity as defined by the Governmental Accounting Standards Board (GASB) in its Statement No. 14, The Financial Reporting Entity. There are no component units included within the reporting entity. Government-Wide and Fund Financial Statements Govermment-wide, financial statements. The government-wide financial statements (i.e., the statement ofnet position and the statement of activities) report information on all the nonfiduciary activities of the primary government. Generally, the effect ofinterfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by the program's revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Fund financial statements. Separate fund financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. -20- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT. ACCOUNTING POLICIES - continued Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental Funds Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Fort this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as practiced under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims andj judgments, are recorded only when payment is due. Property taxes, fines, interest revenue, and revenue received from various governmental entities associated with the current fiscal period are considered susceptible to accrual and have been recognized as revenues of the current fiscal period. Sales taxes collected and held by the state at year-end on behalf of the County also are recognized as revenue. All other revenue items are considered to be measurable and available only when cash is received by the government. The government reports the following major governmental funds: General Fund - The General Fund is the general operating fund of the County. It is used to account for all financial resources oft the general government, except those required to be accounted for in another fund. Debt Service Fund - The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. Road and Bridge Fund - The Road and Bridge Fund is used to account for the resources for and the payments of expenses related to the repairs and maintenance of the County's roads and bridges. ARPA Grant Fund = the ARPA Grant fund is used to account for grant funds received from the federal government issued as part of the American Rescue Plan Act. Additionally, the government reports the following nonmajor governmental fund types: Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or major capital projects) that are legally restricted to expenditures for specified purposes. -21- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT. ACCOUNTING POLICIES - continued Fiduciary Funds Agency Funds - Agency Funds are used to account for assets held by the County as an agent fori individuals, private organizations, other governments, and/or other funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement or results of operations. Formal budgetary accounting is not required for fiduciary funds. Since these assets are being held for the benefit of a third party and cannot be used to address activities or obligations of the government, these funds are not incorporated in the government-wide statements. Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in the government-wide financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option off following subsequent private-sector, guidance fori their business-type activities and enterprise funds, subject to this same limitation. The government has elected not to follow subsequent private-sector guidance. Generally, the effect of interfund activity has been eliminated from the government-wide financial statements. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided; 2) operating grants and contributions; and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues. Likewise, general revenues include all taxes. In the fund financial statements, governmental special revenue, capital improvements, and debt service funds report restrictions off fund balances for amounts that are not available for appropriation or are legally restricted by outside parties for use for specific purposes. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenditures during the reported period. Actual results could differ from those estimates. Budget Policies The County follows these procedures in establishing budgetary data reflected in the financial statements: Public hearings are conducted at the Fisher County Courthouse to obtain taxpayer comments. Prior to October 1, the budget is legally enacted through adoption of an order by the Commissioners' Court. Budgets are adopted for the general fund, debt service fund, and most special revenue funds. All budget amendments are approved by the Commissioners' Court. The budgeted amounts presented in these statements are as originally adopted and as amended by the Commissioners' Court during the year ended September 30, 2024. All appropriations lapse at year end. -22- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT. ACCOUNTING POLICIES - continued Assets, Liabilities, and Net position or Equity Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion ofinterfund loans) or "advances to/from other funds": (i.e., the non-current portion of interfund loans). Property taxes are levied on October 1 in conformity with Subtitle E, Texas Property Code. Taxes are due on receipt ofthe tax bill and are delinquent ifnot paid before February 1. Property taxes attach as an enforceable lien as of January 1 to secure the payment of all taxes, penalties, and interest ultimately imposed. The Fisher Central Appraisal District assesses the property taxes for the County and the Fisher County Tax Assessor Collector collects the property taxes for the County. The County is permitted by the Municipal Finance Law of the State to levy taxes up to $1.20 per $100 of appraised valuation for general serviçes, permanent improvements, Iateral road, and jury fund purposes other than the payment of principal established by the Attorney General of the State of Texas. The tax rate for the year ended September 30, 2024 was $0.470797 per $100 valuation. AIl receivables are shown net of an allowance for uncollectible accounts. Capital Assets Capital assets, which include property, plant, and equipment, are reported in the governmental activities column in the government-wide financial statements. The County's policy is to capitalize assets costing $5,000 or more and having an estimated life of two years or more. All capital assets are valued at their historical cost or estimated historical cost if actual historical cost is not available. Donated assets are valued at their fair market value on the date donated. Repairs and maintenance are recorded as expenses. Renewals and betterments that materially extend the useful lives of the capital assets are capitalized. Depreciable capital assets are depreciated using the straight-line method over the asset's estimated useful life as follows: Buildings 40 years Building Improvements 30 years Infrastructure 40 years Machinery and equipment 5-10 years Vehicles 5-10 years Deferred Outflows/Inflows of Resources Government-Wide Financial Statements In addition to assets, the statement of net position reports a separate section for deferred outflows ofresources. Deferred outflows of resources represent a consumption of net position that applies to a future period(s) and SO will not be recognized as an outflow of resources expense/expenditure) until then. The County has deferred outflows of resources for the differençes between projected and actual earnings for its pension plan and contributions made to the pension plan after the measurement date, but before the end of the fiscal year. -23- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT: ACCOUNTING POLICIES - continued In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to a future period(s) and SO will not be recognized as an inflow of resources (revenue) until that time. The County has deferred inflows of resources for the differences in actual and project earnings and changes in assumptions related to the valuation ofthe net pension liability. Fund Financial Statements In addition to liabilities, the governmental funds balance sheet reports a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of fund balance that applies to a future period and SO will not be recognized as an inflow of resources (revenue) until that time. Deferred inflows of resources are reported in the governmental funds as unavailable revenues from tax revenue in the amount of $160,705 and unearned grant revenue of$113,887. Long-Term Debt In the government-wide financial statements, long-term debt is reported as a liability in the governmental activities. The long-term debt ofthe County includes notes payable, general obligation bonds, long-term lease liabilities, and subscription-Dased IT arrangement liabilities. Compensated Absences The County maintains a vacation and personal time off policy for its full-time staff. The policy provides that full-time employees earn 10 days of vacation per year. Vacation benefits are lost at the end of the year ifnot taken; thus, no accumulation is allowed under the plan. Employees also earn personal time off of 12 days per year, accumulated up to a maximum of 60 days. No unused personal time off benefits are paid upon termination of employment for any reason. As such, no liability is maintained for accumulated vacation or personal time off benefits. Fund Balance Classification The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the County is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows: Nonspendable - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. The County had no fund balances classified as nonspendable at September 30, 2024. Restricted - This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws and regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Federal or state funds are restricted for use only for a specific use. The County's fund balance included $682,878 restricted for road and bridge repairs, $25,370 for special revenue projects, and $323,774 for future debt service requirements. -24- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued Committed - This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the Court. These amounts cannot be used for any other purpose unless the Court removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements. The County had committed funds of$611,968 at year end. Assigned - This classification includes amounts that are constrained by the Court's intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Court or through the Commissioners delegating this responsibility to management through the budgetary process. The County had $71,065 of funds classified as assigned at year end. Unassigned - This classification includes the residual fund balance for the General Fund. The unassigned classification also includes negative residual fund balance of any other governmental fund that cannot be eliminated by offsetting of Assigned fund balance amounts. The County would typically use restricted fund balances first, followed by committed resources, and then assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds. Fair Value Measurements GASB Statement No. 72, Fair Value Measurements and Application, defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Fair value accounting requires characterization ofthe inputs used to measure fair value into three-level fair hierarchy as follows: Level 1 inputs are based on unadjusted quoted market prices for identical assets or liabilities in an active market the entity has the ability to access. All investments held by the County at year-end are Level 1. Level 2i inputs are observable inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from sources independent from the entity. Level 3 inputs are unobservable inputs that reflect the entity's own assumptions about the estimates market participants would use in pricing the asset or liability developed based on the best information available. There are three general valuation techniques that may be used to measure fair value: Market approach - uses prices generated by market transactions involving identical or comparable assets or liabilities. Cost approach uses the amount that currently would be required to replace the service capacity of an asset (replacement cost). Income approach uses valuation techniques to convert future amounts to present amounts based on current market expectations. -25- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 1: SUMMARY OF SIGNIFICANT. ACCOUNTING POLICIES continued Subsequent Events The County has evaluated subsequent events through April 14, 2025, the date the financial statements were available to be issued. NOTE 2: DEPOSITS. AND INVESTMENIS Deposits and Investments Policies and legal and contractual provisions governing deposits: The County's funds are required to be deposited and invested under the terms ofa 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 extent oft the depository bank's dollar amount of Federal Deposit Insurance Corporation (FDIC). Statutes authorize the County to invest in 1) obligations of the U.S. Treasury or the State of Texas, 2) certificates of deposit, 3) certain municipal securities, 4) money market savings accounts, 5) repurchase agreements, 6) bankers acceptances, 7) mutual funds, 8) investment pools, 9) guaranteed investment contracts, and 10) common trust funds. The County is required by Governmental Code Chapter 2256, Public Funds Investment Act (PFIA), to adopt, implement, and publicize an investment policy. That policy must address the following areas: 1) safety or principal and liquidity, 2) portfolio diversification, 3) allowable investments, 4) acceptable risk levels, 5) expected rates of return, 6) maximum allowable stated maturity of portfolio investments, 7) maximum average dollar weighted maturity allowed based on the stated maturity date for the portfolio, 8) investment staff quality and capabilities, and 9) bid solicitation preferences for certificates of deposit. TexPool is organized in conformity with the Interlocal Cooperation Act, Chapter 791 of the Texas Government Code, and thel Public Funds Investment Act, Chapter 2256 of the Texas Government Code. The Texas Comptroller of Public Accounts is the sole officer, director and shareholder of the Texas Treasury Safekeeping Trust Company, which is authorized to operate TexPool. In addition, the TexPool Advisory Board advises on TexPool's Investment Policy. This Board is composed equally of participants in TexPool and other persons who do not have al business relationship with TexPool who are qualified to advise TexPool. As of September 30, 2024, Fisher County had the following investments: Fair Value Maturity Ouality Rating Tex Pool $ 6,787,112 <60 days - Weighted Avg. AAAm In compliance with the Public Funds Investment Act, the county adopted a deposit and investment policy that addresses the following risks: Interest rate risk: For short term liquidity investment requirements, the County uses money market accounts with its depository bank. -26- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 2: DEPOSITS AND INVESTMENTS - continued Custodial credit risk: Deposits. This is the risk that in the event of bank failure, the county's deposits may not be returned to it. The County was not exposed to custodial credit risk since its deposits at year-end and during the year ended September 30, 2024 were covered by depository insurance or by pledged collateral held by the County's agent bank in the County's name. Custodial credit risk: Investments. This is the risk that, in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possessions of an outside party. Investments are subject to custodial credit risk only ifthey are evidenced by securities that exist in physical or book entry form. Thus, positions in external investment pools are not subject to custodial credit risk because they are not evidenced by securities that exist in physical or book entry form. The County's securities are all in securities backed by the United States of America and are not exposed to custodial credit risk. Other credit risk = This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Tominimize credit risk, TexPool's investment policy allows the portfolio's investment managers to invest only in obligations of the U.S. Governments, its agencies' repurchase agreements, and no-load AAAm money market mutual funds registered with the SEC. As of September 30, 2024, TexPool's investments credit quality rating was AAAm (Standard & Poor's). TexPool manages its exposure to declines in fair values by limiting the weighted average maturity of its investment portfolio to 90 days. TexPool also seeks to maintain a constant dollar objective. The County's general policy is to report nonparticipating interest-earning investment contracts using a cost- based measure. The term "nonparticipating" means that the investment' 's value does not vary with the market interest rate changes. Negotiable certificates of deposit are examples of nonparticipating interest earning investment contracts. Credit Risk: State law and County policy limits investments in local government investment pools to those rated no lower than AAA or an equivalent rating by at least one nationally recognized rating service. Concentration of credit risk: The County's investment policy does not limit investments in any one issuer, except that the investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and financial institutions to reduce risk of loss resulting from overconcentration of assets in a specific class of investments, specific maturity, or specific issuer. -27- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 3: CAPITAL ASSET ACTIVITY A summary of changes in capital assets for the year ended September 30, 2024 follows below: Balance Balance Octoberl, September 30, Governmental Activities 2023 Additions Deletions 2024 Capital assets not being depreciated Land $ 79,868 $ $ $ 79,868 Total capital assets not being depreciated 79,868 79,868 Capital assets being depreciated and amortized Buildings andi improvements 8,384,470 80,858 8,465,328 Machinery and equipment 5,063,218 136,350 (15,250) 5,184,318 Infrustructure 728,407 728,407 Intangible right of use assets 145,180 3,101 (3,329) 144,952 Total capital assets being depreciated and amortized 14,321,275 220,309 (18,579) 14,523,005 Less accumulated depreciation and amortization for: Buildings and improvements (2,324,488) (173,468) (2,497,956) Machinery and equipment (3,807,274) (276,373) 15,250 (4,068,397) Infrustructure (263,090) (25,456) (288,546) Intangible right of use asset (94,206) (30,331) 3,329 (121,208) Total accumulated depreciation and amortization (6,489,058) (505,628) 18,579 (6,976,107) Governmental activities capital assets $ 7,912,085 $ (285,319) $ $ 7,626,766 Depreciation and amortization èxpense was charged to functions/programs of the primary government as follows: Governmental Activities: General government $ 79,421 Judicial 12,800 Public safety 203,238 Public facilities 35,965 Other supporting services 3,660 Road and Bridge 170,544 $ 505,628 -28- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 4: LONG-TERM. DEBT A summary of changes in notes payable for the year ended September 30, 2024 follows below: Balance Balance October 1, September 2023 Additions Deletions 30,2024 Bonds and Notes Payable General Obligation Bonds $ 4,345,000 $ $ (340,000) $ 4,005,000 Premium on Bond Issuance 69,623 (6,330) 63,293 Notes Payable 256,604 (128,784) 127,820 Lease liabilities 25,012 3,101 (18,189) 9,924 SBITA liabilities 31,361 (13,331) 18,030 Total Long-Term Debt $ 4,727,600 $ 3,101 $ (506,634) $ 4,224,067 Current maturities of the outstanding bonds and notes payable at September 30, 2024 are as follows: Bonds and Notes Payable Year Principal Interest Total 2025 $ 459,317 $ 117,998 $ 577,315 2026 378,503 105,310 483,813 2027 370,000 93,869 463,869 2028 380,000 82,619 462,619 2029-2033 2,090,000 217,809 2,307,809 2034 455,000 7,109 462,109 $ 4,132,820 $ 624,714 $ 4,757,534 Bonds and notes payable are comprised of the following: The General Obligation Bonds were issued February 17, 2015 in the amount of $6,745,000. The bonds have an annual interest rate between 2.0% and 3.125%. The bonds are due in semi-annual interest and principal payments with the final payments on February 15, 2034. The balance at year end is $4,005,000. A note payable for the purchase of equipment was entered into on June 4, 2020. The original amount ofthe note payable was $185,300 and called for yearly payments of $39,453. The final payment is due June 4, 2025 and the balance at September 30, 2024 was $38,402. A note payable for the purchase of equipment was entered into on July 29, 2020. The original amount ofthe note payable was $255,300 and called for yearly payments of $54,298. The final payment is due June 29, 2025 and the balance at September 30, 2024 was $52,888. A note payable for the purchase of equipment was entered into on August 13, 2021. The original amount of the note payable was $89,800 and called for yearly payments of$18,998. The final payment is due October 14, 2025 and the balance at September 30, 2024 was $36,530. -29- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 4: LONG-TERM DEBT - continued Long-term lease obligations and subscription-based IT arrangement liabilities are as follows: Monthly Imputed Payment Payment Interest Initial Lease Balance at Description Date Terms Amount Rate Liability 9/30/2024 Long-term Lease Liabilities Konica Minolta Copier (4) 3/01/2020 60 months 1,408 4.50% $ 75,522 $ 6,961 Pitney Bowes Mail Machine 9/18/2024 60 months 58 4.50% 3,101 2,963 9,924 Subscription-based IT Arrangements (SBITA) Local Government Solutions 5/12/2021 60 months 985 4.5% 52,835 18,030 18,030 Total Long-term Lease Liabilities and SBITA $ 27,954 The copiers were all leased for the various offices, beginning on various dates as stated above, each for a term of two to five years with no fixed interest rate. The County can purchase the equipment for the fair market value of the equipment at the lease termination date. The subscriptions with LGS and Life Check System each meet the definition of SBITA. Annual requirements to amortize long-term lease and SBITA obligations and related interest are as follows: Leases and SBITA Year Principal Interest Total 2025 18,772 $ 784 $ 19,556 2026 7,392 200 7,592 2027 626 70 696 2028 654 42 696 2029 510 12 522 27,954 $ 1,108 $ 29,062 NOTE 5: RETIREMENT PLAN Plan Description The County provides retirement, disability, and death benefits for all full-time employees through a nontraditional defined benefit pension plan in the statewide Texas County and District Retirement System (the TCDRS). The Commissioners are responsible for the administration of the statewide agent multi- employer public employee retirement system consisting ofalmost 800 nontraditional defined benefit pension plans. TCDRS in the aggregate issues a comprehensive annual financial report (CAFR) on a calendar year basis. The CAFR is available upon written request from the TCDRS Board of Trustees at P.O. Box 2034, Austin, Texas 78768-2034. -30- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 5: RETIREMENT. PLAN - continued Benefits Provided The plan provisions are adopted by the governing body oft the employer, within the options available in the state statutes governing the TCDRS (TCDRS Act). Members employed by Fisher County can retire at age 60 and above with eight or more years ofservice, with 30 years of service regardless of age, or when the sum oft their age and years of service equals 75 or more. Members are vested after eight years of employment but must leave their accumulated contributions in the plan to receive any employer-financed benefits. Benefit amounts are determined by the sum of the employee's contributions to the plan, with interest, and employer-financed monetary credits. The level ofthese monetary credits is adopted by the County within the actuarial constraints imposed by the TCDRS Act SO that the resulting benefits can be expected to be adequately financed by the employer's commitment to contribute. At retirement, death, or disability, the benefit is calculated by converting the sum ofthe employee's accumulated contributions and the employer- financed monetary credits to a monthly annuity using annuity purchase rates prescribed by the TCDRS Act. There are no automatic post-employment benefit changes, including automatic COLA's. Ad hoc post- employment benefit changes, including ad hoc COLA's, can be granted by the County Commissioners within certain guidelines. Membership The County membership in the TCDRS plan at December 31, 2024 consisted ofthe following: Number of benefit recipients 48 Number of inactive employees entitled to but not yet receiving benefits 139 Number of active employees 64 Contributions The County has elected the annually determined contribution rate (Variable-Rate) plan provisions of the TCDRS Act. The plan is funded by monthly contributions from both employee members and the County based on the covered payroll of employee members. Under the TCDRS Act, the contribution rate of the county is actuarially determined annually. The employee contribution rate and the employer contribution; rate may be changed by the governing body ofthe County within the options available in the TCDRS Act. The rate the County contributed for the months of the accounting years in 2023 and 2024 was 8.23%. The deposit rate payable by the employee members for the calendar years 2023 and 2024 was 7.00% as adopted by the governing body oft the County. The total retirement contributions made by the County were $168,575 for the fiscal year ended September 30, 2024. -31- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 5: RETIREMENT PLAN - continued Actuarial Assumptions The total pension liability at December 31, 2023 actuarial valuation was determined using the following actuarial assumptions: Valuation Timing Actuarially determined contributions rates are calculated on a calendar year basis as of December 31, two years prior to the end of the fiscal year in which the contributions are reported. Actuarial Cost Method Entry Age (level percent of pay) Amortization Method: Straight-line amortization over Expected Working Life Asset Valuation Method Smoothing period, 5: years Recognition method, Non-asymptotic Corridor, None Inflation 2.50% Salary Increases 4.70% average over career including inflation Investment Rate of Return 7.50% Cost ofLiving Adjustments Cost-of living adjustments for Fisher County are not considered to be substantively automatic under GASB 68. Therefore, no provision for future cost-of-living adjustments is included in the GASB calculations. Plus, no provision for future cost-of-living adjustments Is included in the funding valuation. The actuarial assumptions that determined the total pension liability as ofDecember 31, 2023 were based on the results of an actuarial experience study for the period January 1, 2017 to December 31, 2020, except where required to be different by GASB 68. The assumptions and methods are the same as used in the prior valuation. Discount Rate The discount rate used to measure the total pension liability was 7.60%. This discount rate used for the December 31, 2023 calculation was the same rate that was used in prior year calculations. To determine the discount rate to be used, the County uses an alternative method to determine the sufficiency of the fiduciary net position in all future years. This alternative method reflects the funding requirements under our funding policy and the legal requirements under the TCDRS Act: 1) TCDRS has a funding policy where the Unfunded Actuarial Accrued Liability (UAAL) shall be amortized as a level percent of pay over 20 - year closed layered periods. 2) Under the TCRDS Act, the employer is legally required to make the contribution specified in the funding policy 3) The employer's assets are projected to exceed its accrued liabilities in 20 years or less. When this point is reached, the employer is still required to contribute at least the normal cost. 4) Any increased cost due to the adoption of a cost-ol-living adjustment is required to be funded over a period of 15 years, if applicable. -32- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE. 5: RETIREMENT. PLAN - continued Based on the above, the projected fiduciary net position is determined to be sufficient compared to projected benefit payments. Based on the expected level of cash flows and investment returns to the system, the fiduciary net position as a percentage of total pension liability is projected to increase from its current level in future years. Since the projected fiduciary net position is projected to be sufficient to pay projected benefit payments in all future years, the discount rate for purposes of calculating the total pension liability and net pension liability is equal to the long-term assumed rate of return on investments. This long-term assumed rate of return should be net ofi investment expenses, but gross of administrative expenses. Therefore, we. have used a discount rate of'7.60%. This rate reflects the long-term assumed rate ofi return on assets for funding purposes of 7.50%, net of all expenses, decreased by 10% to be net of administrative expenses. The long-term expected rate of return on TCDRS assets is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. The capital market assumptions and information shown below are provided by TCDRS's investment consultant, Cliffwater, LLC. The numbers shown are based on January 2024 information for a 10-year time horizon. Note that the valuation assumptions for long-term expected return is re-assessed at a minimum of every four years and is based on a long-term time horizon. The TCDRS Board of Trustees adopted the current assumption at their March 2021 meeting. The assumption for long-term expected return is reviewed annually for continued compliance with the relevant actuarial standards of practice. The actuary relies on the expertise of Cliffwater in this assessment. -33- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 5: RETIREMENT PLAN - continued Best estimates oft the geometric real rates of return for each major asset class included in the target asset allocation are summarized below: Geometric Real Rate of Return (Expected Target minus Asset Class Benchmark Allocation inflation) US Equities DowJones US Total Stock Market Index 11.50% 4.75% Global Equities MSCI World (net) Index 2.50% 4.75% International Equities - Developed MSCI Work (net) Index, Ex USA 5.00% 4.75% International Equities - Emerging MSCI EM Standard (net) index 6.00% 4.75% Investment Grade Bonds Bloomberg Barclays U.S. Aggregate Bond Index 3.00% 2.35% Strategic Credit FTSE High-Yield Cash-Pay Capped Index 9.00% 3.65% Direct Lending S&P/LSTA Leveraged Loan Index 16.00% 7.25% Distressed Debt Cambridge Associates Distressed Securities Index 4.00% 7.25% REIT Equities 67% FTSE NAREIT Equity REIT's Index + 33% FRSE EPRA/NAREIT Global Rate Estate Index 2.00% 4.10% Master Limited Partnerships Alerian MLP Index 2.00% 5.20% Private Real Estate Cambridge Associates Real Estate Partnerships Index 6.00% 5.70% Private Equity Cambridge Associates Global Private Equity & Venture Capital Index 25.00% 7.75% Hedge Funds Hedge Fund Research, Inc. (HFRI) Fund of Funds Composite Index 6.00% 3.25% Cash Equivalents 90-Day U.S. Treasury 2.00% 0.60% Pension Liabilities. Pension Expense. and Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions At September 30, 2024, the County reported a net pension asset of $763,197 for its proportionate share ofthe TCDRS's net pension liability measured at December 31, 2023. For the year ended September 30, 2024, the County recognized pension income of $188,950. -34- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 5: RETIREMENT PLAN- continued There were no changes of assumptions or other inputs that affected measurement of the total pension liability during the measurement period. Thère were no changes of benefit terms that affected measurement of the total pension liability during the measurement period. Changes in the net pension liability for the County for the measurement year ended December 31, 2023 are as follows: Increases (Decreases) Net Pension Total Pension Fiduciary Net Liability/ Changes in Net Pension Liability Liability (a) Position (b) (Asset) (a)-(b) Balance at December 31, 2022 $ 6,245,503 $ 6,583,518 $ (338,015) Changes for the year: Service Cost 210,728 210,728 Interest on total pension liability 471,377 471,377 Effect of plan changes Effect of ecomomie/demographic gains/losses (90,399) (90,399) Effect of assumptions changes or inputs Refunds of contributions (90,359) (90,359) Benefit payments (426,910) (426,910) Administrative expenses (3,699) 3,699 Member contributions 141,155 (141,155) Net investment income 721,455 (721,455) Employer contributions 165,977 (165,977) Other (8,000) 8,000 Balance as of December 31, 2023 $ 6,319,940 $ 7,083,137 $ (763,197) Discount Rate Sensitivity Analysis The following presents the net pension liability/(asset) of the County calculated using the discount rate of 7.60%, as well as what the County's combined net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.60%) or 1 percentage point higher (8.60%) than the current rate. 1% Decrease 1% Increase in in Discount Discount Rate Discount Rate Rate (6.60%) (7.60%) (8.60%) Total Pension Liability $ 7,024,701 $ 6,319,940 $ 5,720,668 Fiduciary Net Position (7,083,136) (7,083,137) (7,083,136) Net Pension Liability/ (Asset) $ (58,435) $ (763,197) $ (1,362,468) -35- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 5: RETIREMENT PLAN. - continued At December 31, 2023, the County reported its share ofthe TCDRS's deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Recourses Recourses Differences between expected and actual economic experience $ $ 60,266 Changes in actuarial assumptions Differences between projected and actual investment earnings 567,983 559,294 Contributions subsequent to the measurement date 131,897 Total $ 699,880 $ 619,560 Deferred outflows of resources related to pensions includes $131,897 resulting from contributions subsequent to the measurement date, which will be recognized as a reduction of the net pension liability for the year ended December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year Ended December 31: 2023 $ (88,588) 2024 (60,564) 2025 143,450 2026 (45,875) Thereafter $ (51,577) NOTE 6: OTHER POST EMPLOMMENT BENEFIT LIABIITY - TCDRS GROUP TERM LIFE The County participates in a cost-sharing multiple-employer defined benefit group-term life insurance plan operated by the Texas County & District Retirement System known as the Group Term Life (GTL) program. This optional plan provides group term life insurance coverage to current eligible employees, and if elected by employers, to retired employees. The coverage provided to retired employees is aj postemployment benefit other than pension benefits (OPEB). Retired employees are insured for $5,000. Contributions made to the retiree GTL program are held in the GTL Fund. The GTL Fund does not meet the requirements of a trust under Paragraph 4b of GASB 75, as the assets of the GTL fund can be used to pay active GTL benefits which are not part ofthe OPEB plan. -36- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 6: OTHER POST EMPLOYMENT. BENEFIT. LIABIITY - TCDRS GROUP TERM. LIFE - continued Employees covered by benefit terms At the December 31, 2023 valuation and measurement date, the following employees were covered by the GTL: Inactive employees or beneficiaries currently receiving benefits 38 Inactive employees entitled to but not yet receiving benefits 15 Active employees 70 OPEB Liability The County's total OPEB liability related to the TCDRS GTL program, measured as of December 31, 2023 was $197,737, and was determined by an actuarial valuation as of that date. Actuarial assumptions: The OPEB liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions. Valuation Timing Actuarially determined contribution rates are calculated on a calendar year basis as of December 31, two years prior to the end of the fiscal year in which the contributions are reported. Actuarial Cost Method Entry age Level Percent of Salary Amortization Method Straight-Line amortization over. Expected Working Life Investment Rate ofl Return 3.26% - 20 Year Bond. GO Index published by bondbuyer.com as ofDecember 31, 2023 The actuarial assumptions used in the December 31, 2023 valuation were based on the results of an actuarial experience study for the period January 1, 2017 to December 31, 2020, except where required to be different by GASB 75. Total OPEB Changes in OPEB Liability Liability (a) Balance as 12/31/2022 $ 187,419 Changes for the year: Service cost 5,818 Interest on total OPEB liability 7,055 Change of benefit terms Difference between expected and actual experience (7,633) Changes in assumptoins or other inputs 12,337 Benefit payments (7,259) Other changes Net Changes 10,318 Balance as of 12/31/2023 $ 197,737 -37- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 6: OTHER. POST EMPLOFMENT BENEFIT LIABIITY - TCDRS GROUP TERM LIFE - continued Sensitivity of the OPEB Liability to changes in the discount rate The following presents the OPEB liability ofthe County, calculated using the discount rate of3.26%, as well as what the County's OPEB liability would be ifit were calculated using a discount rate that is l-percentage- point lower (2.26%) or l-percentage-point higher (4.26%) than the current rate: 1% Decrease 1% Increase in Discount Discount Rate in Discount Rate (2.26%) (3.26%) Rate (4.26%) County's OPEB Liability $ 229,509 $ 197,737 $ 172,435 OPEB Expense and. Deferred Outflows of Resources Related to OPEB For the year ended September 30, 2024, the County recognized OPEB expense (benefit) of $14,105. At September 30, 2024, the County reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Recourses Recourses Differences between expected and actual economic experience $ 711 $ 11,454 Changes in actuarial assumptions 15,002 30,872 Contributions subsequent to the measurement date 6,411 Total $ 22,124 $ 42,326 The deferred outflows balance includes contributions subsequent to the measurement date of $6,411. This amount will be recognized as a reduction ofthe OPEB liability for the year ending December 31, 2024. Other amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended December 31: 2024 $ (6,527) 2025 (10,515) 2026 (10,515) 2027 944 Thereafter $ (26,613) -38- FISHER COUNTY, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2024 NOTE 7: RISK MANAGEMENT The County is exposed to various risks ofloss related to torts; theft of, damage to, and destruction of assets; errors and omission; and natural disasters. During fiscal year 2023, the County purchased commercial insurance to cover general liabilities. There were no significant reductions in coverage in the past fiscal year and there were no settlements exceeding insurance coverage for each of the past three fiscal years. NOTE 8: CORRECTION OF AN. ERROR In the governmental activities, the beginning net position was adjusted to correct the value ofthe subscription asset and liability for the County'si implementation ofGovernmental Accounting Standards Board Statement No. 96, Subscription Based Information Technology Arrangements (SBITA). In the year ended September 30, 2024, the County determined that the lease term previously used to estimate the present value of the subscription payments under one agreement was understated by 36 months. The correction of the Lease term used in the valuation had the following effect on net position as reported at September 30, 2023: Governmental Activities Net Position at September 30, 2023 $ 9,776,470 Adjustments: Net Book Value SBITA 19,894 SBITA Liability (28,777) Restated Net Position at September 30, 2023 $ 9,767,587 -39- REQUIRED SUPPLEMENTARY INFORMATION FISHER COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUNDS BALANCE - BUDGET TO ACTUAL = GENERAL FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budget Variance Favorable Original Amended Actual (Unfavorable) REVENUES: Property taxes $ 3,823,651 $ 3,823,651 $ 3,956,247 $ 132,596 Fees and charges for services 163,065 163,065 142,096 (20,969) Intergovernmental 55,966 55,966 67,601 11,635 Investment earnings 76,216 76,216 400,538 324,322 Other miscellaneous 74.262 74.262 107,063 32,801 Total Revenues 4,193.160 4,193,160 4.673.545 480.385 EXPENDITURES: Current: General administration 598,432 600,619 510,484 90,135 Judicial 619,656 627,469 580,554 46,915 Legal 153,745 153,745 150,719 3,026 Financial administration 447,415 447,415 382,491 64,924 Public safety 1,725,167 1,706,855 1,223,658 483,197 Health and welfare 18,500 18,500 4,430 14,070 Economic development 50,807 52,807 46,768 6,039 Other supported services 124,811 124,811 123,458 1,353 Debt service 33,417 (33,417) Capital outlay 54.881 73,193 68.500 4,693 Total Expenditures 3.793,414 3,805.414 3,124,479 680,935 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 399,746 387,746 1,549,066 1,161,320 OTHER FINANCING SOURCES (USES): Proceeds from financing agreements 3.101 3,101 Total Other Financing Sources (Uses) 3.101 3.101 CHANGE IN FUND BALANCE 399,746 387,746 1,552,167 1,164,421 FUND BALANCE - BEGINNING OF YEAR 4.927,220 4.927,220 4.927,220 FUND BALANCE - END OF YEAR $ 5.326.966 $ 5.314.966 $_ 6.479.387 $ 1.164.421 41 FISHER COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUNDS BALANCE = 5 BUDGET TO ACTUAL - ROAD AND BRIDGE FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budget Variance Favorable Original Amended Actual (Unfavorable) REVENUES: Property taxes $ 933,238 $ 933,238 $ 936;543 $ 3,305 Licenses and permits 248,000 248,000 266,555 18,555 Intergovernmental 21,193 21,193 (21,193) Other miscellaneous 148,103 154,912 47,521 (107,391) Total Revenues 1,350,534 1,357,343 1,250,619 (106,724) EXPENDITURES: Current: Road and bridge 1,418,810 1,418,810 1,142,647 276,163 Debt service 137,731 137,731 136,075 1,656 Capital outlay 56,011 (56,011) Total Expenditures 1,556,541 1,556,541 1,334,732 221,809 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (206,007) (199,198) (84,113) 115,085 OTHER FINANCING SOURCES (USES): Transfers in (out) 175 175 Proceeds from sale of property 67,940 67,940 1,800 (66,140) Total Other Financing Sources (Uses) 67,940 67,940 1,975 (65,965) CHANGE IN FUND BALANCE (138,067) (131,258) (82,138) 49,120 FUND BALANCE - BEGINNING OF YEAR 765,017 765,017 765,017 FUND BALANCE - END OF YEAR $ 626.950 $ 633.759 $ 682,879 $ 49,120 42 FISHER COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUNDS BALANCE = BUDGET TO ACTUAL - ARPA GRANT FUND FOR THE YEAR ENDED SEPTEMBER 30, 2024 Budget Variance Favorable Original Amended Actual (Unfavorable) REVENUES: Intergovernmental $ $ 193,926 $ 193,926 Total Revenues 193,926 193,926 EXPENDITURES: Current: General Administration 101,229 (101,229) Capital outlay 92,697 (92,697) Total Expenditures 193,926 (193,926) EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES FUND BALANCE - BEGINNING OF YEAR FUND BALANCE - END OF YEAR $ $ $ $ 43 FISHER COUNTY, TEXAS SCHEDULE OF EMPLOYER CONTRIBUTIONS TEXAS COUNTY & DISTRICT RETIREMENT SYSTEM FOR FISCAL YEAR 2024 Actual Actuarially Actual Contribution Pensionable Contribution as Year Ending Determined Employer Deficiency Covered a Percentage of December31, Contribution Contribution (Excess) Payroll (1) Covered Payroll 2014 $ 114,848 $ 114,848 $ $ 1,395,480 8.23% 2015 116,314 118,768 (2,454) 1,443,105 8.23% 2016 111,260 117,243 (5,983) 1,424,585 8.23% 2017 78,903 94,397 (15,494) 1,153,551 8.18% 2018 126,248 145,725 (19,477) 1,770,655 8.23% 2019 117,069 129,233 (12,164) 1,569,290 8.24% 2020 106,366 125,080 (18,714) 1,519,511 8.23% 2021 121,464 148,537 (27,073) 1,804,815 8.23% 2022 144,609 159,548 (14,939) 1,938,459 8.23% 2023 124,418 165,977 (41,559) 2,016,498 8.23% 44 FISHER COUNTY, TEXAS NOTES TO SCHEDULE OF PENSION CONTRIBUTIONS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Note A: Net Pension Liability - Texas County & District Retirement System Assumptions The following methods and assumptions were used to determine contribution rates: Valuation date Actuarially determined contributions rates are calculated as of December 31, two years prior to the end of the fiscal year in which contributions are Actuarial cost method Entry age Amortization method Level percentage of payroll, closed Remaining amortization period 0.0 years (based on contribution rate calculated in 12/31/2023 valuation) Asset valuation method 5-year smoothed market Inflation 2.50% Salary increases Varies by age and service. 4.7%, average over career, including inflation Investment rate ofreturn 7.50%, net of administrative and investment expenses, including inflation Retirement Age Members who are eligible for service retirement age assumed to commence receiving benefit payments based on age. The average age at service retirement for recent retirees is 61. Mortality 135% of the Pub-2010 General Retirees Tables for mails and 120% of the Pub-2010 General Retirees Tbable for females, both projected with 100% of the MP-2021 Ultimate scale after 2010 Changes in Assumptions and 2015: New inflation, mortality and other assumptions were reflected. Methods Reflected in the Schedule of 2017: New mortality assumptions were reflected Employer Contributions 2019: New inflation, mortality, and other assumptions were reflected 2022: New investment return and inflation assumptions were refelcted Changes in Plan Provisions Reflected in the Schedule ofEmployer 2015-2016: No changes in plan provisions reflected in the Schedule. Contributions 2017:1 New annuity purchase rates for benefits earned after 2017. 2018: Employer contributions reflect that the current service matching rate was increased to 150% for future benefits. 2019-2023: No changes in plan provisions reflected in the Schedule. 45 FISHER COUNTY, TEXAS SCHEDULE OF CHANGES IN OPEB LIABILITY AND RELATED RATIOS LAST 10 YEARS YEARS ENDED DECEMBER 31 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Pension Liability Service cost $ 210,728 $ 216,792 $ 207,253 $ 179,510 $ 183,491 $ 117,973 $ 161,940 $ 147,394 $ 138,402 $ 142,150 Interest (on the Total Pension Liability) 471,377 470,247 468,921 462,639 451,208 425,473 414,905 392,073 377,583 361,409 Effect of plan changes 47,838 (18,859) Effect of assumption changes or inputs (86,906) 296,971 39,431 64,221 Effect of ecomomic/demographic (gains) or losses (90,399) (143,916) (53,088) (3,031) (13,659) 161,279 (70,163) 39,781 1,615 (12,705) Benefit payments, including refunds of employee contributions (517,269) (526,929) (529,556) (481,567) (470,536) (435,214) (404,426) (370,335) (362,305) (262,774) Net Change in Total Pension Liability 74,437 16,194 6,624 454,522 150,504 269,511 189,525 208,913 200,657 228,080 Total Pension Liability = Beginning 6,245,503 6,229,309 6,222,685 5,768,163 5,617,659 5,348,149 5,158,624 4,949,711 4,749,054 4,520,974 Total Pension Liability. Ending (a) $ 6,319,940 $ 6,245,503 $ 6,229,309 $ 6,222,685 $ 5,768,163 $ 5,617,660 $ 5,348,149 $ 5,158,624 $ 4,949,711 $ 4,749,054 Plan Fiduciary Net Position Contributions Employer $ 165,977 $ 159,548 $ 148,537 $ 125,080 $ 129,233 $ 145,725 $ 94,937 $ 117,243 $ 118,768 $ 114,848 Contributions Employee 141,155 135,692 126,337 106,366 109,850 123,946 80,749 99,721 101,017 97,684 Net Investment Income 721,455 (405,265) 1,329,816 603,119 858,673 (104,423) 728,021 351,143 67,287 310,150 Benefit payments, including refunds ofemployee contributions (517,269) (526,929) (529,556) (481,567) (470,535) (435,214) (404,426) (370,335) (362,305) (262,774) Administrative Expense (3,699) (3,858) (3,924) (4,528) (4,454) (4,199) (3,662) (3,805) (3,408) (3,556) Other (8,000) (28,732) (5,779) (3,867) (7,109) (4,379) (2,478) 84,340 64,967 (4,395) Net Change in Plan Fiduciary Net Position 499,619 (669,544) 1,065,431 344,603 615,658 (278,544) 493,141 278,307 (13,674) 251,957 Plan Fiduciary Net Position Beginning 6,583,518 7,253,062 6,187,631 5,843,028 5,227,370 5,505,914 5,012,774. 4,734,467 4,748,142 4,496,185 Plan Fiduciary Net Position - Ending (b) $ 7,083,137 $ 6,583,518 $ 7,253,062 $ 6,187,631 $ 5,843,028 $ 5,227,370 $ 5,505,915 $ 5,012,774 $ 4,734,468 $ 4,748,142 Net Pension Liability Ending (a)-(b) > (763,197) $ (338,015) $ (1,023,753) $ 35,054 $ (74,865) $ 390,290 $ (157,766) $ 145,850 $ 215,243 $ 912 Plan Fiduciary Net Position as a Percentage of Total Pension Liability 112.08% 105.41% 116.43% 99.44% 101.30% 93.05% 102.95% 97.17% 95.65% 99.98% Covered Employee Payroll 2,016,498 1,938,459 1,804,815 1,519,511 1,569,290 1,770,655 $ 1,153,551 $ 1,424,585 $ 1,443,105 $ 1,395,480 Net Pension Liability as a Percentage of Covered Employee Payroll -37.85% -17.44% -56.72% 2.31% -4.77% 22.04% -13.68% 10.24% 14.92% 0.07% 46 FISHER COUNTY, TEXAS SCHEDULE OF CHANGES IN OPEB LIABILITY AND RELATED RATIOS LAST 10 YEARS (WILL ULTIMATELY BE DISPLAYED) YEARS ENDED DECEMBER 31 2023 2022 2021 2020 2019 2018 Total OPEB Liability Group Term Life Insurance Service cost $ 5,818 $ 8,915 $ 9,882 $ 7,394 $ 5,891 $ 5,358 Interest (on the Total Pension Liability) 7,055 5,037 4,949 5,874 7,017 6,460 Effect of plan changes Effect of assumption changes or imputs 12,337 (51,452) 3,920 20,760 36,518 (16,401) Effect of ecomomic/demographic (gains) or losses (7,633) (5,823) 2,850 (9,275) 2,275 (1,399) Benefit payments, including refunds (7,259) (9,692) (9,385) (6,990) (12,868) (9,562) Net Change in Total Pension Liability 10,318 (53,015) 12,216 17,763 38,833 (15,544) Total OPEB Liability Beginning 187,419 240,434 228,218 210,455 171,622 187,166 Total OPEB Liability Ending (a) $ 197,737 $ 187,419 $ 240,434 $ 228,218 $ 210,455 $ 171,622 Plan Fiduciary Net Position (b) Net OPEB Liability Ending (a)-(b) $ 197,737 $ 187,419 $ 240,434 $ 228,218 $ 210,455 $ 171,622 Plan Fiduciary Net Position as a Percentage ofTotal OPEB Liability 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Covered Employee Payroll $ 2,016,498 $ 1,938,459 $ 1,804,815 $ 1,519,511 $ 1,569,290 $ 1,770,655 Net OPEB Liability as a Percentage of Covered Employee Payroll 9.81% 9.67% 13.32% 15.02% 13.41% 9.69% 47 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 Lateral Road Lateral Road Lateral Road Lateral Road Precinct 1 Precinct 2 Precinct 3 Precinct 4 REVENUES: Licenses and Permits $ $ $ $ Fees and charges for services Intergovernmental 4,879 4,879 4,879 4,879 Investment Earnings Contributions & Donations Other Revenue Total Revenues 4,879 4,879 4,879 4,879 EXPENDITURES: Current: Judicial Elections Public Safety Public Works Highways & Streets 3,323 2,500 11,206 Health and Welfare Total Expenditures 3,323 2,500 11,206 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,556 2,379 4,879 (6,327) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 1,556 2,379 4,879 (6,327) FUND BALANCE BEGINNING OF YEAR, RESTATED 1,869 1,785 (115) 6,170 FUND BALANCE - END OF YEAR $ 3,425 $ 4,164 $ 4,764 $ (157) 48 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 County Court Court Records County Clerk C&D Court Reporter Preservation Jury Fees Technology ASSETS Cash and cash investments $ 4,330 $ 6,673 $ 1,734 $ 859 Intergovernmental receivable Total Assets $ 4.330 $ 6.673 $ 1.734 $ 859 LIABILITIES Accounts payable $ $ $ $ Due to others Total Liabilities FUND EQUITY Restricted fund balances Committed fund balances 4,330 6,673 1,734 859 Assigned fund balances Unassigned fund balance Total Fund Balance 4,330 6,673 1,734 859 Total Liabilities and Fund Balance $ 4.330 $ 6,673 $ 1,734 $ 859 49 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 District TIF Grant County Court Records Fund Clerk Fees Technology Commissary ASSETS Cash and cash investments $ 92,744 $ 579 $ 5,732 $ 1,923 Intergovernmental. receivable - Total Assets $ 92.744 $ 579 $. 5,732 $ 1,923 LIABILITIES Accounts payable $ $ $ $ Due to others Totall Liabilities FUND EQUITY Restricted fund balances Committed fund balances 92,744 579 5,732 1,923 Assigned fund balances Unassigned fund balance Total Fund Balance 92,744 579 5,732 1,923 Total Liabilities and Fund Balance $ 92,744 $ 579 $ 5,732 $ 1,923 50 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 County Election Escrow Court Services Election Fund Facility ASSETS Cash and cash investments $ 2,932 $ (241,169) $ 18,679 $ 3,360 Intergovernmental receivable Total Assets $ 2,932 $ (241,169) $ 18,679 $ 3,360 LIABILITIES Accounts payable $ $ $ $ Due to others Total Liabilities FUND EQUITY Restricted fund balances Committed fund balances 2,932 3,360 Assigned fund balances 18,679 Unassigned fund balance (241,169) Total Fund Balance 2,932 (241,169) 18,679 3.360 Total Liabilities and Fund Balance $ 2.932 $ (241.169) $ 18.679 $ 3.360 51 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 County County Launguage Dispute Guardian Clerk Access Resolution Cash Archives ASSETS Cash and cash investments $ 811 $ 3,139 $ 6,170 $ 150,905 megovemmemalireehabe Total Assets $ 811 $ 3,139 $ 6,170 $ 150,905 LIABILITIES Accounts payable $ $ $ $ Due to others 649. TotalLiabilities 649 FUND EQUITY Restricted fund balances Committed fund balances 811 3,139 6,170 150,256 Assigned fund balances Unassigned fund balance Total Fund Balance 811 3,139 6,170 150,256 Total Liabilities and Fund Balance $ 811 $ 3.139 $ 6,170 $ 150,905 52 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 Judicial Law District Training County Clerk Library Clerk Fund Preservation Fund Preservation ASSETS Cash and cash investments $ 1,476 $ 152,920 $ 23,092 $ 3,104 Intergovernmental receivable Total Assets $ 1,476 $ 152,920 $ 23.092 $ 3,104 LIABILITIES Accounts payable $ $ 189 $ $ Due to others Total Liabilities 189 FUND EQUITY Restricted fund balances Committed fund balances 1,476 152,731 23,092 3,104 Assigned fund balances Unassigned fund balance Total Fund Balance 1,476 152,731 23,092 3,104 Total Liabilities and Fund Balance $ 1.476 $ 152,920 $ 23.092 $ 3.104 53 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 Court Inmate Hot House County Phone Check Security Preservation Fund Fund ASSETS Cash and cash investments $ 10,264 $ 4,692 $ 11,704 $ 1,635 Intergovernmental receivable Total Assets $ 10,264 $ 4,692 $ 11,704 $ 1,635 LIABILITIES Accounts payable $ $ $ 2,115 $ Due to others TotalLiabilities 2,115 FUND EQUITY Restricted fund balances 1,635 Committed fund balances 10,264 4,692 9,589 Assigned fund balances Unassigned fund balance Total Fund Balance 10,264 4,692 9,589 1,635 Total Liabilities and Fund Balance $ 10,264 $ 4,692 $ 11,704 $ 1,635 54 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SBPTEMBER 30, 2024 Bail State Criminal Senior Bond and Civil Citizens Leose Fund Fees Fund Grant ASSETS Cash and cash investments $ 38,875 $ 83,081 $ (461,070) $ 5,454 Intergovernmental receivable Total Assets $ 38,875 $ 83,081 $ (461,070) $ 5,454 LIABILITIES Accounts payable $ $ 22,589 $ 1,079 $ Due to others 8,106 Total Liabilities 30,695 1,079 FUND EQUITY Restricted fund balances 5,454 Committed fund balancès 38,875 Assigned fund balances 52,386 Unassigned fund balance (462,149) Total Fund Balance 38,875 52,386 (462,149) 5,454 Total Liabilities and Fund Balance $ 38.875 $ 83,081 $ (461,070) $ 5,454 55 FISHIER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 Justice Court Drug Airport Pre-Trial Technology Forfeiture Fund Checking ASSETS Cash and cash investments $ 15,501 $ 530 $ 2,113 $ 71,402 Intergovernmental receivable Total Assets $ 15,501 $ 530 $ 2,113 $ 71,402 LIABILITIES Accounts payable $ $ $ 42 $ Due to others Total Liabilities 42 FUND EQUITY Restricted fund balances 530 Committed fund balances 15,501 71,402 Assigned fund balances Unassigned fund balance 2,071 Total Fund Balance 15,501 530 2,071 71,402 Total Liabilities and Fund Balance $ 15,501 $ 530 $ 2.113 $ 71,402 56 FISHER COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2024 Nonmajor Special Child Justice Court Opiod Revenue Abuse Fund Support Fund Trust Fund Funds ASSETS Cash and cash investments $ 820 $ 2,666 $ 2,069 $ 41,925 Intergovernmental receivable Total Assets $ 820 $ 2,666 $ 2,069 $ 41,925 LIABILITIES Accounts payable $ $ $ $ 26,014 Due to others 8,755 TotalLiabilities 34,769 FUND EQUITY Restricted fund balances 820 2,666 2,069 25,370 Committed fund balances 611,968 Assigned fund balançes 71,065 Unassigned fund balance (701,247) Total Fund Balance 820 2,666 2,069 7,156 Total Liabilities and Fund Balance $ 820 $ 2.666 $ 2,069 $ 41.925 57 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Lateral Road Lateral Road Lateral Road Lateral Road Precinct 1 Precinct 2 Precinct 3 Precinct 4 REVENUES: Licenses and Permits $ $ $ $ Fees and charges for services Intergovernmental 4,879 4,879 4,879 4,879 Investment Earnings Contributions & Donations Other Revenue Total Revenues 4,879 4,879 4,879 4,879 EXPENDITURES: Current: Judicial Elections Public Safety Public Works Highways & Streets 3,323 2,500 11,206 Health and Welfare Total Expenditures 3,323 2,500 11,206 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,556 2,379 4,879 (6,327) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 1,556 2,379 4,879 (6,327) FUND BALANCE BEGINNING OF YEAR, RESTATED 1,869 1,785 (115) 6,170 FUND BALANCE - END OF YEAR $ 3,425 $ 4,164 $ 4,764 $ (157) 58 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 County & County Court Court Records District Clerk C&D Court Reporter Preservation Jury Fees Technology REVENUES: Licenses and Permits $ $ $ $ Fees and charges for services 1,507 110 608 30 Intergovernmental Investment Earnings Contributions & Donations Other Revenue Total Revenues 1,507 110 608 30 EXPENDITURES: Current: Judicial Elections Public Safety Public Works Highways & Streets Health and' Welfare Totall Expenditures EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,507 110- 608 30 OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 1,507 110 608 30 FUND BALANCE - BEGINNING OF YEAR, RESTATED 2,823 6,563 1,126 829 FUND BALANCE - END OF YEAR $ 4,330 $ 6,673 $ 1,734 $ 859 59 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN: FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 District TIF Grant County Court Records Fund Clerk Fees Technology Commissary REVENUES: Licenses and Permits; $ $ $ $ Fees and charges for services 134 60 Intergovernmental Investment Earnings 135 Contributions & Donations Other Revenue 62 Total Revenues 134 60 197 EXPENDITURES: Current: Judicial Elections Public Safety 1,248 Public Works Highways & Streets 36,464 Health and Welfare Totall Expenditures 36,464 1,248 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (36,464) 134 60 (1,051) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE (36,464) 134 60 (1,051) FUND BALANCE - BEGINNING OF YEAR, RESTATED 129,208 445 5,672 2,974 FUND BALANCE END OF YEAR $ 92,744 $ 579 $ 5,732 $ 1,923 60 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES INI FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 County Election Escrow Court Services Elections Fund Facility REVENUES: Licenses and Permits $ $ $ $ Fees and charges for services 1,942 3,263 Intergovernmental Investment Earnings Contributions & Donations Other Revenue 1,200 Total Revenues 1,942 3,263 1,200 EXPENDITURES: Current: Judicial Elections 1,765 94,293 Public Safety Public Works Highways & Streets Health and Welfare Total Expenditures 1,765 94,293 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 177 (91,030) 1,200 OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 177 (91,030) 1,200 FUND BALANCE BEGINNING OF YEAR, RESTATED 2,755 (150,139) 18,679 2,160 FUND BALANCE - END OF YEAR $ 2,932 $ (241,169) $ 18,679 $ 3,360 61 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 County Language Dispute Guardian County Clerk Access Resolution Cash Archives REVENUES: Licenses and Permits $ $ $ $ Fees and charges for services 22,121 Intergovermmental Investment Earnings 8,457 Contributions & Donations Other Revenue 303 1,105 660 Total Revenues 303 1,105 660 30,578 EXPENDITURES: Current: Judicial 24,178 Elections Public Safety Public Works Highways & Streets Health and Welfare Total Expenditures 24,178 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 303 1,105 660 6,400 OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 303 1,105 660 6,400 FUND BALANCE BEGINNING OF YEAR, RESTATED 508 2,034 5,510 143,856 FUND BALANCE END OF YEAR $ 811 $ 3,139 $ 6,170 $ 150,256 62 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES INI FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Judicial Law District Training County Clerk Library Clerk Fund Preservation Fund Preservation REVENUES: Licenses and Permits $ $ $ $ Fees and charges for services 105 26,184 2,100 Intergovernmental Investment Earnings Contributions & Donations Other Revenue 257 1,335 Total Revenues 105 26,441 2,100 1,335 EXPENDITURES: Current: Judicial 5,882 2,631 Elections Public Safety Public Works Highways & Streets Health and Welfare Total Expenditures 5,882 2,631 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 105 20,559 2,100 (1,296) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 105 20,559 2,100 (1,296) FUND BALANCE BEGINNING OF YEAR, RESTATED 1,371 132,172 20,992 4,400 FUND BALANCE - END OF YEAR $ 1,476 $ 152,731 $ 23,092 $ 3,104 63 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Court Inmate Hot House County Phone Check Security Preservation Fund Fund REVENUES: Licenses and Permits $ $ $ Fees and charges for services 3,822 39 Intergovernmental Investment Earnings Contributions & Donations Other Revenue 16 Total Revenues 3,822 39 16 EXPENDITURES: Current: Judicial 2,847 1,887 Elections Public Safety Public Works Highways & Streets Health and Welfare Totall Expenditures 2,847 1,887 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 975 39 16 (1,887) OTHER FINANCING SOURCES (USES): Transfers in Transfers out Total Other Financing Sources (Uses) NET CHANGE IN FUND BALANCE 975 39 16 (1,887) FUND BALANCE - BEGINNING OF YEAR, RESTATED 9,289 4,653 9,573 3,522 FUND BALANCE END OF YEAR $ 10,264 $ 4,692 9,589 $ 1,635 64 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Bail State Criminal Senior Bond and Civil Citizens Leose Fund Fees Fund Grant REVENUES: Licenses and Permits $ 660 $ 28,317 $ $ Fees and charges for services Intergovernmental 41,266 3,374 Investment Earnings Contributions & Donations 7,596 Other Revenue 7,027 1,102 Total Revenues 7,687 29,419 48,862 3,374 EXPENDITURES: Current: Judicial 3,794 32,802 Elections Public Safety 2,022 Public Works Highways & Streets Health and Welfare 151,691 Total Expenditures 3,794 32,802 151,691 2,022 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 3,893 (3,383) (102,829) 1,352 OTHER FINANCING SOURCES (USES): Transfers in Transfers out (40,000) (175) Total Other Financing Sources (Uses) (40,000) (175) NET CHANGE IN FUND BALANCE 3,893 (43,383) (103,004) 1,352 FUND BALANCE - BEGINNING OF YEAR, RESTATED 34,982 95,769 (359,145) 4,102 FUND BALANCE - END OF YEAR $ 38,875 $ 52,386 $ (462,149) $ 5,454 65 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES INFUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Justice Court Drug Airport Pre-Trial Technology Forfeiture Fund Checking REVENUES: Licenses and Permits $ $ $ 6,955 $ 7,500 Fees and charges for services 1,627 Intergovernmental Investment Earnings 26 3,387 Contributions & Donations Other Revenue Total Revenues 1,627 26 6,955 10,887 EXPENDITURES: Current: Judicial Elections Public Safety Public Works 602 Highways & Streets Health and Welfare Total Expenditures 602 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,627 26 6,353 10,887 OTHER FINANCING SOURCES (USES): Transfers in 1,076 40,000 Transfers out (1,184) Total Other Financing Sources (Uses) (108) 40,000 NET CHANGE IN FUND BALANCE 1,519 26 46,353 10,887 FUND BALANCE - BEGINNING OF YEAR, RESTATED 13,982 504 (44,282) 60,515 FUND BALANCE - END OF YEAR $ 15,501 $ 530 $ 2,071 $ 71,402 66 FISHER COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2024 Total Nonmajor Child Justice Court Opioid Governmental Abuse Fund Support Fund Trust Fund Funds REVENUES: Licenses and Permits $ $ $ $ 43,432 Fees and charges for services 63,652 Intergovernmental 64,156 Investment Earnings 12,005 Contributions & Donations 7,596 Other Revenue 142 1,025 337 14,571 Total Revenues 142 1,025 337 205,412 EXPENDITURES: Current: Judicial 74,021 Elections 96,058 Public Safety 3,270 Public Works 602 Highways & Streets 53,493 Health and' Welfare 151,691. Total Expenditures 379,135 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 142 1,025 337 (173,723) OTHER FINANCING SOURCES (USES): Transfers in 108 41,184 Transfers out (41,359) Total Other Financing Sources (Uses) 108 (175) NET CHANGE IN FUND BALANCE 142 1,133 337 (173,898) FUND BALANCE BEGINNING OF YEAR, RESTATED 678 1,533 1,732 181,054 FUND BALANCE - END OF YEAR $ 820 $ 2,666 $ 2,069 $ 7,156 67 E Certificate of Appointment for a Health Authority The Health Authority has been appointed and approved by the: (Put an "X" by the appropriate designation below) Commissioners Court for Fiskur County Governing Body for the Municipality of Director, Health Department Director, Public Health District I, KEN Hair acting in my capacity as: (Put an "Y" by the appropriate désignation below) County Judge or Designee Mayor or Designée Non-physician and the Local Health Department Director Non-physician and the Public Health District Director do hereby certify the physician, (has Luhie who is licensed by the Texas Board of Medical Examiners, was duly appointed as the (check as applicable), Health Authority Health Authopity Designee for the jurisdiction of i5 Aer founley Texas. Date term of office begins Mhe 12 20855 Date term of office ends Opri 30 20lgunless removed by law. A I certify to the above information on this the LR day of Mus 20 Signature of Appointing Official Revised by DSHS Division of Regional and Local Health Operations, October 29th, 2021 OATH OF OFFICE For Health Authorities in thè State of Texas Miodlht n do solemnly swear (or I, affirm), that I will faithfully execute the duties of the office of Health Authority (HA) of the State of Texas and will to the best of my ability, presérve, protect, and defend the Constitution and laws of the United States and of this State, sO help me God. Chad white, mp Affiant* Preferred Name (e.g. "J. Paul Doe") Rofy.7k 774 Stak 70N 79546 1778 Address* Huy ZIP Texas Medical License Number* Mailing 3256653634 Phone Nummber (EmergencylAfter Hours)- Are you a deputy/backup HA? at net Cwhite@f Avicauniyhospinl. CAM Additional Email Address docwhke Email Address (Official, ifyou'have bne). E 202 2 M SWORN TO and subscribed before me this day of Nay Signature ofPérson Administering Oath * BN HoT Printed Name CouNTy JuoGE Title (Sea!) *-denotes required field Revised by DSHS Division for Regional and Local Health Operations, October 29, 2021 THE STATE OF TEXAS Statement of Elected/Appointed Officer (Please type or print legibly) I Chad whire do solemnly swear (or affirm) that I have not directly or indirectly paid, offered, promised to pay, contributed, or promised to contribute àny money or thing of value; or promised àny public offiçe or employment for the giving or withholding of a vote at the election at which I was elected or as a reward to secure my appointment or confirmation, whichever the case may be, sO help me God. Affiante-Signature Chad White, m.D. Printed Name Lpcal Hon! A Au-fhorirty Position to Which Elected/Appointed Fisher. City and/or County AL L SWORN TO and subscribed befoire me by affiant on this! day of au 2932- Signatureallisda Authorized to Administer Oaths/Afidavits KoA Holt Printed Name Cailysuds Title (Sea!) Pursuant to Tex. Const. Art. XVL, $1(b). Revised by DSHS Division for Regional and Local Health Operations October 29, 2021 Goldsmith L U - a N INFORMATION TECHNOLOGY SOLUTIONS Equipment Recycling Process Goldsmith Solutions is committed to helping our environment one piece of tech at a time. Dell We participate in the Recannect program to recycle technology items while helping employ people in our local communities through Goodwill Industries. When hardware is ready for recycling, the following steps are taken to make sure the items are handled correctly: 1. Computer equipment is removed from production and moved to a secure IT storage at the customer's site. 2. Hard Drive / Memory Cards are removed from computer/Device, a label is applied with tracking tag, and the item is stored in secure storage at the customer's site. 3. List of Hardware (PC/Peripherals) is sent to the Commissioners Court for approval to dispose of the items. 4. Once approved, the hardware is sent to an authorized "Dell Reconnect (Recycling) facility in Abilene, Texas where it is stripped of the different parts to be recycled. 5. Hard Drive / Memory Cards are kept for no less than 90 days, and sometimes up to 1 year depending on the device and use. The Hard Drive / Memory Card is secured and stored onsite at the customer's site. 6. TV's and other materials are removed from the customer's site and sent to the recycling center. This policy is reviewed on an annual basis, updates to this policy can be found at: www.goldsmitnsolutonscom/agreement More information about Goldsmith Solutions commitment to Technology Recycling and a better environment can be found at: wwwgolasmtnsoutonscomy/ecyctng 800.448.3153 I 972.820.0800 I - supportagoldsmitnsmithsolutions.com wgpdsmirsoutonscom Goldsmith I L U T I a - N INFORMATION TECHNOLOGYSOLUTIONS Hardware Recycling 1. Workstation Equipment Samsung Monitor 1 Casio Calculator 1 Sony Cameras 5 WatchGuard Display 1 WatchGuard Mics 3 WatchGuard Mic Chargers 3 Brother In-Car Printers 3 Motorola Radios 2 Motorola Speaker 1 SECTION #1 QUANTITY. 20 2. Electrical / Power Equipment Box of Misc Batteries & Cables 2 Verizon MIFI Hotspot 1 Mobile Power Outlets 3 DO IT Power Strip 1 Belkin Surge Strip 1 SECTON #2 QUANTITY. 8 3. Items with Asset ID #s # 00900 Casio Camera # 1113 HP Officejet Pro 8620 Printer SECTON #3 QUANTITY. 2 COLLECTIVE TOTAL : 30 800.448.3153 I 972.820.0800 I I support@goldsmitnsmithsolutions.com www.goldsmithsolutions.com Goldsmith L U T I0 N INFORMATION TECHNOLOGY SOLUTIONS 800.448.3153 I 972.820.0800 I support@goldsmitnsmithsolutions.com I www.goldsmithsolutions.com TEXAS COUNTY a DISTRICT RETIREMENT SYSTEM TCDRS Retirement Plan Renewal FY 2026 Texas County & District Retirement System TCDRS Retirement Plan Renewal Fiscal Year 2026 We, the undersigned County Judge and Commissioners for Fisher County, hereby certify that we have examined and approved the 2026 Texas County & Retirement System (TCDRS) Retirement Plan Renewal documents filed with us on the 12th day of May 2025. WITNESS OUR HANDS, officially, this 12th day of May 2025. Fisher County Judge Commissioner Precinct #1 Boidon mmissioner Precinct #2 Fode Commissioner Precinct #3 Commissioner ahat Precinct #4 BEFORE ME, the undersigned authority, on this day personally appeared Jeanna Parks, Fisher County Treasurer and says that the within and foregoing report is true and correct. - Fisher Treasurer Hrbr Alu County SWORN TO AND SUBSCRIBED BEFORE the County. Judge and County Commissioners of Fisher County, on this 12" day of June 2025. ENL a. & OuAe Fisher County Clerk COMMISS 77 S Ty TEXA o Year to Year Comparison TEXAS 15 CT RETIREMENT SYSTEM Plan Assessment for Plan Year 2026 Fisher County = 175 Participation Date = 10/1/1974 It's that time of year again time to look at your TCDRS retirement plan and decide whether or not your benefits are adequate and affordable. This plan assessment will give you an overview of the benefits you provide as well as how much it will cost to provide these benefits in the upcoming plan year. 2026 Plan 2025 Plan, Basic Plan Options Employee Deposit Rate 7% 7%- Employer Matching 150% 150% Retirement. Eligibility Age 60 (Vesting) 8y years of service 8yeusofservice. Rule of 75 years total age + service 75yearst total age + service: At Any Age 30 years of service 30 years ofservice Optional Benefits Partial Lump Sum No No: Group Term Life Active plus retirees Active plus ietirees, Retirement Plan Funding : Total Normal Cost Rate 12.39% 12.48% Employee Deposit Rate -7.00% 7.00% Employer-Paid: Normal Cost Rate 5.39% 5.48% UAAL / (OAAL) Rate E2.27% 0.96% Required Rate 3.12%% 4.52% Elected Rate 8.23% 8.23% Contribution Rates Retirement Plan Rate 8.23% 8.23% (greater of required and elected rate) Group Term Life Rate 0.53% 0.54% Vahuation. Results (Dec 31, 2024) Actuarial Accrued Liability $6,529,668 $6,477,053: Actuarial Value of Assets $6,971:500 $6.645.978 Unfunded / (Overfunded)AAD Funded Ratio ($441,832) (168,925) Notes: Buyback adopted: 2002 106.8% 102.69 UAAL (Unfunded. Actuarial. Accrued Liability): This indicates that the current assets of the retirement plan are insufficient to cover the promised. retirement. benefits owed to current and future retirees. The plan is underfunded. OAAL (Overfunded. Actuarial, Accrued Liability): This indicates that the retirement, plan's assets exceed its liabilities. The plan has more money than it needs to fulfill its obligations. 800-651-3848 * TCDAS.ORC/EMPLOYER 4/1/2025 What Vou Are Providing The TCDRS benefit is based on employee deposits, which earn 7% compound interest each year, and employer matching at retirement. The following chart shows the estimated TCDRS benefit as a percentage of final salary prior to retirement for a new hire: % ofSalary that TCDRS Benefit Replaces at Retirement 120% Final Salary 100% 80% 60% b 40% 20% 0% & Hired at 55 Hired at 50 Hired at 45 Hired at 40 Hired at 35 Retired at 65 Retired at 65 Retired at 65 Retired at 65 Retired at 65 Assumptions Employees are new hires and will work for you until retirement. Your current plan provisions will remain in effect through an employee's retirement. Current laws governing TCDRS will continue as they are. Graded salary scales give bigger raises early in careers, with smaller raises later in careers (see Summary Valuation Report at TCDRS.am/Emploxe). Based on Single Life benefit. 800-651-3848 * TCDRS.ORG/EMPLOYER 2 4/1/2025 Reasons for Rate Change Below is a record of your required rate history for your retirement plan over the last five years. 8% B 6% 4% 2% 0% 2022 2023 2024 2025 2026 Reasons for Rate Change 2022-2023 2023-2024 2024-2025 2025-2026 Beginning Rate 7.46% 6.17% 5.59% 4.52% Plan Changes Adopted 0.00% 0.00% 0.00% N/A Investment Return -0.31% 0.12% -0.07% -0.14% Elected Rate/Lump Sum, -0.07% -0.24% -0.22% -0.31% Demographic/Other. Changes -0.20% -0.46% -0.78% -0.95% Assumptions/Methods -0.71% 0.00% 0.00% 0.00% Ending Rate 6.17% 5.59% 4.52% 3.12% Valuation Year 2021 2022 2023 2024 Funded Ratio 97.3% 99.1% 102.6% 106.8% Full details on the valuation calculations are included in the Dec. 31, 2024 Summary Valuation Report which will be available mid-May at TCDRSor/Employet: Next Steps Ifyou are interested in making plan changes, please contact your Employer Services Representative at 800-651-3848. Your benefit selections are due by Dec. 15, 2025. 800-651-3848 * TCDS.ORC/EMPLOYER 3 4/1/2025 STATE OF TEXAS $ COUNTY OF FISHER $ APPLICATION FOR PIPELINE PUBLIC ROAD CROSSING PERMIT TO; THE COMMISSIONERS COURT OF FISHER COUNTY. TEXAS GENTLEMEN: ON THIS THE 7kk day of Mesy 2025, the undersigned Ww Opuig, LL hereinafter, "Compâny" or "Applicant, 27 does hereby make application to Fisher County, Texas for the purposes of constructing, installing, laying, maintaining, opérating, using and/or. répairing a pipeline, mains pt lines for thc transportation and conveyance of natural gas, oil, and/or other hydrocarbors across and under a public road of Fisher County, Texas Qver which the Fisher County Commissioners' Court has jurisdiction and the obligation to maintain in good repair fort thé purpose of use and travel by the public, the location of said crossing and the name of the public çounty road as shown On the engineering drawing or profile, schematic,plat map and/or survey drawing. supplied. by the Appliçant (8.5" by 14" maximum size sheets), attachedhereto and made a part hereof. In consideration of payment of a $1,000.00 application fee; plus a. $5,000.00 penalty fee if construction and/or installation of the said pipeline in the public county! road has begun prior to this Application be approved by Fisher Çounty Commissioners' Court and the: further consideration of: (1) payment of à $25.00 feè per foot or any part thereof for any part of a crossing; and (2) $25.00 fee per foot or any part thereof for which the pipeline shall run parallel tothe county road within the county right-of-wày, all such feès to be paid, by Company with the Application, and. in considération of the County's granting permission to make use ofthe public county road lands above described: for the purposes aforesaid; the undersigned Company agrees that: such use shall bé.subjéct to the following terms, covenants and conditions, to-wit: L. The public'suse oft the public county: road for travel; shall be of primary importancé. The rights granted to Applicant by subsequent acceptance and: approval of this Application shall be subordinaté to the rights ofthe public to use the road. Iti is expressly agreed to and understood. by the Applicant that, Fisher County does not hereby, and does not by any subsequent approval or. granting of this Application for Permit, grant to Appliçant any right, claim, title, or easement in, to under, upon, and/or across any public çounty road. No, pipeline, main or line whichis thé subject of this Application shall ever be constructed, installed, laid, maintained, operated, used and/or répaired by the Applicânt in such manner as to interferewiththe use, operation, construction, maintenance; drainage or repair ofthe public road: or roads, whether a county or state road, and in the: event it shall develop that any pipeline, main or line which is the subject ofthis Application, hereftertobelaid bythe Applicant which in any mhanner interferes. with the use, operation; construction, maintenance, drainage or repair of any existing public road, becausé ofthé depth at which thé same has. bèen laid, or for any other. reason, the Applicant, upon request by the Commissioners' Court,so to do, shall promptly change or alter, at Applicant? s sole expense, such pipeline, main or line, insuch mannerthatthe same will no longer interfere" with such use, operation, construction, maintenance, drainage Or repair ofthe public countyroad. Appliçant agrees to make all changes, alterations; and modificatiôns to said pipeline, main or line which is the subject of this Application: as Fisher County may require, in connection with any future: use, operation; widening, alteration, relocation, drainage, and/or paving of any public county road, all at the: cost and èxpense ofthe Applicant at no cost and expense to Fisher County. Page 1 of 5 II. It is understood that no pipeline, main or line shall ever be constructed, installed, laid, maintained, operated, used and/or repaired by Applicant in such a way or manner as tointérfère with traffic, or SO. as to interfere with any drainage now or hereafter on or along such public road and that no pipeline, main or line shall ever be constructed, laid, maintained, operated, used: and/or tepaired by the Applicant in such a way as to constitute a danger or hazard, or to become a nuisance ofany kind to anyone using any public road or living in the vicinity thereof. III. The Applicant agrees as to the public county road involved with this Application that it. shall in no. way enter upon any: property hereby-affected for the purpose ofconstructing, installing, laying, maintaining or repairing any pipeline, main or line now existing or hereafter to exist ynless it shall have first submitted to the Commissioners' Court of Fisher County, plaris, specifications, engineering drawing or profile, schematics, plat map, survey drawing and/or description (8.5" by 14" maximum size sheets). ofconstruction, laying, maintenance or repair, as lo fully describe the same. IV. Applicant shall give the County Commissioner of the Precinct in which is located the road crossing which is the subject ofthis Application, with reference to aj public county road, and the Texas State Department ofTransporration, with refèrence to a state highway or road, at least forty-eight (48) hours actual notice prior to the time ofbeginning ofany work with reference to any such public road or highway. The. County Commissioner of the Précinct in which is located the road crossing which is the subject of the Application, or the Commissioner's representative, must be at thej job site of the crossing when the work begins; arid upon completion of the crossing, job must give-approval that the public road right of way àt the crossing has been returned to full use by the public to the satisfaction of the. Commissioner. V. It is understood and agréed by Applicant that all pipelines, mains or lines çrossing any public county road shall be either bored, tunneled, jacked, or driven under: the entire. portion of the public road right:of way, and also for a minimum distance of 10 feet away from each road right of way: line; and that the section of pipeline, main or line: plaçed through boring shall extend the full width of the public road right ofway and also an additional 10 feet away- from each road right of way line; and that all pipélines, mains or lines under such road right of way: shall be placèd through an iron or another approved. casing ofapproximately two inches larget in diameter than the pipeline; or as an altemative to casing, Applicant may install a heavier walled carrier pipe beneath the road right of way; provided, however, that in all instançes the installation shall meet all. the requirements of the Departmient of Transportation as set forth in Title 49, Code of Federal Regulations. Part 192, and/or thosè sâme, similar or equivalent regulations as adopted by Texas Railroad Commission and any other regulations and rules promulgated by the Texas. Railroad. Commission applicable to the constructing, installing, laying, maintaining, operating, using and/or repairing a: pipeline, mains or lines for the transportation and conveyance of natural gas; oil and/or other hydroçarbons; and provided further that the County Commissioner in whose precinct the crossing is being made, with the concurrence ofthe Commissioners' Courf, may require that thé carrier, pipe be caséd beneath the roadway when in his opinion the. bést interests of Fisher County would be seryed théreby. Said pipeline, main or line shall be placed at such depthso that there is a minimum of 6 feet from thè top of the casing; or from the top of the pipe if therè is no casing, to the top of the surface material of the: roadway; and sO that there is a minimum of 3 feet from the top of the casing, or from the top ofthe pipe ifthere is no casing, to the bottom of the ditch(es) in thie road right of way; and SQ that there is a minimum of 3 feet from the. top of the casing; or from the top of the pipe if thère is no casing, to the surface of the land for the entire 10 feet distance away from each road right of way liné. Page 2 of 5 VI, The Applicant further agrees, that: it will adhere to all County, State, and federal laws, statutes; codes, orders, rules and. regulations applicable to the constructing, installing, laying maintaining, operating, using and/or repairing the pipeline that is the subject ofthis Application: The Appliçant further agrees that priortothe construction, installation, and laying the pipeline that is the subject of this Application, Applicant shall obtain the fight from all necessary landowners to enter and perform work on the réal property of landowners adjacent to the public road to construct. install and lay the pipeline at the crossing described in this Application. VII The Applicant agrees that Applicant and/or its contractor(s) shall provide and have in placè all warning and traffic control signs and lights, barricades, flagmen when neçessary, and safety. signage prior to and at all times during the period of construction, installation, and/or laying of the pipeline at the crossing which is the.subject of this Application, and as necessary prior to and at all times during maintenance and repair of the pipeline at the crossing: VII. The Applicant. agrees that, after the completion of the construction, iristallation, and/or laying of the pipeline at the crossing which is the subject of this Application, the.Applicant will install and't 'maintain permanent signs on each side of the public road right of way at the crossing, showing the current pipeline owner; the cuirent emergency contact phone nummber for the owner, and identifying the product transported in the pipeline. IX. The Applicant agrees to save and bold harmless and indemnify. Fisher County, Texas against any and all liability that Fisher. County may havé or appeàr to have to- any pérson whomsoèver by reason of any act or thing that Appliçant, its' agents, servants, employees and contractors may do or cause to bé done in the premises concerning the crossing; ofthe public road by the pipeline: X. In consideration of the granting ofthe privilege hereby petitioned and: applied for, Applicant agrèes thât whenever it shall in any manner damage: any County Road or otherp public structure: by reason of àny operation hereunder, it will immediately, at its own expense, restore the same to the condition that the same was in before the damage took place. Applicant furthér especially agrees that: whènèver the Fisher County Commissioners' Court shall notify it in writing that it, its agents, servants, employeès and contractors have damaged any public county road, orother public structure, Applicant will commence the restoration thereof, in, accordance with the terms hereof, within forty-eight (48) hours after the reçeipt of such notice, and prosecute. such. restoration to completion, diligently and çontinuously, and that in the event of Applicant's failure in such event to being such réstoration or repair within the time aforesaid, or in the event of its failure to therefore prosecute the same to- completion, diligently and coatinuously, the: Commissioners' Court or its representative of said County, may take over the making of such restoration or repair with County employees, or through aj private contractor, and complete and effect such repair or restoration at the expense. ofi the Applicant. and that the action of the Fisher County Comimissioners' Court, or its representative: in making such restoration or répair shall be binding upon the Applicant, and such Commissioners' Court estimate or. statement of the çost and expense incurred in making such repair or restoration shall be final, conclusive and binding upon the Applicant, and Applicant shall pay the: cost incurred by Fisher County. in making and/or completing the restoration or repairs. Page 3 of 5 XI. It is agreed by Applicant that in the event Applicant enters upon any. property hereby affèctèd for the purpose of constructing, installing, laying, maintaining or repairing any pipeline; main or line of Applicant, now existing or hereafter to exist, in connection with any Stafe road or highway, thàt Applicant shall comply with all conditions and requirements of the Texas State Department of Transportation or its authorized représentative. with reference to any matter pertaining to any such purposes. XII. It-is further agreed that the subsequent order ofthe Fisher County: Commissioners' Court granting and" approving this. Application shall be and does constituté accèptance on the part ofthe County of the offer hereby madé; and said order and this Application shall constitute a contract between the parties hereto and shall be binding upon. the Applicant, it's heirs, assignees, representatives and successors according to all thé terms hereof. XIII. This Application for Pipeline Public Road Crossing. Permit shall expire 180 days after the same is approved' by the motion and, order entered into Commissioners' Court Records of Fisher County; Texas. After expiration ofthe: same, a1 new. Appliçation for Pipeline Public Road Crossing permit and payment offees shall bes required from the Applicant ift the pipeliné has not been installed prior to the expiration date of this permit. IN WITNESS WHEREOF, the Applicant has caused this instrument to be executed on this the 7hh day of Mg 2025. Winn Oprheg.Lie Company (Applicant) By: Kess ACapelin Title:, CEo Address: 5131 FM 186: Ra T Wodlanks X 77354 Phone: 281 763 8866 Page 4 of5 CORPORATE ACKNOWLEDGMENT THE STATE OF TEXAS COUNTY OF FISHER BEFORE ME, the. undersigned authority, on this day personally appeared Kss A. Choeln known to. me to be the person and officer whose name is subscribed to the foregoing nafinemariadinowidga to me that the same was the act ofthe aforesaid WAH Operes LEL a corporation, and that he exècuted the same as. the act of such corporation for the purposes and consideration. therein èxpressed, and in the capacity therein statèd. GIVEN UNDER MY HAND AND SEAL OF OFFICE, this the i day of May 2025. KARINA RAMIREZ Notary Public, State of Texas! Notary Public in and for Tbateecer Çomm, Expires 03-26-2028 County, Texas Notary ID 125850863 Commission expires: 03226- 3b3 ACTION OF THE FISHER COUNTY COMMISSIONERS COURT CONCERNING THE APPLICATION The foregoing Application is Approved and Granted by Order of the Fisher County Comimissionérs; Court on this the day of 2025, Ken Hoit Fisher County Judgé ATTEST: Fisher County Clerk and Çlerk ofthe Commissioners' Court [Seal) Pagè 5 of5: * CCLU Outline Platof Planned Roadbore N N W: Crossing E S RSE Cot 448 Parcels ID: 1959 Legal Acreage: 320.0000 Point A Legal Description: E/2SEC 209:3 10ftfrom Co.Rd. H&TC 320 AC SOUTHWEST Lat: 32.628362 Long:100.537930 WGS84 * 5.5". Casingrun as conduit for 2.875"flowline Lease Paeik: * Entrance 101 "AOft. Caunty Rd. 448 1oft - Parceis ID:4560 Point B haint Legal Acreage: 222.3000 10ft trom Co Rd- Legatpescription: M/3SEC 2103 Lat:3 32.628220- H&TC: 222.30 AC: SOUTHWEST Long-100.537890 WGS84- 2:875" Flowtine tot battery Cross Section Viewof Road Bore Point A Point B Coi Rd.448 E N - E 6ft V Point. B. 10ft "40ft 10ft * oft from Rd, Point A Go 10ftf from Col Rd. Lat: 32.628220 Lot: 32.628362 Long: -100,537890 Long:- -100.537930 5.5"G Casing runa as condult WGS84 WGS84 for2.875'Rowline Winn Operating, LLC County Rd. 448 Cirossing Glaytonville Canyon Lime Unit -60ft! line crossing. Not to scale WINN RESOURCES LLC 1002 5131 FM1 1488 RD THEM WOODLANDS, TXTI354- -128irija DATE Vo 72025 GASKAES PAY OACEE E OF, Fisher 5C0 * 5 u c orcX Ghors DOLLARS CAB Community NetionaBank, P0. 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