2008 victoria county cafr

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COUNTY OF VTORA, EXAS

COMPREHENSVE ANNUFNN EpORT

F HE E DED

EEMBE 31, 2008



CN VCR EXCOMPREHENSIVE ANNUAL FNANCAL REPORT

For the year ndd Dcmbr 31,

Prepad by: ounty Audit's OcJudy McAdm, CPA

Vicia oty Adr



COUNTY OF VICTORA, TEXASOMPRNSVE ANNA INANA RPOR ndd cm 008

TABLE OF CONTENTS

NTRODUCTOR SECTIONCn Ad' " . " "." , " " " nzn C . . . " . . ... . . .. . Dc cp c . . . . . . . . . . . . . . . . ...

FIANCAL SECIONIdpndn Ad p " . '

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n d Cne d c S Ac .."." 2Sn N p nd ""." " . " . . . 21

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FINANCIAL SECTION (Conned

TABLE OF CONTENTS(Conned)

Combinn nd Indvd Fnd Semen nd Shede (Conned

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miin tatmnt f Rvu Ep dit nd ne in Fundn Nmaj Gvmnta Fund . . . . . . ... .. . .

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min ane et Nnm Oe pei Revenue Fund . . . .min tatement Reenue Expendite n d ae

in Fund an Nnmaj Ote pe Reenue Fund .... .. .. .... .

Nmaj De vi Fund

miin aa ne t Nnmj Dt evie Fund ..... .. .. .

minin tmt Reu e Expedite a nd ein Fund ane Nmaj Dt ie Fd .

ndividu tatement nd edue

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NANCAL SECTO Coed)

TABLE O CONTENTSCoed)

Comb d dvd d Seme d Shede Coed)

va eCmg Saeme· Cue

Na e Seve uR B Sg u

Seule f Reveue xpeure Cge uBale Buge a Aul ...... . 2

B Sg uSeu e f Reveu xpee a Cage u

B • Buge Aua . ..... . . .......... .. .... . ... ... 3Cuu Re B Sg u

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Bge Sree Aex Sg uSeue f Reveue xpeue Cg u

B Buge a Au ... . .. .. . . . ... .. . . .. .. Fa F

Agey u . . Cg Se f Cge A Ll e .

STATSTICAL SECTION 2

Ted

Ne A y Cpe ... . . 2

Cag Ne Ae . . . . .. .. . . . ....... 23

u Be G vemeal u . . . 2

Cage u B Gverm u .. ... . . . . . 29

ax evue y Sure G vemeal u . . . . . . . . . . . . 3

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STATISTICAL SECTION Conind

Conind

TABLE OF CONTENTSConnd)

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SNLE AUDIT SECTION

Repr r Cr er iil Rprg d Cmp d her M r B ed Aud f i Seme Perrd Arde Wi Au

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Ne Seu f pediur dr d S e Ard 1 65

Sdue f idig d Queied C . . . 166

Sedu f Prr A d dg .. . . 1 67



INTRODUCTORY SECTON



JUDY McADAMS, CPAC T

VCT CTY TX

N. Bridge Room Vct Ts 779

Honorable District JdgesHonrbl County JudgHonorbl Conty CommissionesConty of VictoriVictria Txas

Agust20,2009

Tl (6)7·4Fax: (67

Th Conty Adito's ce is plsed to psnt t Compnsiv Annal Finncil Repot (CAF) of the Conty of Victoria Teas t "County for t yar ndd Dcmb 31 2008. This prt issbmitted in cmplince wit Ts Lcl Gvernmnt Cd 114025

sponsibility fo bth th accrcy f te presntd data nd t completnss and farnss of tpresnttion incldng all disclosus rsts with t Conty W blive th dta as prsentd isccuat in l matril spcts tht it is prsnted in a mannr designd to fly st fth the finncialpositin and rsults f opations of t Cnty s masred by the financial activit of its vis fndsand tht ll disclosrs necssry t nble th rdr to gin th mimm ndrstnding of tContys financial ffairs hv bn inclded

Te Cny Adito ss s t Chief Finncial Ofic for Victoria County By sttut te Auditorps to t Stat District Judgs This pvides for n indepndent viw of Cnty fnancialopertions spat from t Cmmssions Cr th lgisltive and ctiv branc of cntygovrnmen Te Conty Aditor is responsibl fr accnting systems dsign adit fnctions rqirdby lw gnral contol f nancs and nsring tat the Cunty mets its iduciary rspnsibilities totapayes with gard t County financs by strictly nfrcing t statuts gverning Conty nncs sprvidd by t local govnmnt cod As an ppintd Conty icil and s Crtfid PublicAccountant th County Auditor taks an at to phold th Cnstitution and the laws of t Stt f Texs

In developng and vlating th Cnys accntng systm cnsidtion is given t th adqucy of intnl acconting controls ntnl cconting cntls a dsignd to prvid rsonbl but notbslte ssrnc rgarding t sfegurding f ssets against loss from ntorized us rdispsitin and th rliabiity of fnncial crds f pepaing nancil statemnts Th concept of sonabl ssance rcgnies tht th cst of control sold nt xcd th bnfits liely to b

derived and te valution of costs and bnfts ruirs stimts and judgmnts by mangmn

All internl cntol vltions ccur witin th bv frmwrk We bliv that th Contys internlccnting contrls adqately sfgurd assts and prvid asnable ssurnc f pope rcrdingf finncil trnsctons



Honoable Distict JudgesHonoble County JdgeHonobe County ComissionesConty of Victoi

August 29

n complance wth Texs Local Govenment Code 55 Ihe nnc sttements nd notes contanedin ths epot have been adited by the ndependent aditors of Hrison Wdop nd Uheek, P" fm of icensed certied pubic ccontnts The independent ditos' repot s inclded in the Fnncalection of this epot.

When other cconting bses conflict wth state w Texs nd its poltcl subdvisions my folow thesttutory provisions of Chpte 22 Texs Governent Code Accordingly in 2 the Conty followdthe sttutoy bss of ccounting which s an other coprehensive bass of cconting provded bt notandated by this statte For the Conty the ony dierence beween genealy ccepted ccountngpincpes (GAAP) nd the sttto bsis of countng is in the epoting of other posteployentbenefits (OPES

The stattory bsis ders fro GAAP in tht the Couns pesentton of OPS on the fnncilsttements uses he sttutoy modified accl bsis s bsis ccrtely nd fly sets forth thenancil position of the County by easng the cos of benefts accoding to the adopton by thegoverning body of th Conty; nd by i povidng an cute ssessent of OPS liabiities nd extentof ther fndng for the tie fo which the benefts wee dopted Under GAAP GAS ttement o 5GAS 5 Accounting nd Finncl Repotng by ployers for Posteployent Benefits Othe Thn

Pensons defines n OPS lblty to ncde amonts the govening body has not thoized noposed to employees nd fo which thee is no leglly enfoceble biity The Conty has concdedthat recogniing an OPB libiiy as defined by GAB 5 wod eslt n pubishng nncal stteentstht are mtelly misleading t wod so be inconsstent wth tte nnc ws nd srepesent thenature scope nd durtion of the inncal ctivites of the Conty

Mngement hs provided nrrtive ntroducton oveview and nyss to ccompny the bsicfinnci sttements n the fo of ngeents Dscussion nd Anlysis D&A The leter of tnsittl is designed to copleent the MD&A and shod be read in conjunction with t The MD&Acn be found in the Financia ection of this epor

ROFILE O VICTORI COUT

The Cony s locted in sothestern Texas on the Coast pin bout dwy between the southend esten exteites of the Texas Guf Cas The Conty ws creted in fo excnmunciplty nmed for Mexcn President Gdpe Vctora The County enompsses n rea of 92squae le s and seves poplation of ,91

The Cony is a pblc corportion and poiticl sbdvson of the tate of Texs The genea goernngbody of the Conty is the eected ve-meber Cossoners Cot n ccordnce wth Acle 5Pagrph of the Texs Constituton Comssiones see fo-yer stggeed ters wo meberselected every wo yeas The County Jdge s elected at large to see fouryer term

The Commssiones Court sets the tx rtes estbishes policies fo County opetions, approvescontrcts for the Conty nd dvelops nd dopts the Couny bdget The Comissioners Court s soresponsbe for deeopment of polces nd odes, pprong nncl comtents nd ppointment of aous deprtent heds The mnageent and eadeship poided by ebes of the

Commissioners Cort nd the eected nd ppointed ocils of othe ey Conty oces s crcl to thesccess of the Conty n nncal anageent nd gowh

i



Honorable Distrct JudgesHonorabe Coty JudgeHonrabe Coty ComssnrsCoty of Vctora

Augst 20 2009

The Cnty prvdes a rag f sces, The County prvdes my servcs t rdary provdedby ay other eny f govrmt and prvds adda seces n cperatn wth thr cagovernmntal ns A prmay sevc s th dmnstrat o justce whch cdes the cv ad crnalcoty and dstrct curts stcs he pc cstabs dstrct attony vestgatrs clks thecorts sherf al scry and megcy magmet and grand juy bafs Ohr fnctospormd y he Coty cud th cnstructn and matenace of rads ad rdgs thrdepdy or n cprat wh thr ets; admnstaton plc hath sevcs assstac dgents ad th pvson of uvn hth dcaton ad wlfa sces vvg th cr adcorrct o depnd r dqt chdrn as w as prpry tax ccts f mup agces

Th aua dgt ss as h udan or th Cy's ancal panng ad ctro Bdgthangs a postd any July and Augst by th Cty udg wth th a udg apprvd byth Cmmsss C llwg th hags. Th fal bdg cuds ctgency ms Motappopratd udgts a prpard y und dparm ad cgy Th v udgtary cotr (thv at whch xpndturs canot gy xcd th pprpratd amt) s stabshd a th -tmv wthn an ndvda fd The orga budgt my amndd by Commsses Cut drcondtns pscrd y Txas Lca Gvmt Cd Scton 11.010, Budgttacta cmpasons pvdd n ths pt f ch gvmt d r Whch a apppatd dgt has b

adpted

Vos potnt compo us wr vatd to dtme whethe thy shud b cuded thCotys prtg entty caus f th gcac o ther opata ad aca atnshp wh thCnty Based un stadards stbshed by he Govrta Accog tandads Boad sNot t the fanca statmnts th cpo ts have ee ncudd n ths yas rpo: thVctoa Couny avgat Dstrct th Vctora Coty Chd fa Boad nd Czns Mdca CtrThs ntts a dscrety prsnd and a csdrd part f the prmary govrnmt o thCoty Ths prng thod was sd cas whe the entes a fncay accuab t heCouty thy d t have sutavy h sm govng body as h Cuy o d thy pvdsces xcusvy to th Cty,

ACTORS AECN IACAL CONDITO

Th ormt prstd n th aca stamts s prhaps bs desood wh t cosdedm h bader pspctv o th pcfc nvromnt wth whch th Cuy Vctora pats

Lol Eoom Th Cn s o o th ladg goa conms th v-cy GdnCsct rgo The Cn has dveopd o pma snss ntr wth grwth ecs andta mplymnt Th Couys prncpal coomc actvts nclud ptchcal d ndstrachmcl ps pac manactUrs havy sl arcaon prsrsd ccrt o ad gasxpoat mdca scs possoa and aca srces rtal td ad hghr dcoAthough th d gs ptochmca dustrs man a vta cmpont f th aa mpymt asdvrsfcatn wth hes dstrs podcton aca gods and pscs has rduced ecoomcvnay rgy pc ctuans

h Cuty cds rfc modst dt vs apd pcp amtzaton ad acceptal s vs

tha hav eftd frm snd sca maagm praccs Th Cuty pactcs cseatvudgg ad sets Gena Fud s tags t 5% to 25% f na xpeds I th past yarhe Cuy ncud dces n th Gera Fd resrvd fd balace as a sut o sva xpdtus nd evus cmng n ow ha expcd Th Ctys Genea Fud esevag s asd the Cntys pocy of drrg ad vare prpy txes Th utng resednd anc ds t ncud $38 ln ad varm taxes cctd Ocb er ndDc 2008 nd re nsad potd as dfrrd venues



Hoorabe District JdgesHoorabe Cony JdgeHonrabe Cnty CommissiosCnty f Victoria

Agust 2

ngTm Fnancal Plannng The Cn of Victoria has identified svral longterm isss that edto be prioitized d fndd by th Cmmissionrs' C Ths prioities icd adding a additionalcroom or th incasig asoad of jy tris esovig iadeqat parking roud th Cothscmplex ad making majr inastctre impvemnts to the ai The Coty purchased two city bcks

nt to th i f fue expansin pssibly v nw ail Th Couty intends t iss Cetificats f Obligatin i the first uar of 2 t rimbu th Gnea d ntim pnditure inrrdduing 28 ad t provid unding for ay planned ostutio pojets

as Managmn - Th Commissioners Cout has adoptd a frmal invstmnt pcy r th Conycnsistent with Stat statuts gvening th invtment of County nds and hs dsignated th CntyTae as th Ctys invstmnt offier The piy is pdatd aay Th gneral objectivs frh in the policy pvid for inancia serity and ptimm iqidity Couty fds whi ahvig thmaimm yied n funds inveted and maimm lvs invetd fnd Authrid invstmnts nsistnt with those invtments athrizd by Stat law fo Tas ounti Curetly, th Couty haslimitd is invstments to certifats of dpsits d my mket unds"

isk Managmn The Couty has risk xpsur in vrious aras inuding gnral iability wrkcmpnsation atmobile liabiiy and poprty damag To rduc its ik exposure i thse aras theCnty purhass cmmeia nsurace poiis m privat ari The relatd policies ary vaiousdductibes ad aggregat maimum lss totas

Th Conty is s xposd t ik o ss in th ea of mpoyee hath cverage I this aa theCty bas a rik o ss up t $85, p paiipant per yar Cisra thgh a pivateisae rrier ames all risk for individ paticipats pat that lvel Pas rfe to th nts tth nacial statmnts o a complt disussio of the Contys mpyee health inura operatios

Pnsn Bnfs Th Cunty prvid rtiment disabiiy and dath bnefits for ll it ll-timemplyes throgh a ontrditia dfd bnefit psin pn in th statwide Tas Cuty andDistrit Rtrmnt Systm (TCDRS) Spcifi plan povisi ae adptd by th Cunty within thptions avaiab in the stat sttt govrnig th TCDRS Bnft amunt a dtmined by th smof th eploy ontributios to th pa with intrst and empyeaned mtary crdts The

lvl f these motay rdts s adopted withi th ontaints imped by th TCRS At so tha thesulting befits can b xpted to b adquately inncd.

AKOWEEMETS

The prepaatin th CAR cud not have bn accomplished withut th efiient ad dedicated frf the staff f th Cony Audits Offic W pes o apprcition to a th mmbrs of th cewho assisted in and ontributed t its prpaation. W wuld aso ike to thak the ccuntig fi o Harrisn Waldrop Uhek LLP. for sharig thei knwledg and xtndig thei coption andsppo to he Cnty Audito's Offi Apprciatin must lso be pressd to th Couny Jdgmembrs of th Cmmissionrs Cur the Cnty Teasur ad al other oficial of the Cunty for theirassistanc in paning ad cndcting the finacial operatins f the County in a progssive adespoible mannr

�Jdy MAdms, CPAVictoria Couty Auditr

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ONY OF VORA ARECR O PRICIPA OICIASecembe 208

Donald R Pozi

Keny SpanKevi Janak

NAME

Ga BurnsWayne D Dierlam

Stephe yler

Val D Huar

Cahy Stuat

Sea Kenedy Rena Scheer

T Michael O'Coor

Laura A Weser Jua Velaqez

Joseph P Kely K Sephen Williams Jerge "Skppe(' Koetter JRobe C Cheshie

Anie Ramos

Stuat Posey Robet Whitaker e Welfel

Rchad G CastlloJames Calaway Keeh Easley JrJohn G Mller

AME

udy McAdam CPARoald W Pray

ELECTED OFF CIALS

POSITION

Couty Judge

Commioner Precnct # Commione Precinct # 2Commisioer Precnct # 3Commissioer Pecic # 4

Cmia Dstict Aoey

Couy Clek

Distict Clerk

Couny reaurer Couny ax Aseso-Colleco

Couty Sherff

Judge Couty CouatLaw # Jdge County CourtaLaw # 2

Judge 24h Judical Distric Judge 135h Judicial Dstrict Judge 267th Judicial Disict JUdge 37h Judcial Disct

Jusice of the Peace #

Jutice of he Peace # 2Jutice o the Peace # 3Jtice of the Peace # 4

Costable Precict # Cotable Pecict # 2Coabe Precinc # 3Cosable Precinc # 4

AONTED OFFICIALS

i

POSION

Couy Audto County Fie Mashal



FINANCIAL SECTION



HARRISON, WLDROP UHEREK LLP

HWUERli rUB AONTNT

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VIOR XS 1-81 12

NEPENENT AUTORS REPORT

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finn ptin nd pin nd t sts f t tstin, nd nt t pvde n pnn n tintn nt v finn pt n n pin Tt pt is n int pt n dtpfd in dne wt vn ung nnd ud ed in njntn wt tispt n nsidein t suts udi t

Ou udit s pfd t pupse in pinins n t ttu t ss fnan i sttntstt tive pi t Cnts si finani sttnts T ntdut setin sttt inn nd indvdu nd nnj und inni sttnts nd ds sttstia dt nd sd penditus fde nd stt wds s ud e US. Off fMnnt nd udt Ci 33, ng t l n n ntOgn nd t T ngl rlr pented ppss dditnnsis nd a nt ud pat t s i nn ttents T sttut sis nn ndndvda nd nn fnd fini sttnts nd sdus nd te sdu f ependtus

f fd nd stte wds ave en setd t te ditn pdus ppd in te udt f tesi inna stnts nd in u pn f sttd n ati spts n atn t t si finn sttnts tkn s we T ntdut setin nd sttisti dt v nt nsted t t uditi pdus pped i te udt f te ai fnn sttts nddin, w p n pnin n te

Lust, 2

2



N MANAGEMENT'S DISCUSSION AND ANAL YSSDecembe 008

he u he Cu r' h Cu l efme re ere he Cu f l e he e e eemer 1 008 he u l hul e e u h h mg rml ler he f eme he mg

e h em he u l ue mre f h rr eFINANCIAL HGHIGHTS

T e he Cu eeee l e he e h er eeme 008 $77 h mu $ ll m he C gg lg e e

A eeme 008 h Cu geme fu ere me eg l f$1 1 8 he u le f gemel ureere u le $10708

A eeme 008 ureere u fr he erl Fu $8 08 r % f eel Fu exu

he C ger g e eree f $1 60000 he fr h ee m m ug 008

OVVW F TH FNANCIA STATMNTS

he e f rg e u erme Aug S B r Seme ASB ek me u ghgg r ure h hel f fu ug e ug ggeg f m u u ASB uegerme e l eme, h re h geme gle u e e

u l ee ee u e Cu emee Cu' eme e m f u me gm-e m fu l eme e u e e f em rer l h qur u lee he fme

n n n n n� r:,�e kn�:t�:! th fa1L pnatio h i nanil <. I� �.. Mngm;s D n An

Jhis supplemetary nrm i qud s nd govnn innc �

tnt nintndd o ;3ive oruion nd nlsmm

G--v

-rn

-m�n·wi Fn

I Fund Financial St emen s

--�=o

m

=

p

o

n

e

=

=

t

=unitcF i·na··n·· ··c·· .' .m1

Seme Povid nfn n th Semen

Pvdimn n c ps spec

und Pvd nin

h gvn nd usins-yp pma gvmns. Cun's cm ponent unitacs h prm govn,mm Pages 271Q?

N F SemnPovid summ o ignian ouning pliad ltd dssu



OVRVW OF TH FNANCAL STATMNTS (ontnd

Gornment-wde Fnn Sttment Th gmwid iil sms which csit of th

fowng tw stteets, are dsgned t provide reders wth rad overvw of the Coty fnances in an r t a private-ecto snss

The sm f sss prsts nfatn on l of t Cntys assets d lailties wth th diferencetwen t two reprted as s vr te increass or dceases n t assets ay srv as a seflidcatr f wht te nancial psit of the Cty s provig deteatg

The sm f s prt infrmatn shwng hw the govrnets et ssts caged drng 2008,l changs n et asses a reprted as soo as the nderlyig evet givg is to te cage orsgdlss mg d w Ths vees ad epenses a rported in hs statmt frs s tt wi ony reslt i csh flws in fte fisca perds (g" noected taes and eared tsed vacaton leave)

Both these fincial stateents dtgis fntons of the Cnty tat re picplly spprtd y taes and

tergvermntl revees (governetl activities) from thr fcts tht are ntedd t rcove al r agicant portion f teir cst thrg ser fees and charges (siss-type actits) T goveretactvits f the Cty cld gal gvernmnt plc safty highway ad strets lt nd receatod pl ealt T snesstype actvites f t Conty incld the airport Navarr prjct and thr(cmmry)

The gvrnmentwde facal satmts nclde not oly th Cty tsef (nw as t pm gmt als te cmponet nts f Victra Coty Nvgatn Dstrict, Victor Conty Chd Wlfr Board andCtzs Medcl Ceter Thes cpont its ae nt cldd s pt of the priary gvrnt

T gvrnmtwide financial steets ca fod n pages 16 f this eprt

nd nn ttement A ud s a grpng of lated acconts tht is sd t aitin cntr vresorces tht hve een sgregated for specifc activities or ectvs T Cty lie otr state ad cl

gvrnmts ses fd accontng to ensre and deostrate copianc wit facerelated lglrirent ll f Lh fnds f the Conty a e dividd ito three catgoris: gvernentl fnds prprty fnds nd fdcary fds

e funds, mtl fud a sed t accot for esstiy te sae fctons prted asgml itis the govermetwde finac sttemets Hwever, lie th goveretwdfiaal satents goveretl fd fiacia statmnts focs m iws d uws fspdl ucs as well s a lc o spdl ucs availal at th d of the fiscal yer Scifmton ay e sf i vtng gvents rter finacig reqirmnts

Becase the fcs f gvrntl fds s nrrow tha tat of t govrnmtwid fiaal statts t issefl to cpar t ifrmtin preseed f gmtl fuds wt simlar ifrato prestd frgvml civis i te gvernentwid nnca sttents By dng so readers my etter drstand

t lngterm impct of the governents eartr ficng decsos ot te gvermtal fd alacseet and the goernt fd sttemnt of revs ependtres, and chngs fnd alances provd ecliati to fciitate ths cpariso etween gvml fuds and gvml cviis

The Cnty ntas severa ididal gvrnntal fnds nfoatin s prested sprately tgvrmntal fds alance seet and th gvnntl fds statent f revns pditrs andngs i fd alances fr te eerl d wch s cosidered a mjr fnd ata fr t thrgvmetal fds are cod nto a sgl, ggregted pesentato Idvidl fd dt for each thesnnr govrmtal fnds s provided i the fr f cmig and idvdal stateents ad scdsfwig te reqired sppleetry iforat



OVERVIEW OF THE FINANCIAL STATEMETS (Cnn

Govemntal unds - (tue

e Cu dp n pppd d f i G Fud d d id pi nu fndnd de ee fd de mpi du pded f Gen Fd demne mpie w de nd i ed n p 0007 f ep de mpe pend f e d d de pi enu fnd d e de i fd p 08-1 f p

Te emn fnd fi eme fd n p 70 f p

Prpetay uds Te Cun min w df p f pp fd Etp ud d p me fni peed up cti i menwd finn eme T Cun e enp fd n f ip N p nd np i(mmi Itl i ud e unin de ed m nd e nn

m Cu i fnin T Cn n n i fd f i mp

inu e i e i pdmn nefi mn e n inpfnn, ee udd w gm ci mwid fin mn

Ppe fnd pde e me p f infm mnwid fn m n mede i Te ppie fund fni mn pd p nfmin f ip d f e Npe f wi e ndeed m fd e Cn d (mmi

T i ppi fund fn em fd n pe f p

iduay ds. Fid fund e d n f d f e ef f pi d nme Fdi fund feed i emwd fn m f e fud e o e upp C w pm T u ud f fdu fnd ii m ppe fud

T i fidui fud fin eme e fud n p f i ep

N nn mn T n p ide dd i fmi i ni f udedif e d pided i e nmenwide d fd fi emn Te fn mn e fud p 0-70 f i ep

Ohr nrmn ddii e i fn em nd mp n i ep p ei quid upplma mio en C Gen Fud dmpi ede Ruied uppemen ifm fund pe 71 7 f p

T mi m efed eie nn wi m nmen fd nd mnep fud peend mmedi fwin e eied upp emn nfmn Cmn d

indidu fnd eme d edue n fd p 7- f p



GOVN MNTWID FINANCIAL ANALSIS

notd a t at ma t a a u d cato a gomnt nanca pon In

ca o Cout a xcdd ab b 3 at th co o t a nddcmb 3 8

C Vtra Ta

NT ASSTS

Gvermt BeeActvit Activie

Cure d oh s 35,125 $ 76760 $ 20700 $ 629 $ 54825 $ 3822979

Cpil ets () 2449742 246227 0994249 03870 54399 355858

T A 2279471 34949 �163(08f 7047 �9Q\5Q

C ad oh ibiie 23,2990 27059 228724 5897 252784 223729

Noc 6,5563 876689 9_38422 02545 _,g9985 9792272

To a 298067 47225 6950 .655

N ss:

vsm i p sses,

e of ead b 649048 445437 99988 988' 82 2482529 24249

Rsced 484274 5400 484274 35400

Usce 7O079 5927 7058646

o N Ass $ 2977994 $ 80725 $ 07803 $ 99879 :,9E ! 475995

T ag pon o Cont' n a 663%) c t m capta a g an dbdg m pmn mac and p) a ad dbt d to acu o a a t t ottadg T Con u th capta at to pod c t czn conu h aa aaab o utu pdng tg t Cut tmnt capa at potd t oatd db t od b otd at t oc dd o pa th db m b podd o hoc c capa at cannot b ud o da th abt

Th Cu a tcd nt a 4 whc p ouc hat a ubct to xtatcon n ow th ma b ud Th ag baanc untcd n at 954 ma bd t th gm ogong b ga o ct and cd

h nd h cun a h Cn ab to po po baac n a h cag atbo h gonmt a a who a w a o t paa gna ad bup ac

6



OVERENTWDE FACIAL AALSS (Contned)

Coy of Vo Te

CHAES NET ASSETS

Govrnmental Busins-tp

At iviies

008 008 2007 2008 200

REVENUES

Pgra reveues:

Chargs for scs $ ,11,43 $ 9,46,5 31,553 $ 33 96 $ 1,Opetg grts & cotbts 4,, 366 5 ,494 4,93 36,Cplt grts rbts 664 6997 1, 99 144

Gnra resPrpey txes 1 ,933 6,46 ,933 6,46Otr tae ,43 6,33 4,3 ,6,Oter 1957 55 '?6

T Rvs 4169 44,9 343,9

EXPENSES

G gm 946 646 19346 1,64,b sfy 4746 1191 144 6 1 ,11Hghws d stts 441 44 4Cut d rcto 46943 14 465943 4b heth 4,9471 437 494 413

Itret g-trm deb 34,9 3999 3439 399Ait 3,6743 4 36,43 4Nr pec 4 7"77 ,4 6Cs 17 .........t 4

T Expeses 3496 _�!! �O69 49

Chge t set beoe tnfes (1,643) 3,3,46 639 79 16,9 ,96

Tes (47259 (648,126) 4,59

Cang nt aet ,36 4333 964 47 1 619 9

N sss · Jry 008 36 31,96 99339 149 3:,

N sss · Dcmbr 008 91,4 $ 37,6 � 14 $ 39999 $ 14,9



OVERTWDE F CL LY · C)

Gee ce ven vs es Cus sss $0356 heun m he es h e sss f h Cu Ke ms hs se s ws

Iees m se 88% $7088 m h p e s ese ws ue fns s

Fs fu evnues ees 18% $3969 n mps wh 007, hs eese ws u eun f s e p

Cun nun e C f sh sves s .3% $450 mpsn wh 00 hs ese ws u ese n fe EMS ss

$107000 nese epeues f h n uns e h Cnp

xpee ad Pgm eve ue Gvemea cive

.

=

xpss I Pm enes

-- - -

Gal Fb safety \hwy ur and FQk hah s on

gvmn ad !H

l

eveue by ue - Gvemea v

P ax

OIh%

Chg i'

Op di

%

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cu

<%



OVERME-WDE FIACIAL AALYSS (Contnud

untyp tt Bnepe ace nceaed e Con ne ae b 904 eeb

acconn o 144% o e oa ow n ne ae o e Con Ke eeen o ncae ae aoow Ne e ae nceaed 0995 n copaon w 00 nceae wa d e po

eceng a goenen eng conac ncean e ae o e a

penses nd g venu s B usins styp tivitis�=i [ §pnse Program revenues I,

,

,

,

Ar Nv jt ssy

venu es by ue B u snsstype tivities

1--

II

I

Operng g

d bs

>%

Ch fo

vc

Capitl grans d

cobuon

%

Commy

%



FINNCIL NLYSS F TH GVRNMNTS FUNDS

A d i, h Cuy u ud auig ue ad demo ompi wh i-laed

lgl qume

Gnmna ns h ou o h Couy' rta s i o pvid iom milw, uow d aa o spl u uh omaio u ul aig Couy'iaig quim I piu rs a my v uu mue o gvm' oue avaiabl pdig h d h ia ya

A d he u ya he Couy govml ud pod omid dig ud bal o$1 8 d $ i ompo wih h pi y O h oal ud bla $1110708oiu rsr l ad aailabl o pdg h Couy do h md oud b i sv o idia ha i i avilbl o w pdig bu ha dy bommd o vaey o oh pupo $178

un h Ge Fud i h hi opg ud o he Couy A he d h u yauvd ud balae o he Geeal Fud wa $808 while o ud bal w $888 A amue o h Gel ud iquidiy i my b ueu o ompe boh ueevd ud ba d o udb o oa ud xpdiu Uvd ud baae epe o oa Gl Fudxpdiu whi oa ud bla p 8 o ha am mou

h ud bae o h Couy Gea Fud dad by $158 du ig he u y hi d du o vl o O va vu iudig ie iome e o oie d o jal imaev m i low ha xped. wo, h Couy obuio o h Ciy o ioia o hd evieiad whih aud a d i ud b o $50 iy h deae i ud blae wamily du o m expdu dibd blw

$1 1 1 1 000 o h Aipo buildg mova poj i whh vl doig y od buildig dmoihed d movd om h Aipo popy

Appoximely $800000 i xpu o hu evie ad he puha o iv popei ihe dowow o uu xpa o Couy i

Appoximaly $150000 o d v mal buldig h lad h Aipo $0000 o quipm d o p bu u o he ew R Magm dpme $0000 o a w phoe yem o he Couy C Iomaio ehoogy d Couy Co u oi

Prpriar Fns he Couy' popiey ud povde h m yp o iomaio oud hegovmwide aia am, bu i moe dil.

Uie ae o popiey u a he d o h ya amoud o

2 27Unrr Unrsri

Fn N s N ssAipo $ 778 $ Navao Poj 8 8Commiy 77 80

Ta 1 9

Oh o og h i h u hve be ded h duio o he Couybueype aivie

1 0



GNRA FUND U DGTARY HIGHIGHTS

eee bewee e g bdge nd e l ameded bdg esld a nese $38077 nda b e be smmaed s llw

$18015 mselles neses geeal gemen pedes de pmepcses e new eds mgeme depme engneg sees d bdng pcsse Ap bldg ema pe ad eses n psnnl

$573 msceles neases pblc se expedes d ese e pes eps mae medcal nd sed F e nd ES sees w e C ca

$22800 m sells eases e d eca epds de e pcase a newcpe e Exes c

$820 mselles neses pb eal expedes apa la ad ases de nceses peg expeses d apal asse pcses

s cease $58 was be nded mseles eases gemal e esad ees eees ad e msellaes s Te mag $378510 was a ppsespedng ne m e expeds m eseved d ba

F 2008 e enea Fnds l expedes me $12687 lwe a e a bdge Ts pseae s ma de $356 spe depme ependes w $50 ws bdgeed pse

a bld g a dd pe l 200 al and e as epende ans ame de bdge 2008

CAPITA ASSTS AND DT ADMINSTRATION

Capia a Te Cs esmen n apal asses s gema l ad bsesspe as as eembe 3 2008 ams $353 ne aumad depean Ts esmen n capalasses des lad bd gs mpemes ad me d epm Te a dease Cssmen ap asses e c ea was 03% a 02% des gmnal aes ad 028% nease bsnesspe aes

C Vcra Tea

CAPITA ASSTS(N Dprcaon

Governmntal Businss-typAcvies Acves

8 8 8

and 90 ,9 $ 49,4 $ 494 8 49Cosruc pge ,004 004Bilds ,00 44 8504 8998 ,00 4,Impovets 8,9 9998 9,9099 8805 85 58Machiny d qmen 459 4449 59 45 440,8 80

nfsc 998 05 9498

To 4494 $ 4, 0999 $ 0980 4,99 558

j capal asse es dg e ea nclded e wg Te dd ns e gemeal es pa asses dng e ea nded eembe 3 2008

cssed e g ad ceas b $73312 d e pa seeal ppe e C expann Te $255 ease mae ad epme ded e lwng $30000 e

pase ew pe ssm e C Cle k ad e Cu C aw es ew eles alg $8000 e es depamen ad e ee badepame ad a exaa Rad ad Bdge ec e amun $2000

1



CAPAL AET AND DE ADMNRAON Coed

Capa Ae Coed

he addos to th bsss-type actvs cpa ass dg he y ededDcember 31 200 constd of th foowg: Ongog mpovmnt to th rport prprty ad frbshmt of th trafc coro owr t

he apor

Adtoa nformo o he Conty's cpl aet ca b fon n Not 6 of th report

Logem deb A the nd of he crent yer th Cony hd o bo debt otadg of $10000 Ofthi amount $05000 comps dbt bcked by h fl fth nd crdt of th govrme ad $1005,000curd soy by spcc rv sorcs (e., revn bo)

Co of co ea

Geeal Oblgo ad Reee od----------� .

Cetctes of obgatG obgn bodRvnu bondsBd dscot

o

GoeeaAc

008

$ 330000 $ 3200003035000 05000

6,05,000 $ ,65000

epeAce

008 00

$ $

1005,000 1,05,000(2632 2,2

$ 100236 $ 1,0205

oal008 00

$ 330000 $ 3200003035000 05,000 ,005000 05000

_232 2,2

$ ,036 $ 05

Th Cotys tot db dcrad by $10000 62% dug he cut yar h w du to debtpaymet The Couty matn s n rtng from Stdd & Poor for gnr obgon deb! Addtoa

nformato o he County logterm dbt cn b found n ot 1

Ecoomc aco ad Ne Ya dge ad Ra

Th a bget s dvop to povd ffn ffcve nd cotroed e of th Couy roucs asw s a m as t o ccomp h the hght pory objecv Though th bugt th Comm oner Curt etth drcto of the Couty, acat t ourcs n tablhs t prots

Th fa 200 bdgt ws adopte by Commonr Court on Septmbr 200 The bgt ncudd cot ofvg sy crs of 12 new poto d vhces fo the Sh Offc The propety tx e wast t $0 6 36 ct p $100 ad tab vauto whch rfcts no chge fom Ih 200 axt Howvr h 200 rte $002 ce (or 6.6%) ovr the Cty cte a at Th txbevuto ncras for th 200 ya by $ bo whch w rt n cr of vue of $ moTh Gr Fud bc expctd to dcs to co to $5 mon t th of 200 Howver, th

Couty td to s Crfcte of Obgaton th e frt qatr of 2010 to embur th er Fud for thotm xpdtue hat we mentod prvouy

Ree or omao

Th fnc port dgd to prvd a gea ovrvw of th Couty fnce for tho wh tt the govemt fcs Qusto concrng ay of th formto pod hs rpot orrqust fo addtoa fc formton hUd b dsd o th Couty Audtos Oc 15 N Brdgeoom 22 Vcora Ts 0

12



Basic F nanc al Statements



COUNY OF VCOA EXASS T TEMENT OF NET SSETSD 1

rmr rnmn

ornmnal Bnp Componn

Ac Ac T Un AE

Crrn s Cas and c ans $ 95959 $ 335 $ 9963 $ 923C nd cas ns rrcd 56 56 533Insmn 5 5Rcab n 535 3 936Inrna baanc 39 39 om or gornmns 55 93 9 599 om rna pars 35 35Innor 233rrd pndrs/ps 36

Toa crrn 3559 233 9

onrn as Cap s

and nd r no bngdpcd 595 933 533 3353Bdng mpmn andpmn (n 339 6 336 36999

Issnc co n) 96 695 659 3 9Rrcd as

C and ca an 36Inmn

Ta nncrrn as 263 369 3555 95ol ae 596366 3 99 966 5356

1 3



nm

ATESCun e

un ye $ 99,33ud exee 777,964ud e py 96,73D geme 6,4Cm y 37,7Dep ,0nd enue ,6d mned ee 6,777Cue ngem

gn 36T e 990

Nuen Ne pn ngem

bgn 6,6,63T nun e 6,66

T bi 9667

NET ASSETSd e e

ed de 6,49,64Rd

Db ,966O p 6

d 7977

T n $ 9,7799

Te myg n an nga m

Pmy m

uy Cm

T

$ ,636 $ ,99 $ 1933 947 7,07, ,944 74,7

6, ,6,73770

0,6, ,3

,793 7,70

,00 39 ,0 , 74 373 ,997

934 7,499,9 3760,093,4 7,499,9 376,0

,67,46 ,7,9 6697

9,99 6,,9 763,40

,966 ,76,76,3

9 ,9994 9,39,9

$ ,47,3 $ 39,99,797 $ 967977



COUNTY OF VCTORA TEXASA MN AIVr h r dd r 200

Fncn/rrasPim Gm

rnmna acnral grnmnb c aHghwa an r Culr an rcranbc alhInr n ng b

Tal grnmna ac

Bn acNaarr jcCmar

a bun ac

a pma grnmn

Compoe i

Epn

1561760000

657

6750

T�Jn

7006

17

accmanng n a an ngral ar h amn1 5

_a Rnu

Cag fr

555576 766

66

1001

606516

6661 55

176

160 7

nra rnax

prangran anCnbun

5561716066

151

701

75

75

0

605

Caparan anCnrbun

657

657

657

567

r a r gna rp a, l b rcal ahr a

ran an cnrbn n rsc scc gram

nrrc Inn anng al f war rgsscan

Tranfa gnra nu an anss

Chang n n asss

N as bgnnng as nng



Ne (se) evene ndCns n Ne Asses

Pm} Govmn

BsessGovnm e Cooen

Aivs Acvs Tt Uns

(33366) (33366) (566) (566)(366) (366)(465,943) (653)

( 3 8) ( 3 8 )(335) (304 ,359)

(8668) (8668)

(888)(70,643) 58)

5)

8668) (5) 3

35

63 63 338 8 356835 835

83 83

3655 36555 8 5 3 38868

3 3 68 85

666 833 63(356) 6 (868) 55

3856 383 385$ 83 $ 3 $ 65

6



CU VCRA EXASAANE SEEOVERNENA UNDSm 3 8

AETCrrn

Ch d ch rrcd Ch n rtrcdImn Rcb ) rm h rnm rm h ddnc hr d

Toa a

LALTE AND ND ALANCELiabiii

ccnt pb ccrd pndr h d h mn pd rn

oa ab

d baaRd r

dc

d bUrrd dd rprd nr dSpc ndb c nd

oa d baa

oa a ad d aa $

h ccmpn r p hs mn 7

55565607

500000056858

7657090

0690768

676557

28658000

750056589900

0690

798098

8688

768

h nmn rm

Fd Fnd

8965 9595895607

50000007 769590577 08550

0 095050690

879867 608709

$ 870 988669959 77699660 9660

8658000

9098 ?89 565876 8778

0690

798098

677 677065

87606 98

608709



COUNY O VCORA EXASREONIIATION O TOTA OVERNENTA UND BAANE NET ASSETSO OVERNENTA A IVITIESD 3 008

o om b

os o fo oal acs h sa of n a a

n ca:

nna svc n s use b e Coun ce te ost f alnsne o nvu l uns e ssets n bles of ntr srv fns cld overnmel ctves smn of n sss

Poe xs ecevb be oled s e bu nt vlbe senou o p o te os epentues n efo e dd e fns

Bs fcs vrmea fs s on sot-tm fnann sm asss ot b avabe to p fo cnt-po xpnturs ose sses (om, ecvbs ffse b fee evus e vmal fnds

d us not fu bln

Cpl ssts sd n ovrnmntal vts r ptd as xdtues ovemena unds e as osrut e os o tese ssets s$669639 a e ccmuad pt s $369999

Ote oncue sss (o eme bond ssue sts used n ovenmnalctvtes e no l esources ad fr a not repot novenmenl uns e cos of s sss s $6 d t ccmmoo s $96

Lo-trm labs r o due n be n cr pr a t

e ot er as a bes e funds Lo-trm l ab ts a a ossof:

ods paab

Capta ass bl

Acu ntes be

Cmpnstd bsees

Ne o goee iie

e compnn s a n ntr p ts semn

$ 605000509

96959

$ 9

390

65 9

656

69

96

900

$ 999



CUNT F VCTRA TEXASTTEMENT REVENE EPENDTRE ND CNE N ND NCEVERNMENT NDFo y Dee 2008

REVENUEae f e a uer feIergmeale frfeure me iomeLe pemiriu oMlaeol eve

EXPENDURE

urreGeeral g oermPul af gha reeulur rereaPu eh

apa uere

Prpal reiemeIer a fi hrge

ol die

e fe f reue er expure

OHER NANCNG OURCE UESae f aap al la preerafr rafr ol ohe icig oc e

hage fu e

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h ampag re egrl pa r f hi aeme 9

$

$

OherGermel

Geerl

945 $ 444 45 4445 44 945 54

999 995 5

45999 9

9 449 5599

4459 494 4 4 9

99

44

44 4

4 54

55 (955 494

45 434

544 4

$

oaGermel

$ 5955

49544

595555

4949

9494454

45549449

49

99

454599

94

454

94

49

54544

$ 449



OUNTY OF VTORA. TESONLA TON OF H OVNMNAL FUNS ATMNT OF VNUXNU AN HAN N FUN BALAN H TAMN OF ATVF a mb

t n hng n und bn - gnmnt und

os fo oal as sa f as a

base tel seve fd s sed by te ty t arge te sts f ealtse t dvdal ds e et ss f te ter serve d s eted gvenel avites

e et eet f vs tsts vvg atl assets e saes dtde-s s t derese ne t ssets

rren yer tal tays e eendres te fud fna stteets bttey sld b s as reases n t asss n te gvenedefaal sttents et eet f vg t 008 tal lys s tres et ssts

Drtn s t egd as xnse te gvet fds s tds n rqre te se f rrt fal rsrs t t f terrt yar's drat s t deres t assets.

t se ds rvd rrt al ses t gvrl fds;eve ssg db ass lngtr labts sttt o etassts

rent y ayts n lngtr deb a dts t fnd fnalsttnts, bt ty sr t red lgtr blts n te gvrtdfn sttnts I t rret y, ts ts sst f

Bd ral trnt

s ra treet

Bs se rerty txs l t e ted f sve ts fr tentys fsal yar ds tey re t nsdd "vlble rvs d aredfrrd t gvetl fds S lay, tr rvs r t retlyvlbl yar d ad re t rtd as rev gvrea fds

Prty tas

Ot vs

Se ts reted te statt f avtes d t rqr t s frt fa rses d tefr ae nt rertd as dres ngvernta fds s tvts sst f

Dese std bssDras rd ntes

Dras ssae sts

Change in net aet gnentl t

ayng nts re n tgral art f ts sttt

0

60000_ 504

54)80)

4446

8

4666

46

804

860

(8556

(054

54

(584)

646



COY O VCORA EXASSAMN OF N ASSSPOPAY FUNSmbr 3 20

usess-�e Aves

GvementaAcves

Nava ea SeveApt je Cmmssar al Fn

AETCuet asses

Cas a as euvaens $ 728 $ 1858 $ 3562 $ 373785 $ecevables (ne) 2 324 535 657e frm e vemens 3 3ven 2877 2 877

Total ct at 2222 8 3562 46 657Nnuet asses

Capa assets

a and te assets nt benepa 33 4433s mprvements aneqpme () 84230 2 735 5 53 886

B sse sts ( 4265 4265

Total oct at 82 30 26082 5 53 364

Tota at 863528 275358 50782 4388 6574

LALTECt abes

Auns aabe 7043 57 8636 457Arue expenses 25274 338 277 383 273

Ae ees aabe 2222 22 22Due t e fus 266 383 28 325 883Avace fm fuds 26 26Cams aab 237750Ac msae absees 753 585 678 873Cet t f bds paable 850 850

Tota ct iabii ti 6407 2227 23 352665 35Ncrt labltes

Ared mensate absees 83 2 622 2Bns aabe ne 7368 7368

Tota ot liabti 83 877 622 38422

Tota iabiliti 24437 677 583 287 35NET AET

Ivese cata asstsne f eat b 8423 56 553 88Unese e assets 7782 2836 2776 5522 2234

Tota t a $ 850 $ 52783 $ 2 $ 4783 $ 223

e aman es ar a nea pa f ts saeme

2



COUNTY OF VCTORA TXAS MN OF RVNU XPN N HN IN FUN N PROPRIR FUNFo t ya dd mb 31 2

Business-ev

v

OPERAN REVENUEChag v $ 22189 $

Rn 1383 12461Mn 42

oal opeag eee 264426 51

OPERAN EXPENEo oan 33Cmmy nL n 2829

h van zan 6416 238oal opeag epe 6,42: 1

Opeag om lo beoeoopeg evee ped oo ad 1,399 4833

NONOPERAIN REVENUEEXPENE

nv on 6139 2884

n gn an nn 212

n e n 681T nnng vn

(xn 33291 62926

ne ( onnn a (146 (67,759)

Cn nCa ga an on 8699Tn n 42,89

T non n n 133886

Chng n n a 2981 (67,759)

T n gnng 8211941 16642

oal e e a d o e $ 8191 $ 19283

Th nyng n n ng h aen

22

Commisa!

$ 94666

·····w

94666

112

(2284

12

(2132

(2132

$ 44?9

vnn

v

nna vT

$ 2968 $ 239443126296

884232113 239443

3,31122829

28268924431296 268

111414 (4323

128212

(681

(28378

(112992 (4323

8699 _4289

133886

2964 31463

993839 4143

$ 11483 $ 22394



COUNTY OF VICTORIA, TEXASN F FRR FN t y e Dee

Busness·t�pe Acivies

GovenmenaAcves·

Navaro IntenalAi( Projet _ Cmmssa Servce Fund

CASH FLOWS FOM OPEATNG ACTVITIESCash receved fr custes $ 2603,358 $ 519,426 94.666 $ 327450 $ 2,306,239Cash pa d s upples f gods nd serces 2,399,53) (209789) (4447) 2,5769) 2975,97Cas pad eplyees f servces (595,277 (79,0) 6906) (744 ,043) 85,892

Net ah pvdd (d) by patatvt 39432) ?9977 8907) _1�32 (75524

CASH FLOWS FOM NONCAPITALFNANC ING ACTIVITSBowng (epayens) t er unds 394 9 58) 9 (90,755) 5624

Tanses n her funds 472859 472859 !Net ah pvdd d) by pta

fa atvte 473253 (9 58) 9 382 04 75524

CASH FLOWS FOM CAPTAL ANEAT I NANCIN G ACTIVITIESapal cnbtons 4 , 9 8 9 8Aqusn and consucn f capa asses 464425) (5504) 4200) 47429)Pncp pd n bonds 80,000) 80000)nees pad 64,512) 64512)

Net ah pvdd ed) by ata adatd fa atvte 52507) (150016 4200) 206723)

CASH LOWS FOM INVSTING ACTIVITESnvesen nome 6 39 2884 0280

Net ah pvded d) byvt at 639 2,884 257 0280

e ncease dease n ash nd cashequvens 35453 (8,3) (2 84) 5299

Cash and cas equvens a begnn ng ea 6,845 49,7 57470 368486

h ad h vt at ed f ya $ 97298 $ 40,858 $ 529 $ 373785

2



OUT OF ITOR TESST TNT CS SRRITR Y UNS the year c 3 2

Jusness-type Atvs

Nvo lirport Projec <:ommssar a

GvnmnAciviis-

nralSere Fund

RECONCILIATION OF OP ERATING COMETO NET CASH PROVDED BY OERATINGACTIVITIES

Operai ioe ss

Adjuns oncl oping oe ton vdd b png vesDeprao nd znCng in ss nd ibi

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Nt cash provded (used) by

operatng actvlies

NOCASH CAPTAL AND RELATED INNCING

ACTIVITES

Cpi nud la o p sddiin

$ 1 ,073997) $ (4833) $

675416 230085

1068) 6965

38513352) 2 115)8987 566

1269 91)

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391 432) ?_29977

172860

T acmnin oes are an egra f s smn.

24

22584) $ 1 1 01 414 $ 432537

1523

2 79

7501 , 1 2 5

3677

907024

5897

3855188)10303

835

921052

87804

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(233 ,769)

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CN O VCOR EXSTA TEMENT OF CHANGES IN FIDUCIARY NET ASSETSFDUCAR FUNDSFor the yea endd Dcmbe 31, 2

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As pl 99Ad xpdsxpsAd s p 588D vsed v 5553C p l ls

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Tl ll 535,Tota liabiiti 96996T T

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695 ,398 ,8985 ,8588,69 8,5

865 ,8655553

,835 335695 68833 89598

35 36835 368

695 693333 5665,98

659 563

58 5659 9 938989

99 89 9659



C N VCR XTTMNT O CTVTCOMPONNT UNIT Ih n Dmb 3 2

�c!ionP:.cC"m= �

mpnnt UnsVo Couny von DVor Couny Cl lre Czn e Cn

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$ 58553

45644

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$6253

$ 6253

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$

256

$ 256

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Vt

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$ (1,8848)

(1 , 81 ,848)

129393354964205990006

1 890,408

708560

7644076

$ 835,636

Ne (En) vennd hng

mn n

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Bd

$43829

43829

322

3,22

46,951

1 32,541

$ 1 7492

$

$

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153627233

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$

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9,102325

29393354,964

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25 75427

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96579277



COU OF VCORI ESNO S FINANIAL S A MNSDmb

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COUT OF ICTORI TESNO O FNN MNembe 1 2

NOE MMAY O INAN ACCONN POLCE

h County of Vitoria Txa th Conty i a po tical subdivs on of t Stt of x t "Stt)

County s govrnd by t Comminrs Cout ompd of for ) County Commiionr nd thCounty Judg, ll of whom ctd oici

Govenmta ccounting Standrd Board GSB) s t cptd primary tdrdeting body fetbiig govrnmnta cuntng ad finn rptig pricps to th xtnt tht it ue do oconflit wit S finci aw nd th S Conttti Th codiftio of GSB Sttemt andIntrpttio and y mndmet thto df t Govnment ccotg nd innci RportgStandd tht ostitut gery aptd ccoug prip GP fr govermet uits GSBrogis tt th tblimet of aounting stadad f at d l govrment wih wrcated by ttes i powr rtnd by th stts

Prior t 28 th Cuty pprd finaci ttement n ccrdance wth GP bc it did nt twit Stat finil ws d t Stt Cntitutn Hwver the Coty h cocluded tt omplyg witreently ud GSB Sttmnt N 5 GSB 5 onn n Finn tn by my Ptmymn Bent Oe n Pnn OPB wd lt i pblg fni ttmnt thtre mtraly miading t would o be iitt wit Stat fanial w nd mirpet the natucp ad durton of t fal tivit of t Conty

Bgiig i 28 th Cunty prpard t finacia tatmnts uig the ttutory bi of ccontigprovded by t Stat Chaptr 226 Ta Govrmnt Code Captr 226 nc coutg adRprting t Satutory Bais hi Sttutory Bai i a comphnve bai of couting ote thGAAP tt i coitt wih Stat fni aw d the Stte Cotttio Te tuory utingpctic a pribd in Cpter 226 amd or upsde porton of GSB ponoucement

oy deprtu fom GAAP a ut f ppyig th Sttutory Bi of outig i th acotigfo d portng of OPB GSB 5 rqui tt nd o govermet to etbli tadrd fo temaumt cogtion d dipy of ot potmpoymt befit expeeexpditue elt

liabiit i, ad not dicu t fii ttmnt. Th Sttutory B dr fom GAP thtGAP rquir govrmnt t rport OPB libity ve whn te govemet hs nt prmd orcotctd fud futur benfit nd wn t i no lgly nforcbe bi ity I oter word GSB 5do not dstgu btwe gvermet tt gy nforcble liabty d govermet that doeot; nr do it distinguh btwen gvernmt that promd benefts d govermet tat h otIn ddito GSB tatd pgrph 77 f GSB 5 th Bord imed it genel pesumptio ad thtof otr tadrd ttr, tat mpoyr tht a tabihd an iin potempoyent beefihs ccptd onby tho bnft Sh prsumpt my rsut in mateialy meadgicial sttts ad my b nary t State aw ad t ct of te govrnmts gveg bdy

Th Statuty Ba of accoutng prvde n countig bsis fo [h County to pot ay lgyfocb OPB bity it my hv incurd based o t County Subttiv Pn SubstatvPl i dfd in Captr 226 p providing OPB approved by t govig bdy of the pn

prvd ccrding to te aw d Ctitutio of th Stt Th Sttutory Bs is conitnt with thdfntio d chrctritic of a lbity defied GSB Cept Statemt N en o Fnnement s prt obgto t crife reUrce tt te govenmet i no dirtio tovoid No promi of ot uing rtiremt etr benefs beyod 29 hav be made tomply by th Commionr Cut Couty ha inludd omunicatios bot i infrmtionpvidd to empoys and i t anu fincil ttmt tt pcificly stae that the deiin toprovide th bft i md o n nu bi



OTE 1 SUMM AY OF SFAT AOT POES ud)

smmary the Coty's presenttio o OPEB i its iacial atemts sig the Statutory Bass i

Chper 22: ( 1 mare he cost o bf ccodg to ther adopton by the govermet body of theCouty; 2) provides an accurae asemt of OPEB abite d th x o heir fudg for th timprd for which the benft were adopted ad 3 povide ormation usfu n aessng poteiademad o th Coutys future csh ow.

Other ignif icnt accounig policie foowd by the Couny ae dcribd below.

A RporinG Eti y

n evauating how to deie h govermen fo financial rporig purpo th Countys managmetha conidered al poteti compont unt The decsion to incude a poeal compoent u it i hereportig eny wa made by app ying the criteria t foth i GASB Stamet No 1 , h innlptng Ent nd a ameded by GASB Statement No 39 Dnng Whh CtOgnzton Cpnent Uns. Under hee gudees he rpng entiy conits o te pmay

goverment al nds of te Couty ogazton o wich te primary govemet is faciayaccounble oganization or whc the primary govrmen ot finacially accoutabe oranzaothat aise and old ecoomic resouces for he drect beeit o prmary govenmt and ny ororganzaton or wch th nature ad igfcnce of hi elationshp with te primay governmn ich tha excluson coud cuse h County' fncial taeme o be mleading or incompleteEites other than e prmary govment hat ae cluded in th prmary goverments finncalsatement a caed compoent ui Te compoent unt discud i th ot ae ncludd hCouty financa statme bcaue of he gnfcce o thr fiancial ratioship wt the Countyand th Couny abl ty to impos i will on the orgaizations

Comoent nit

The componn nits column i th finca atement ncud e facl daa of th Coutys r

compoent unis. They ar rpod in a epaae colum o emphai ha thy are lgaly eparatefrom th County

Vicoria Count Navgatn Dric Estbshd to ovr and regulate the maintenanc ad opeatioof the Vctora Barge Caa h irict governed by a Board of Commssoner eac mmber ofwhich i apponted by te Commisiors Court of te Coy The Commioner Court of Vctoriaao reviews ad approv t anua budg\ Ti etity i coided a Govrnmental Fund Typ forth Countys epoig purpoes ad ue he ame fisca yar as he Couny

Victora Cont Chi d Weae Bord - Etablihed to povid vaiou cd protective vices o redento e County T Commioer' Court of the Couty appos each member of te enys board odeos ad vews d approve s anual budgt e progams of e Boad r jontly finand bythe Couy ad te Ste of Tea Ths ty i conidered a Governmtal Fund Typ or th Couny

poting purpoe nd use h me ical year as he CountyCtize Mdical Cter · A 3bed acue car hospia owned by t Couty and establishd to providemedca vces o th resdnts of e County ad urroundg area. e Mdica Cer i governby a board of dirctors ac membr o wic i appoited by the Commoner Cout o te Couty.This Court ao rvws and approv the aual opeaing budgt of th Mdica Cnter CitienMedica Cnter oprates on a fial yar edg June 3 of each year The amount pored or teMedcal Cter n finacia temet are as o June 3 Te Mdica Cer epoed s aProprietry Fund Typ in the accompnyig fnacal statemts

3



NOTE SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Cotinued)

A Rtn Ent ty tinud

met fin ttmnt f a f t bv nted mt uni my b btnd byntg hi tiv admnttiv e t t fwig dd

Vt uty vgan Dtt 1 o Bdg Rom 1Va T 779

Vita uty d Wefe Bad1 5 E Ain RadVitia T 7791

iin Md t7 Hita Dv

Vit T 77

B, Gvenmnwd ad Fund Fnancial Sttemnts

T gvnmt-wid fini ttmnt ( the ttemn of nt et and t ment f angin n at) t infmt on nnfiduiy tiv f t uy nd t mnet unit h mt t te f iteund tvity ha be mvd fm th ttment vnmtvt whh nomy a ud by te nd ngvnmeta vnu a etdty fm buy tvti whi y t a gnifiat tnt fee nd hag f utLiew h imy gvenmnt i ed aty fm t g y ate mnnt ut

Th ttmt f ativt dm th dgee t whi t diet n f gvn funtn gmt ft by gm evu Dt e to tat a ay dentfab with

ef funtin egmt gm vnue n ud ) g t utm aat wuha u o dey bnft fm gd, v vig ovdd by gvn futn gmnt ad ) gt nd tibut tt e tted mtg t atin aumn f t futin gmnt T ad th itm nt y uded mnggm vu ae td nted a gnat vnu

Sat fna tamt vidd f gvenmnta fund itay fud dtynted m unit nd fduay fund vn tugh t tt a udd fm tegvnmntwd fna ttmnt Maj ndvidua gvenmnt und nd mj ndvidunti fund d a t umn n h fud fna ttmnt

Meaumt Fu Bai f Aounti and iana Statmnt eentatn

T govnmntwd fnni tatmt ae td ug th nmi eu maumntfu and t u bi of utng, a a th tay fud ad fday fud fiatatemt Rvue a odd w eand d ne dd whn aby i nudgd f th mig f eated ah fw Pty te a egnid a evn n te ya fwi ty evd at d imia itm gd vu a igibtyumnt md by th vid hve ben mt

3



NOE SUMM ARY OF SIGNIFI CAN ACCOUNING POLICES · (Co

C easueet Fous Basis o Aonin ad Finaia §ateet Pesenaion Contied

Govenenta und iaial saees ae epoted sing e ue iaia esoes easueeos and te odiied aa basis of aoting eveues ae eogizd as soon as y ae boeasbe and avaibe evees ae osideed o be avai labe we ey ae oleible wi in eue peiod o soo enog eeae o pay liabiis of te ue peod e Coty onsidespopey aes as avai labe i ey ae olleed wii days te yeaend A 2 day avaiabiiypeiod is used o eogiio o al ote Goveenal Fd evenes Eped tes geelly aeeoded we a iabili y is ied as ude aual aoung Howeve deb sevie epndiueseep fo iest payabe aed a e deb issa dae o wi s is eeived wit te debpoeds as wel as expendies elaed to opensad absees ad ais ad dgets aeeodd oy we payent is due

Te evenues sseptibe to aua ae popety taxes s lieses ages o sevies ieesioe ad inegovenental evees Sals axes oeted ad eld by te sae ad ote tid

paies a yeaed o bea e Coy a also eogied as evene A oe eveue is aeosideed o be easuable ad avaiable oy wen as s eeived by t ouy

e 28 ax evy is dediated o pay o expedts o te 29 budge e etie 28 tax levy asben eoded as ded eveue as of eeb 28

Te outy pos e oowig ao goveetal fd

e Geeal Fd is t Coutys piay opeaing fd I aots o al finaial esoes o geea goveen exp tose euied o be aoned o i anoe nd

Te Coy epos oowig o popieay ds

Eepise Funds ae used aoun fo opeions ) a ae fianed ad opead in a asiila o pivae business epises we te tn o he goveig body is a ostsexpnss inding depeiatio o povidig goods o svies o genea pbi o a ontinuingbasis be ianed o eoveed piaiy ough se ages o 2 whee e goving body hasdeided a peiodi deeiaion o eveues eaed expeses ied ando et inoe isappopiate fo apia ainae, pbi poiy anagee ono ontbiy o oe ppses

e Aipot Fd, an eepis d aonts o e opeaios of ad ipovets o he CountyAipo

e Navao Poje Fd a etepise d aous fo e opeaio of a age offie opexwi was puased and eovated by the oy o he piay se o te Conty lepate Th bi dig is lso ey lasig spae o ot eniies unted o te Couny

Addiionaly e Coty epos e olowig nds

e nal Sevie Fnd aouns fo e iaig o goods o sevies povided by onedepe o agey to oe depaes o agies of te County o o oe goveens o aoseibse basis Te Coy aiains oe Ienal Sevie Fnd Epoyee HeatIsane Fd

The Pvae Pupose st Fud o t Flexible Beeis Plan is used o aoun fo outswited fo eployee payes befoe FCA ad wiholdig axes ae opued A soeso th fnd ildig ay eaigs on invesed esoues ay be sd o bee paties oside eCony Al e abov is aodig to pa douet The fnd is eluded fo he goveewide iaia sns



OTE UARY O GNCAT ACCOUNTNG POLCE Coied

C Mum Focu, Bi f ALi d inci Smn Preion - Coninud

The gency ud co f our hd y he Coy ge fo vriou gvemnd i divid l Th reourc iclud d vorm x ollced nd o dirid o oherlocl goverm phough g vriou fi nd fe o drid o ohrgovernm, c Th fd r xcdd fom he govrmid fini mn

h Spci Rvu ud con for h prcd of pecific rvu or h lglyrricd pdiur for pcifid purpoe

Th D Svic und for fini ourc muld d pymn md foprinip nd irs on og-em gnerl oligion d of govrnmenl fund

Privor drd of ccouig d finil rporg id pior Dme 1989 gelyr foowed i oh h govnmewid d propiry fud fincil em o h x hh drd do no cfc wih o cordic guid n of GSB Gvm o hv h piof folowig u privcor gudc f hir uinype civiie nd rprie fudjec o hi m li miio h Couy h ecd o o follow e privco guid

ger h ffe of inerud iviy h n limnd fom h gvrmide financiam Ecepio o hi gnerl rue e hrg ween vri funcio of h CounyEliminio of he hrge would dir h di c nd progrm vu epd for h viouion od

mou rprd prgrm vue icld 1 chrg o cuomr r ppli for godrvice r privilge pvidd 2 oprig gr nd oriio d 3 pi gr dcoriion ilu ding peci m e y ddid rour r rpord gerrevu rhr h prgrm rveu iwi gr ven icld l

Ppiery fund dii guih oprig rvu d ep from onopring m Ope rigrevenu d epn gry from povidig ervi d produig d divrig good iconcio wih popriy fud principl ogoing opio Th picipl pring vnu of heCony erpie fd d ine rvi fd chrge o comr fo nd evieOpeig xpne for nrpri fd nd ir vic fd ind h of nd rvicd mi niriv xp nd dprciio o pi rv d ep o! mig hidfiniion r pord nopraig rveu nd p

Whn oh rricd nd ureried reou r vil for i i h Coy plicy o ured roc fir h nricd eo hey re ndd

D. Bqt ad Bdgary Accounig

Th Couny dge i y e h dge offe of h Cy fer eig fnihed dge gidiy h Coy Jdge nd Cmmiionr Cou h Couy udior prpr n im of evnud compiion of ued dpm pndiur Dprm ffci ppr foe hCouny Jdg d h Couy udior for dprml dg rviw prpod udg i pprd yh Coy dio hn u mid o h Commiionr Cour Bfo demiig he fin dge hCmiion Cour my ie or de h mo eued y h viu dpmmun fily udged y o cd h Cony dior' ime of evu nd imd hlne Jy 1 of h dged yr

Bdg doped for h Ger Fd Rod d Bridg Spci Revnu d d D SvicFd y h fi egu ion of he Commiio C i Sepem e ll udg dopd y hCony r n h h i f ccoing h hn in cfrmiy wih GP d h udgryi, vu recognizd coced nd xpndiur whn pid

35



NOE 1 SUMMRY O F SIGNIFICN CCOUNING POLICIES · (Co

D Budets and Buda Accuntng (Cntnud

When th udg has n dpted y th Cmssnes' Cu th Cunty Aud s spnsie mnitig expenditues t kep th fm exceedng udgted pppatns nd png hmms f h Cmmssins Cut disd th cnditn f th u funds nd ccunts Thll cnl h ll n which xpnditus y nt xcd apppns f ch gy dptdnnul pting udgt is n a nm sis. Any mndmns th ln-ite ll us t heth ppl th Cmmnes Cu f ipntin The ln l f cnl s dfndy th asc catgs f lis fing nefts ptng xpndtus the secs nd chgscp utlay nd dt sc

Budgt nue amndmnts md duing th y n the Cunty gnmnl funds ttd an ics $ 8 Budg expeditu mdmnts n ths funds ned n incas $

ncuc accuntg ud whch puchs ds cntacts d th cmmtmens thexpdu f mis a ecdd in d t s ht ptin the ppicl apppat s plyd y th Cunty as an xsn ml udgy itgatn cuancs ustndg aty-ed a n pd as stins fund a ances Al encumd pppatins ps at hed th iscl y cu ed ppptns apppted n the su ng yes udg

Ds nd nestmens

h Cutys csh and csh quits cnsdd cash n hnd dad dpt ands-e stets ith iginl mtuis th ths lss the dt f cqustin.nsmnts th Cunty a eptd t au

Th Cuny my nst ts excs funds n ay istumnts utid y h ulc uds nmetAct f Txs nstets uthid und hs Ac includ ut a nt limtd t th fwgOigts h Unitd Sts s agncis nd nsutlities dect ligtis f th St Txas s agncs and insumnats cltad mgg gns dctly issud y da agcy stulity h Untd Sates h undlyg scuiy which s guted y

a gncy nstunlty f the Uid States th igs h pnipl and tst whch uncnditnay guntd nsud y ced y ful ah nd ced the Stat f Texs th Unitd Sats th spect agncies d isumntais cfcae dp issud y sta cil isiuin dmcild i th Stt Txs which is guaaned sud y t dDepsit nsuanc Cpa FDC tws scued d ctn puchs agnts

Th Cmmins Cut has adped wttn nsnt picy gadig instmnt f is fud asdfid y th uc uds stmnt Ac f 5 Th nsnt f h Cuty in cpianc wthh Cmins Cus mnt pcs

Rscd Asss

Unsp cpit las pds i the Cutys Gen und classd a scd asss n thlc sht cus ty a estcd f th puchs f ddil cput equpnt andstw f aus Cunty dpmts T ms a hd n scw y h Ba f w Y

G Reias and ayabs

Acity etw funds that psntt f ledingwng angmnts utstndng he df h fscal ya a fd t as du tf th fuds th cunt pi itund ns dacs th fuds" . he nn-cuet pti f nund ans) All th utstdgnce twn fuds ped s du tfm h und" Ay esdual alnces utstandigtwe th gna acis d usssyp ctis pd n the gnnwdfincl stamnts as ntal ancs Adancs ew fuds s ped i h fud inacalsens ae st y fund lnc es accun n appcae gnmntl fuds ndictha thy aall f pppitn d a xpndale aal finca esucs



NOE 1 SU MMARY OF SIGNIFICAN ACCOUNNG POLICIES (Cou

G Ribs ad Pabl oied

All rad d prp x ecibs show e of a owc for clleible

H [eoYQ Prpaid Is

Iris of sppies hld b h Airpor d a prie fd, ad a e lwe f cos fisi fio o m Es id cs is sed wh acal cos figs o aailble

ei pms o edo flc cs ppicabe o f ccoig piod hee pams aped dfed expedies gomal fds) o ppaid expss popi fds) i hfd fiacial sms d defre expedis/expes i e gwid sms

. £i Ass

apial asss, wich icld pop pl qipme ad ifac e g ds, bidgs,sidwlks ad simila ims ae pod i h pplicabl germl o bsisp aciiicolms i h goee-wid a of e asses T defes capia ases, oe aifsc sss as ass wih a iiia idiidl cs of mre a $5 d a sied sflif i xcess f er T o po fasrc ases o sm bais Accodigl mo sp f h cosrcio cqisii of ifasc sss re capialized d rpodrgrdess of ir mo I cas f iiia capilizio of gl ifrasrc ass, heo cose iclde a sc s aqied r af a 23 Te o epordifasc ass acqied pri ar 23 bgiig i er ed ig Dm b 3 2

As o cscs o acqis cpial asse ch perid he are cpialize ad pred ahisorica cos! Doad pial ases a codd a simad fair rk le a e de f doioTh cos f rmal aiae ad repar h do o add of e as aial exdases i re cpializd Mjo las for cpil ss ad impoemes re cpiid a

poecs a orcd eres ic dig h srcio ps of capial ass f bsis-pciiie is capilied w aqid wi -p db T o of ies b cpialid iscalcld b offsig ies xpse icrd dig h piod of oscio il compeio of hprojc wih ire red o ied proceeds or e sa per iod

A o cor or cqires capi s c period h ar apiaied ad repore ahioical cs oaed capil asses a rcorde a eimad fi a a a e dae of doioThe coss of al iace d pais a do o add o e l of ass or aeril exedasss is o capiaid Mar ola f cpil ass ad impoem ar capid spocs r crcd ees ird drig coscio ph of capial a of bsiesspaciii is capial ized we cqird wih x-xmp db Th amo of ie o b cpilizd isccaed b ofig irs exps icd dig priod f cosrcio i mpleio of epoc wi is ed o isd prcds or he sam piod

Prpr pa, d eipe of e priar gre is dprciaed sig sigh i meodor he followig esimad sf li

As

BildigsIpros or a bi digsfasrcMachi ad qipec eqipe ad fixs

3

Yas

552

555



OE 1 SU MMAR OF SIGFICA ACCOUIG PO CES (Cou

Cnad An

Van nt ad y nty py adg 0 gd t n ty pnpy py a a ar pn yar rv a py w tafra van ardng t nr yar n rv pn rt py i py pd yar v r w pad r ard nd vaatn av payn d vaan ay nt d 8 r A vaatn ad w rrd n gvrnnwd nd pprary d an tatn A ty rt an rprd n gvrnna nd y y av ad, r ap a a r py rgat and r

E py a rdtd wt k v ardg t t r yar ntn rv Skdy ay aatd p a 6 wrkg dy (48 r) nty pnn ptt a d k av w pad py p tran, trr n kv n ar ard

K. n-r a

n t gvrt-wd nana ant and n prprty nd yp n d na an,ng d ad r ngr gan r rped at n ppa gvrnnaav typ v r ppreay nd yp ant nt t Bd pr andd w n , ar dd and atd r nd g ragt td Bnd paya rprd t appe nd pr r d Bnda ar pd a drd ag and ard vr tr ratd dt

I d nana en gvrna d yp rgn nd pr and d w nd a t drng rrn prd ant dt d rpd ar nng r r rvd n dt a ar rptd a ang rw d nt n dt an r pd a tr anng a wr r ntwd r t aa d prd rvd, ar rprtd a dt rv pdr

L d Ey

In nd a tatn gverta nd prt rrvat nd an r t tatre nt vaa r pppratn r ar gay trd y d par r r pf prpgnan d aa, ay pn tatv ang pan tt ar j ang

M rd N At

Nt at repred a rrd wn r ar tat mpd n t tr g tng ga adptd y y rg rna rrt y dr grtr r awr rgan tr gvnnt

N Et

prparn gvrwd nd d ana an nrty wt gnrayapd ang pnp rr nty ke at ad t ta t rprtd n a and a d dr ngnt at d at a d nan tatt ad t rprtd a rv and pndr dng t png pdArdgy t t d dffr r t a

38



NOTE STEWARDSHIP COMPIANCE AND ACCOUNTABTY

Deci FJ Equit

A Decembe 3 00 wi d d di iy b:

Fd

Nmj Fdppe udic Smjc Se NibdCD GCmmy Emcy Rp iiEc Cp 9H Depme

e Sic FudEmpyee He ce

$

Fud BN

1 54

71

5,416

1 295

2

1 ,641

940

Sep wi b ke eimie dici i upcmi ic ye

B. \y Cmpic

Bdy cmpice s mied iem i bdeed m d F y ded ecembe 00 Cy pdd pppi e wi eme

Dem/Fd

Ge FudRcds mm

SieF bi

Ei dmsS

dmiie eicsF bee

NOTE DEPOSITS AND NVESTMENTS

Amu

$

cmb 00 e Cy d wi ieme

Ime Tpe

My Mk Fds

Fi e

$70

9

Wd Miy Mhs

N/

4644

4



NOE 3 EPOS S N NVESMENS Ctd

I tee Rt Risk

I or ith h Conty' ivestt poiy the Cony nge its posre o ines i i vsy iiig h ige vege uriy o is ivett potolio or ivstet to th ive yso ie o ph Sp ivestets o opeig s u ve t i uriies ohre y o es n ivsts i pil proje uns st hve te i uiies h o oxd e epet opio e o e pojt or hih th os ere o Th oey rket usre reeele in ul i iely heeore o o hve st igte verg tiy

Crei Risk

Ci ik i he rik a an ie o counerpy to ivete i no ui it oigions Th rtigso eciti y iolly eogie ing gcies e eige to giv i iction o cit isk is hCouys poliy o ii it iveent o hose ith ig o ot th A o is ivn Aeee 200 e Conty ot epo o cei ik

Cocnion o Creit Rik

Th Contys ivstnt poicy requie th th ivetet pooo h b dvd i oiveen ints tuity cheling n inci on to ee k o o retig oover cocetrio o et i peciic css o iveet specii ti ty o specc e At yeenh County s o po o ontrtion o ceit risk

Custoil Creit k Deoss

the cse o poits, is is te isk tht in te even o bnk iue, th County epoi ot eure to it h Couys ivetent poliy euies tht poits t ici intiution e inue y eDC do od b seuritie pege to h Couty y e epoiory in n out eul o

t 0% o h yig vue o posi h Durig he ical ye n t yeren a epoits ih e dpoo nk ee ully oeize n ho the Coy o epose to csoil creitisk

Ctoi Ct Risk nvm

o n inveten ti i te rik tht i the evn o th ir o he coepy h Couty il o be to recove te vue o ivetnt o ote euities i he posssio o n ouipy Th Couy's vetet poicy reuir tt euitie e i te n e o h Couy o hd obh o h Couty th euiti re prche ig the e ivery vus pye ho A oDee 200 o he yer h h Couy ot poe to n uoi eit rik

ee o 0 n 2 o dcon retive to te h poi o e Conty rcopone its

0



NOE RECEIVABLE

cvb December 3 28 fr he uy' vu mjr fu mr er rvefu he ggrge, cug he ppab we fr ub au r a fw:

Nvrr Nmr Geer rpr jet hr Fu

G reevbe vrem xe $ 23286 $ $ $ 3,2692 $ 5293,28Sae xe 259 425,94F 54626 546,26her 83426 2 4 324 46 234,8

g rvb 9882 2 4 324 36943 22449

e w 44333 634 4596,34

a vbe $ 458582 4 $ 324 $ },2:3896 $ 8,83

he y rvb exp be e wh e ye ar $ 26432 f fe rvab rpre he Gee Fu.

h uy gvera fu pr fere eu e wh vabe r rvu har ee b vbe q be f h urre per he gvrm fu fer eveue reg wh reure h hve bee rve bu y ee h f he ure ye he varu mp f eerre rev uer reveu rpr he gvrm fu wr w

Uavb Uer

Ger Fu varem xe vbe $ 33586 $ 4399,43 $ 5,35223Fe reevabe 6456 6456Se gr 966 966

Nar Fu vrem ax evbe 2826 4855 43998

3,2 8� j8 658 2895

Prpery xe h efbe e prpry f Jry x re v cbe apybe by h wg aury 3 whh mp he e e fr h re ax r he uy r x r- b a w ppery ax

h uy prme by Se Su evy x p $8 per $ f ee vu hembe ax r fr he bugery yr e Deeb 3 , 28 w $3986 pr $ whh mh uy h a x mg $44 per $

NOE ; E ROM OHER OVERNMEN

ru u f h uy rpre amu ue fr hr gver a f h f he ure yrh au r opre f h wg Dmber 3 28

e

r rebueme $ 6993 $Fee gra 35h bg x 558

$ 6523 $

4

Nm Art hr Fu

$ 56,3393 ,96964

93 $ 2532

$ 492432529

558

$ 948



NOTE 6: CAPTA ASSETS

Th Cunty's p v h dd Dm 31, 2008, w :

Bg EdgB I ea Bc

-

Governmental activtiesCp bg dpd

Lad $ 1392758 $_392 U.125�(

T pa bg dpcad 392758 733192 250

Cap bng dpd

Mh a eqipment ,579855 12 554 30972 12390437Bdg 8833390 88333901m pvm 1 3936503 4518 1398162Ifasute 1413824 4138241

_..._

Ta cpl bg dpd 158487989 157672

301972 lS9343689L cud dp (

Mah d qpm 743559 884255 1 8468 835246Bd 769243 347146 756389Ipv 7536518 62371 8159689Iuu 1 3 1 7 1 6 7 1 �3 188573

..-

Tal ccud dpc J258036 1 926029 1 841 68 1 36999897

Tl cap bg pecat, 23229953 _E68,357) _7804 22343792

Gv v aptal et $ 24 62271 1 $ (3 5,1�5) $ 7804 $ 24469742

Busnes-ype aivtesCpa g dpced

Ld $ 49433 $ $ $ 49433Cuc pg !.55(42

-55042

Total p bng dpd 204475 055042 49433

Capial b dped

Mch d qUpm 78022 14100 30073 802049Bulngs 2642790 2642790ImpOVme 5694797 191834 1760763

Total capl b dpd 9055609 2026934 _007: 21052470

Le ccld epatn

Mch d qup 576647 01882 30073 648456Bldg 752822 04664 1857486pm 696674 734967 770712

T am uad epraon 2962 " ._(13 30073 0207654

T apta b dpcd 9759395 085421 084486

Bu-p ave ap ae n $ 10963870 $ 1085421 $ 0§5042 $ 0994,249

42



NOTE 6 CAPITAL ASSETS · (Cted)

Depeciaton xpense ws chargd to functons/programs of the Conty s foows:

Geetl actvesGeneral govnmntPublic safetyHgways and strsCltr n receationbc hat

Tota epcaion expnse · governmnta ctvtes

Bsess-type csAiportCommissryNvrro projec

Tot epreciton expne - buntyp acivit

NOTE 7 LESSOR AGEEMENTS

$ 5447520444471

520]51 7 1 5

$ 75411 52

22404$ 913Th Arpo Fnd, mor ntrpis fun eses nd an buidings o varus nred thir pats.Appoimtey 25 prcn of the Aipr Fun' capl assets are u to peat he Apo civities Tot cost of h buidings is $1 2751 7 an t crying vale is $10150 Th tot cos of Ieimpovmnt to th lnd n buidng is $145014 nd crring vue is $151 Accmatedeprciaion on ts in h Airpot und is $100 olowng s n anlysis of mnimm futuns du t Arpot un n noncanceabe eas agments as of Decmb 200:

Ya EndingDcemer:

200

201020112012 201

Theft

$ 2015

141 721120101577584,533

1222

Te vo roect Fnd a maor nerpise fund so es biding spce Approximte 50 pecn oft bung pce s s b t Vicoi CtyCouny a Deprtmn Th remining 50 percnt iase o vaous nret tir prties Te cost of e bu i ing e is $1747 an the cyngv $77 T oa cos of e impovemns to h buing ad $,044 nd cryingvue s $17200 Accumut dpraion on l ae asss in te varr Proc Fnd is

$20201 oowing n anls f mini mum futue rns ue t vro Pc Fund unenonancabe ae gemn as of Decmbr 1 200;

Ye ndngDsmbr

200 $ 4200 5212011 100

25

43



NOE 8: EMPLOEE' REIREMEN PLAN (Co)

C lVa n !r

A Vo oo

rl t rz et

_3 36

en lel eene prll pen

en eee perente pll pen

37

en aelel perene prll rzn per n ers

e lan e lnter preinw jte

; te ; ee E Fn e Fn le

pn

Inee e

rete l inrees )

ntn

C n jsten

%3%3%

%( le nlain e ste re

%3%3%

%

e oao fo h Rm Pa fo hEpoyees of h Coy of Vo, xas

Fsal n eree eer nn Pnsn C Pensn

eeer 3 CPC nbe Obn

6 9 % $7 39 % 3 %

hl of F os fo h R Pafo h Empoy of h Coy of Voa xa

rl rl r Unne nnVin Vle re Fne Cere

ses bty -AAL) Pr) ) ) ) (c)

3/ $ 9 $ 637 $9773 6% $ 77 37 3/6 9766 766 969 66% 9633 3 /7 377 6736 99 7% 39

%3%3%

%

U s erentae Cere

« ))

37%376%39.7%

) e nn ere r ae n he epee nrns reee C r heer enin wh te ln e

NOE 9: OER PO EMLOMEN BENEFI

n in riin pensn enes he Cn pr t reree wih ps epen heal reenes n rr r Cnt epee e el e r ene hei e ne wh er er ee s e eene 7) r he s he an he e s 6) n wh eh ) ers see r e he twen ) r ers er w Vri Cn n n rere ane wh l enets

he Cn pa % e prei r eh reree ner he e 6 e he we rVtr Cn wen ) ers he rere wre es n wen es r VtraCn he Ct wll p % e pre s he n ls p % he pre st epeens wh e re ner e rerees 6 eh rne pan



NOE 9 OHER POS EMPLOYMEN BENEFIS · Cou)

Th Cot p 50% of he pre o for ml verg onl for h rtree ove the ag f 65 ThCot doe ontribute the prum o for pndt or rtre ovr h ag o 65

thr pot epomn bnfit r pd nd fu o paugo b Th Cout rogzth cost f prving hs bts proll pn/expnitr i an prang fud with orrpoigrvue the Epo Hath Inurnc Fun mn for hth nurne r shown s n pn inh E mpo Health nurn Fu Th cot of prvng h bnf for 46 nd 54 retire an ivmplos for h r 2008 and 2007 rpetivl, i o prtd Totl pmn to th EmploHlh urnc Fn b rirs wer $94345 i 2008 ad $1 04496 2007

NOE EMPLOYEES EAL INSURANCE FUND

Th Cont mna a fiurn intrnl erv un gnd o pa comprhniv hlth bniincurr b it prtpnt Th und asu ri p to $85000 f cims pr pricpant anl; ftrhis reinrnc pi p n remnng cms r th rminr o th er up to $915000 clai prpartiipant riums re charg h nivil un baed on prtrin cost pr mpoee n

dpnn Th munt r rcord as oprting rvnu n th inrna rvc nd nd oprangpnd urpn n th rpcv fund An lim tha hav b inrrd b no rportd oh bnc h date r shwn urrnt libiiti th inrnal rvc und an hv bn charg a opring xpn fr tha pr Th ount wa drmn b t he Con hth pn aminitratorA f mbr 31 2008, th und ha me iablii fr oung lam of $237750 Thr w adfic nrtritd nt t o $223940 o cembr 3 1 , 2008 inras of $31 7,463 rom 2007

Below i a rniliion of clam labili rprtd in th Epl Health Inrac Fn or he earnote

r

19981999

200020012002200320042005200620072008

bl11

$330568274539

193739339519745480378791272698621055217557283,050471 519

rr

$17549032639039

2,083065261 744615468131635920166380915481122,96940819957102132631

ai

$ 18109322719839

19372852211 485191350217420131315452195160290391518072412366400

abl1 231

$274,539193739

339519745480378791272698621055217557283050471519237750

h abov shul ret on ho lm or which h Coun wa ib ormto o cam pi bth insran crrer r h rranc poi wa ot avalabl Se m reltg from nsurri hv not e ranc coverag n a o h pa thr fia rs

NOE DEFERRED COMPENSAION PLAN

Th Cnt or mple errd compeni pn rt n crance with nernl RevneC Sion 457 The pan, viab o a Cun mple prt thm o der potion of ther lrnil ftr er xep in pcfed crcman h derre pston n vilbl to empouti ermintio rtren th or unforeble mrgc

rng 1 998 he Cont rnfrre pl ae o a inpende trut or t xlsiv bnit o hpip n thr befcirs

46



OTE 12: RS MAAGEMET

OTE 13:

e Conty i expoe to riou ik o lo l tet o g n c f ; rrrn ii njur o ploy n t ie he Cony pce cocil nc o

co k ci h pontil cl i 2008 hee e no ignifcnt recton in coege i the pticl yer n hee ee n eteen xceeng nrnce coerge o ec o h p thee icl ye

LOG-TERM EBT

A Chne n n-er itongte iil iy city for t ye ene ecer 31 28, oo

Begnnng Eg De WhnBnce Aiion Rection Blnce One Yer

Gonntal atvtBon n ceiice pyle

Certfic of ogton $ 3720000 $ $ 3 $ 3,37 $ 360Gnl lgton on 0000 1 0 33 0000

ot on py le 776, 1360000 6,00 0,00Cpil e pye 2627 132 9375 4 1709 90108

Copene ence 9768 10187 022981 9129 62777

ol goenntl cviyongtr lii 11 12702 2383 : 3,320,85 893388 236882

B ntyp atvtBo

Rvene on $ 8,0 $ $ 800 $ 100 $ 8,0e nce con 2,942 31 2632

ol on pye 1,82,08 79,69 2368 800

Cop ence 30,682 23 43,16 2987 8792

ot ineype ctvtylong ilitie 1270 3 2311 3 1 22,836 U3221 5 93,72

Fo e govnen ctvie cpene ee e gnly ie y e Geel un

B. Generl Obiton Cetifite n Bon

onge li te Decee 3 28 e coprie o the ooing ie$290000 23 ii x Refnng i Bon e in oe nnintent of $,00 n 29; intre vrying ten 20% n 3%

$770 23 Unie x Runing Ro Bon e n one nnunln o $00 in 29 nret vyng eeen 2% n 30%

$ 60, 1 998 nl iie x Ro Bo e in nnl nt rngigfo $6,000 t $200 og 23 ntee vryng tn % n 7%

$270 998 ite x Chu Reotion Bon e i nnlinen rngng o $27,0 to $330 hrog 203; iner vyngten 1 % n %

$00 2 Cec of Oligion Brige teet Annx e n nnltllt nging fo $36,0 o $8,0 togh 26 int vryingn 3% n %

ot gerl oligion

7

$

0

,

92,000

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L purce greeen cpu quip twe r ruCoty p oginl ot of e, enere t n 6 w$554 it t t of 4% reqr ntof $99

L prc g on n fouroor y if Dptt h oig ot o h l ntr to w$166. h i pye in three n ill o $61 983 intt of 5.6%Le prch g on tco owr y rcnct #1 horgnl o of e n ino w $883 l ipy in tre l intt of $396 n r inrt r of54%

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613

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OTE 13 LOG·TEM EBT (otd

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4



OTE TERU REEIVABLES PAYABLES A TRASERS · nned

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nf I

Nnu Gene Genmen Ap

Genl $ $ 16827 $ 7285

Nnmj Gnml 575 2149

$ 75 $ 1 828 $ 7285

RELATE PARY RASATOS

rn

$ 75

$ 75

$ 2957

2779

$ 1822

ng cl y 28 he ny Geel nd ed n ncn he ny hdWele Bad dely pened cpne h ny hy h uny cnud heBd $ pl pps

50



NOTE 1 ONTINGENES

T Cuy is ps rk f cg abs i e riary curs f is pr Spcficaysuc rks are s a rsu f Cuys pacpi vriu sa fr gr prgrms s a

ru f rae a pg iga Daw cs cu ru if Cuy pures mae ur gas prgams re fu be mprpr y vie a fa rgua Suc isa we swu av b p back gag gecy fm t Cuy Ger u T Cuy ware fay cs a ave b swe i cur yar a e aicpa a ay wi b

As f Dcmbr : 28 Cuy w ivve varus mrs f iiga i te p f teCys g cuse a ay pur fac by Cuy a a ru f s maers w imurre y s curr wu a prbby be cvr by by urc carrie by Cuy

Ba abv ifrm e accmpayg fcia sems f y accrua fr ciabiis as f f curr fca ye

NOE 1 8: SUBSEQUENT EVN

Tr were evs w curr ubsequ e fca yr prr e ua f srpr w wu v a aria c e Cuys fica psii s f Dcbr 28

NOT 9 VITORA OUNT NAVIGATON STR

As cibe 1 Vcria Cuy Nviga Drc is cmp u f Cuy repr pr u empasi gay spare fr acuig purpss fr Cuy wg re icurs aig cmp u .

A giza

T Vcri Cuy Navga Dsric Disrc w ra by a v f rae f VcriaCuy Ts a a ec ebruary 4 4 ue pv f Aric 82 VTw cf Capr 2 Tas Wer C T Ba f vga a Ca

Cmmisr Drcrs v f gvrm wc vrsig rspiby rv cvis re Drcs vs i e Cuy

T Drecr app by Cmmssier Cut f Cuy a av esikigauriy e pwr ga agm psibiy sgfcy ifuc prs apriy uabiy fr fsca maer cug axg auriy

B. Smmayf ific Accug cs

Te acug a rprg pii f e Dirc cfrm GAA a ppcab gvru r cusi rep Dscs prs ar rpr i a sig Germa u Typ.

C Depi a ves

T Dsrc fu r ps a ve ur rs f Vir Cuys prycrac T piry bak ir Vicr Na Bak ps f safkpig us wVcri Cuys g bak pprv pg suris a mu sufce prc Dsri'fu ayy basis ug per f rac T pgpprv secures r wvy exe f pry baks ar amu f DIC ua

A f Dber , 28 Disric fwig vsms

I"sm Ty

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mr Cs

$ 448

5

Wg AvragMariy ( Days

43



OT VTORA OUTY AVGATO STRT - ontnd)

C Deosis n Inveens Contine)

e ol ee n nne cosie i te Seciies n Echnge Coiis SEC)Rule 2)) of he Iveset Coy Act of 94 ut e o egisee ih he SEC s ninvesen cony Ise te egoy ovesigh o e ool is te Se of es he ol sesize co e tn ket lue o e ne ssets to cue she ce Accoigy, thei vue of h siti i this ool is e s s he vlu o he shes i th ool

n ees R Rik

I ccoce ith h Discs iestent licy he Disic ge i eosue o ecis in files y l i iing h ig vge iy f is ivesen oolio o lss hn one ye fo theie of uchse GI C nvesent os eige vge tiy cnnot ecee 6 ys

Ci Rik

he Disics iesns in e lic uns inestn l inclue se ih OGICInsen ool h oo oes i fu cl ice ih he lic s Insen Ac is AAA y Sn & oos

Cceion of Cit Risk

h Distcs ieset olicy eqes tt e ist ofoli shll e esiie in es ofinse insuens, iy sceling, n ici instiuins o c the isk of loss sutigf oe cncenion o sses in secific css f iness, sciic uiy o secific us Atyen th Disic s n s o concention o cei isk

Csti\eit Risk Deosi

In he ce f osis h is is the isk h in h vt f nk i, Disic's eosis y n

eune i Ding e fiscl y n yn si ts el n e eostoy nk e ycllliz n ef Disict s n se ctoi ci ik

Cusoil Ceit Risk Investens

o ineen his is te isk tht in te even of he ilue e couny he Dic ill not ele t ecoe the u o its invesens colel secuiis ht e in h sssin o n osiey All th Disic nvens is in te OGIC Invesn ool n i s ncil cei isk

D Reciles

Rcivls t Dce 3 , 28, cnsis o h olling

Gss eceils:AccunA le s

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$

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Seicun tl

$ $ 38,8526942 248226,942 ,234,659

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OTE VITORIA OUTY AVIGATIO ISTRIT nnd)

D Reces Cnue

he Dsics gmetl us ept eee eee n cnect wth eceles nuesh e n cnsi e le t lque liles the cen pe he gemeuns s e eenue cgntin n cnec wth esuces tht he ee cee ut t yeee

At he en the cuent scl ye he s cmpnents e enu n uene eenueept th genmenl us wee s ws

nlle <eGnel un

A m tes ecele $ 608 $ 8003 $ 3

De eice u

A em xs cee 2 1 ,496 392,5 1 8

838 ........&1�

h Dscts lem ppety tx is lee ech Oce n h ssss u lse s the puy el n usss pesn ppey lce n the Dstict s e liquen yeuy llwng the Oce ly e A stuy en ecmes ece n l ppey withupi tes s nuy the ye lwng he ssessmen

E Due m Ohe Genmens

At Dceme 3 , 008, he Vc Cnty x Asss n Cllec hl ecps ht h eencece u t ye emte t h Dstct hese muts e pe s e m hegenmets in the genmentwie un nnc semens

F P Lese Relti t Pchs

he PC puchse 800+ cs ln icse n ppun we ghs pem n Mch 00 tt $6048 h PFC l h n t he Dstic 0y pe $36,0whch ws p ce he PFC mmetely s the cnsumpie wte ighs pem the Dsc $33 800 which mmeely sl them the Cy Vct es he pep se mn Deceme 3 008 ws $98 ,0 hs mun s ece s n sst in h Gene Fnce sheet yeen he PC ce he nce pyment s ee ee s Decme 3 , 008 n he sme mn he set ee eene muns wee emin te nhe genmetwe inncil stmns snc th cs he n is inclue s pt the cpitlsse he genmen ctes

3



NOE 19 ICORI COUNY NIGION DISRIC Cod)

G pia Asse

h iic's caia s c fo he e ene ecebe 1 8 wa a foow

BginningBnce Incease ceases

Goma a

ai s n beng eceLn $ 1 18756 $ $onon n oges 16

oa aal asses no bng eea 1 1 876 156

a sss eing eeceeen 871

M.PR.R Man Lin Bge 1 1men 8816

oa cia es eing eeie 81 117

e acclae eecan omoeen 51611 71MP RR Min ine Bige 11661 7677ien 7 86

ol ae eecaon 6886 �?61

ol caa es eng eeae ne 6,667 1)

onmen aiies aa ae n $ 1 58 $ (1 1687)

nngBaanc

$ 1 1 87616

1 1 5

871

1 19,995

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67716818

$ 1 11 186

on exn o $6 1 ws chg o he gen goenmn fnconog n 8

H Lon- e

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Bon b a Jn 1 8AionRmn

Bons abe emb 1 8

Bon abl cm 1 8 e coms o h olowng ies neal Obgaon Rnng Bons u n ann nlmensf ao on bgnning n 5 hogh bu 1 5 1 ins a bas on e o mu n ngs fom

$ 1685)

1

o 75 $ 1 5

8 Ren Bons n nn inamen of o unsbginnng n hogh n 1 8 ine e o 8. 6,090 ,000

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OTE : VTORA OUTY AVGATO STRT · nne

H Long·m b · oninu)

Annua b vi mn o mai o gn obgon bon a a oow

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009 $ 8000000 500000011 515,0000 5000003 55,000

0108 1 55,00001 903 155,000008 05000

Toa j0O

$ 375139,1310,390,017,808

1,07,57180.:.80

Toa

$ 87,5189,185,3830,0183,808

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019

n 00 c u $,80000 o n Obgon uning on wi in vgom 30 o 35 o cn u ' na Obgon o Si 199 wi in vang om 50 o 70 an o pov uning o co o A u S99 bo co n ibi v bn mov om govmnacvii coumn o mn o n T 199 S a wa un $,900000 obon ouning mb 31 008

i ngm

T i po o ou o o o o mg o n con o o n omiion nui o mpo an na T ic pcacommca inanc o cov K aoci wi poa cm uing 008 T w

no gnican con n ovg n pa ic a an w no m cngun cog o ac o p c

OTE 2 VTORA OUTY H WEARE BOR

A cb n No Vcoa on i W o "o") a compon uni o oun po in a pa coumn o mpiz a i i g p o accoung pupoom oun oowng no icou aing o i componn uni

A Ogazaion

T ommion ou o Vicoa oun T b o on Agu 8, 938 Toa a counw oin nc amn pogm o c poon o m no bu ng n abnon in n in wi pca n T bo mmb o oa a iionmkig uo pow o ign mngmn ponibii oignica nunc opion n pimy accounb o ca ma T con acomponn un o oun un guin bi b AS Smn No 1

Summayo Sgnfic< Acconng oici

T acong an pong poc o o oom o AAP a ppcb o govnmnni o ncUon i po o opaon po in a ng onmn unTp

55



NOTE 20: VICTORIA COUNTY CHLD WELFARE BOARD - (Continued)

C Deposis Inveet

The Bod epot tt e hel y oe finncl ittuto wthin Vicoi Cunty, Tex ADecee 1 , 2008, a 2007 the cayig aount f the Bod's depos w $1 79,257 $1 32956epectivey The bk bace wee $ 80,097 and $1 6,1 65, epecvely. Te eposits aecolealized y DIC cvege folw:

Inue by DC

Aoun Boads epsis uclaealieby ficl intuto

Toal

Tex Sute uthoze e Ba o inves n :

1 . ogatos o he U . S Teasuy o ts agecies

2 ect obgaios o he State of Texas ts agencies

2008 2007

$ 180,097 $ 6,65

$ 180,097 $ 36, 165

. the ligaton, te princip of nd inees wc ae uncdtoaly gaatee o inuey the Sae of Texa or he Unte Ste;

4. obligatio of tte, agecies cotes, o cte rte A o beter by a ai ivetet ratingr

5 cecate depos t tat ae nsure y the FDC o sece y igaios having a market vlue

o at leas he pincipa moun the ceiicaes; a

6 fuy collatealed dec reprcse greeent

A Decemer 31 2008, e Ba he $ 9,972 vesed DIC i u red cetcte o ep TheBor eld oher invetens drng the cret isca yea.

D. Budgetar Lel Com piance

or the c ye ede Decemer 31 , 2008 the Ba copie wh ugery esricos except ollows:

un Vaiance

Genera nAccotng fee $ 280

56



NOE 21 IIZENS MEDIAL ENER

decrbed t 1 Ce Medc Cet cmpet u f te Cut It reprted p clum t mpe tt l pe fr cu purpe frm he Cu Fllwr dcur rlt t h cmpet ut:

Orgz@!

Cte Mdl Ceer t Mdc Cr") 36bed u c ptl th cmp utf te C he Mdc Ce prted b Bd f Dre ht ppted b th CuCmme' Cu It prm m prd heh c ec t the c f h Cut Mdc Cetr prml e ue b pd ptt uptt kled mehlth d mrc cre ec ptet V Ct d urd

h fc ttm f th Mdcl Ce cud ccut f t Ce Md CeerFudt h "Fdt) h Fdt w etbld fer upprt d cure tecte d prpe f t Mdcl Cet d t dc t be d prhp f

d ce Mdcl Cee

B Summ f Sutlce

h fcl tmt f e Medl Ctr e b prepred te ccu b f cu te ecmc uc meum fc Ru ep e t dlbe frm che d ehk trc r ced whe th che trcte plc Opr eeue d p clud he trc Itme cm d tt cptl etrltd db cuded prt eeue d pe e MedclCeter ppl trctd et et wh pee r u ced f pup fr whcb rrctd d uretrctd e t r ble

h Mdcl Cte pepe t fcl eme bupe c cfmt wh

pplbl pucme f GSB Put t GSB Stmt 2 t Medcl Cr hlctd pp the pr f ll el pcemt f th Fl cut SddBd "FSB h t wer ud bfe mbr 3 9 d d t cflc wth ctrdctGSB pceme

f Emt

h peprt f fcl temt cfrm wh cut pcp ll ccepted td St f mec eque mm t me etm d ump tht ffet thrpd mt f e d lble d dcle f ctt t d lblte t he dt ft fcl tm d th prted mu f reu d p du he pt perdctu eut culd dff frm tmt

Ch Equ"lt

h Mdc Ceter cdr l lqd emt wth l murt f he mth t bch eu t J 3, c eqlt ctd pmr f m mt mt fud

57



OTE CTIZES MECAL CETER - Cnnd)

B Sar Siiia Aui Piis Cinu

i Maaee

Th Mial Ceer is exse vari ris ss r r h aage esrui ass usies nerrin rrrs a issis y ijuries ilnes rl isasrsa elye helh el ien is Ceril insran verg is urhas rlai risig r sh ars her ha gerl an ressial liailiy elye hlh l is rers ensai ele lis hve xe his erial isura vrg i any he hree reig yrs

h Meia Ceer is selisur r a r is sre ris f lss r grl aressin li iliy elyee heah lais an rrs si Aa si rviisre ar r h slinr ri ger a ressial liali y ey hlh li arrs ensin iue an esie he ia s r h rer li n lis

irr u n ye rrenveen in eriie

vns i riis r arrie ir vle hih is eri using r ri veen i ines ivi n inres in raize gais lss iv h n hag r h yar i he ir valu ivss arrie ir vlu

Slie

y invris r a he lr s eeri ig he irsi irsu eh rr

Caial AsCial se r rr s he a aquisii r ir v he a i iaqire y gi ereiin i ig h srighline eh ver he esie sul lie h s Ae er ail ls ligais n asehl irveens are eria ver hehrr he les r r hir reeive esi l lives

he llig ei sl iv are eig se y h Meil Cr

irveenBilings il ig irv a ie quienMajr vle eqi

Ne Aes

5 5 years 4 yar 5 yar

N ass he Mil Cr ar aiie in hre ens Ne ases ives i isss e rla e nsis aial asss n au reiai an re y hnig als rrings s i h rhse r nsri se sssResrie xn sses r nnaia s h s e fr ariulr urs asseie y reirs grs r rs e he M Cer ilig un sieih rse as reqire y rv n ineurs ree y he nig alns any rlerrings rri e sss r riing aes ls reai ing iil ii h e hiii inves in i asss ne re r reri xea l

8



OE 1: ZE MEA EE R (tiued

Summ" o Siifiat Accotn ici§ - (Ctied

Net atent Sece eveue

T Meda Cent agemnts wt tdaty aye that od aymt to the MedcaCente t mnts dent om it taied ts Nt atnt c e s eted t teestimtd t azale munt om tints, tdaty aye d th eics ended ndincud estimated etacte eenu dstmt and a i ucete accotstactive adjtmets ae cosdd the egitn eve n n timated a the dth lted svc e ndeed d sch stimated mnts ae ed te d sadjtmnt come w

Ded Finacin C t

Deed ancig ct st ot icued cnnectn wth te uace ng-tm detSuc ot ae eing amtiz oe th tm h elaed d iues ung te tgt-le mthd

T mtized amut dd nang cst ded n te at n the nc set

ht Ca

T Medical Ct od cae wtht cg t munt le th t sthed ate t tientmtng ceti citea nd it caty ce oicy a t Medic Cte ds nt ccto o mt detmed to quiy a cty ce thes munt ot eotd s et attevc

cm Te

A n ssetal govnmt ncti the Cunty the Mdicl Cnt geay eemt m ed adstt nme t de Scton 5 te ta eveue Code nd a smia ovin tate aww te Medcl Cente s ject t dea incm ta n ny unatd snss taae cme

Jmted ofsal Li lit Csts

The Medcl Cnt s et id ctan asst t ymnt o ·sud laltysse and ated cots An ua stimted v i accued te ened tion oona lity ams and ncld an tmat th tmt cst th etd caim andlam ced ut t td

CQmensatd Asenc

Medical Cente ici emt most emoye to ccumuat acti ets tt my alzed ad time o n m td cicumtaes s a ah ymnt En nd te td aili ty ecogized as aaton ets ae end Cmatd aenc li te comted ing theeg ay ad tmati ay ats i et at te lance t dat a dditin mot cmeati-late ymet uc a socal ecty ad Medc tae comtd ng ates inet at tat dat

atit Acct Rve

Th Medcal Cte t atent acunt eiale o seve endeed at et eala mtom thdaty ays atet and t T Medica Cente vides an owanc dotlacunt aed u eew tstandig ecva stocl colecto omato d eitgecnmc cnditio As a ce t t tent the Medc Cet ill tidaty ayes decty and t atet whn t tnt i y i detemn ed atet cts eceiva a due u weled Accunt a cnded deinquent ad uqtly witt o s d dt d o indvidlcdt vatn and ecc cimstacs th ccot

59



NOE 21 CIIZEN MEDICAL CENE R Cd)

B Smmaryo SigificnLAotig Poicies · (Conind)

BQ.Iificatio§

Cerain reclassifians hve been md to th inncia satemens t onrm to Ihe 8nanil saemn presention. T rssiitins ad n eec n e rslts o oprins

C Ne ten Serice RVue

Te Medi Cener hs grements with third-pry pyers tha provid r pymnts o the MedicCener t monts deren rom its esbised rates Tese pyment arrngmens inc d :

Medre

npien ute re, skilled nrsing, nd sbsniy l outpain series rendred o Medareprgrm bneiiries re pd prospeiely dermined res These rs vry rding o a pienlssiictin system ht is bsd on cin cl dignosi uiy and oher trs Te Medil Centr isremb rsed or certain ses t tentive res wt na selemen dermned er subms sion annu al cost rpors by the Mdil Cener nd dits tere by h Medire isal inermdiry TheMedre is inermediry hs udited te Mdil Cener' os reports hrogh June

Mediid

npten servic re paid nder prspetve pyment sysm Oupien series rndred Mediidprgrm beniiries are primariy pid bsed on a st reimbrsement methdgy The Media Centers rembursed or erain sers naive re wh ina setemen deermind tr submssion nn os reprts by he Medil Cenr nd udis her by he Mediid s inermedry

Approximely 4 ne pien serve reens re m prtiipatin in e Mdire nd ste

sponsored Medicd prgrms r the yer ended June 8 ws nd reguns governing theMedicre nd Mdicid progrms re ompex nd sbjet t interpretaton nd nge As resl t israsnbly pssb h reordd esimtes will hnge mter" Y in the ner rm

The Medic Cener s also enrd in pymen greements w ertin mmeria insurancerriers he alth minenanc orgnizions nd preerrd prvder rganitions Te bs s r pyment he Medica Cenr ndr these greements incdes prspely drmind rs per dsrgedisouns rm estbised cargs nd prosptiy detrmind dily rts

n 8 ne pen servi reVne ncluds pprximaey $92 o unds reed hroug eMedad Upper Pymen mit prgrm

D Aouns Reeivabe

The Medil Cener grns redi wthout cllater t ts pens many whm re are resdens ndare ns rd nder trdpry pyer agreements int ounts rcbe June 28 onsisedo ese mnts

tients nd eir insurn crrersMedireMediid

ess lwan or necbl mnts

$ 98988

8,_



OTE 2 1 CTES MEICAL CETER · (Contnd)

Cpl A

C f h dd Ju 30 2008 w fw:

BAdd Tf

Ld d d v 98 8 3Bud v d

fxd qu 993200 8939 302M be qu 8880 02288 30Cu 229992 0

923 2203

L uud de

Ld d d 38 080Bd v, d

d qu 22902 2,800M b qu 2388 0

2089 8298

C 99028 93028

B Ju 30 20

83

9883929

22389

300

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888892

D d z ud 328 f h d bd u.

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Cud d k k h f bk fu ' d bud h Md C d f ud d qu w h f w

w qu z f d w d d u; bd d b U u U u h x bd f yy uy h d d d f t T bd f y ubd v vu qu h u f h d

A u 30 2008 9 f h Md C bk b 00939 w d ud d k fw

Ud d uzdUud d d b d

u u d h Md C

9



OTE ITIZES MEIAL E TER (nnd)

ss Is nd Ivstt co ontud

vtnts

Mdcl nt's ntnly dgnd vstnts d y t Vcoa onty su dthr d y outy nk trus dpartnts th oty's n ccordc t hMdc tr' vstnt poy ths nvst hr oy akt uu funds orgovrt olgto

t un 30 008 th Mdcl t hd h folog vtts nd urs

Mtrts n rsTp Fr ss h

U,S gnc ad olgato $ 038 $ 0387 $ $

Mny k utul fund 50338 5033!7070052 0005

cd vstnt o$ 7070052 $ 0005

• nr R Rk · s s of g ts por to fr v osss rsg fro rsng trtrts Mdcal ns nvs pocy lt vstn porfolo to urts of o yro ss h ny arkt u fds r prnd a n vnt urty of ls ton y aus ty rda ful dtly

Rk rdt sk is t sk tht su o ot onprty to nvtt o ulfllts ogons t 30 008 th Mdicl nt vsts th r no drctly grntd

y h US govrnt r td a folosvstt

US agnc ogtosMoy k tl fnd

Mood'

aaa

S&P

ot rtd

onnton of dt Rsk Mdc nt pac o o aont that y vstd U S gns ogo u 30 008 dvdl vsts that cdd 5% of t tof vl of vstts ltd lo

___�Invstc_______d to Motgg t Jy 5 2009

6

203687 £038

Pctof ot

98%2928



OTE 1 TZES MEAL ETER - ontned)

Dosits Investens ad vese Io (Coninud)

Suaryof Caryn Valus

h crryg values of doss ad invsns ho revosly ar ncluded n h balanc sh asfoos:

Cryng vlueosisIveses

Inudd i h foloing ban she caiosCash ad cash eqivas

esrced cah ad cah equven currcd cah ad cah equvaen noncurre

ves Io�

ve coe coss of he fooing

Ire d dvdendUraized gai (lo) o vese

G.:r Obliaos

$13943]2

6422

$ 13943

338123681$ 12644

$ 48992938

$ 492

ooig s suary o ogr obigao rasaos o he Medica Cer for he year dedJ 3 28

Baace Blac CrJune 3 dds edon June 3 8 orio

ogr dbSere 994 Bods $ 99 $ $ 1 2 $ 646 $ 6Serie 999 Bods B 63 2

oge db 34 $ 4 $ 398 $ 83

Du auary 26 rl yabe auay o Jauary ir ayb sialy

ra vryg ben o 6 urd by he Mdca Cers rnue drusehed ases

(B) ue ebruary 2 9; rcia and ine ayab eialy a iners re varyingbee 43 and 62 ecrd by he edica Cer e reveu ad rshed s

63



E 1 lZES MEICAL CEER - Ced)

G Lngem Obgas Cnued)

Ude he ems he veue Bnd deues he Medc Cene eued o man euds h use dgly hese unds e cudd s asses hld by usee o db sevce nhe balan hees he evu Bd ndues als ple m on he ncuece o ddonalboong ad eue ha he Medcal Cene sasy cen measues nanc pemnce as longas he bd ae ousndng

he deb evce euemes Jue 30 008 e as lls:

eas ndg June 30 oa Pna nee

00 $ 46,036 $ 83000 $ 1860600 463,8 0000 16480 4,484001 3010000 1,4740001 4,4871 3000 1

013 44830 330000 103001408 17431 474000 46,3001 J148 81 000 8

t 4170 31.9O L, ;27,0

H vave InsJ.ens

Objecvf he evve umen

he Medal Ce asselbly saegy s o have mue ed ad vbe-e deb eadvnage make lucuaons s a segy o maan ccpable eves posue o he ohages n uue ch l due ees ae lucuaon and le bong ss hemped gans ede deb a he m ssunc he Mdl Cee eneed n s sepae

eu sap ageem nd ne ed pay es ae sap gemen elaed s Sees 4evnu bnds he l eun sp ageemes eecvey chaged 1 00 peen he Sees 14evenue bnds o a vaab ne ae oblgan he ed pay sp agemen eecvly coved$10000000 o appomaely 0 peen he es 4 deb bac ed e 30 pcenhh s le h he ogal eecve ed nes ae he 14 bod

h gemens ee ened n epembe 30, 004 and ep a vaus daes houghJnuy 1 016 he ageemen eue o a n cah eep o pyme by he Medc CeeUnde he ed py p geemen he Mdca Cene eeve ee om h unepy 67 pee o h Lnd nebank Oeg LBO and l pay e o h counepy aed a o 30 pecn o mong oa amoun $0000000

Unde he eu sp ageemes he Meda Cene l pay es u l he BM nd plus4 bss pns d l eceve ees a es agng om 600 pecn 6 pece on anamog oona amun ny $08000 h eman d o eh oal eun pagemn he Medcal Cee l py ecv he dee n he a vlue h udyg poo he ees 1 bod nd he bs pc o h saps noa mu

h na amoun he l eu sp d he pnpa mun h asced deb e ua epo o he ap Eh sap geemen epes p he payme cespodg amo pp h es 14 bnds he ed py sp nooal amun s n dy asscedo ny pn he ees 4 bod Ude he ageeme h Medal Cen pay eceve he ee amou mohy h he mnhly selemes nuded nees epee

64



NOE 1 CIZENS MEDICAL CENER (Coied)

H rvv nsrms (Co)

As J 3 28 h grms ha ggrg fr v of $22) s a by hrary n avsor or h f y swa grn h ar v ws lla sng h rvl ho h f ra n h sw was omar wh h rrn f rs h o bahv n h arkla shl h swa b wo h ra onn was val bysong h fr ash fs sg h rrn y o mry f oarabl bo hvrblra on was assm o b ar vae bs h nrs ra rss o h mrkra a evry rs ae h far va was h l by sbrang h sm arke vl h fe omn rm h sbsh rk va of h varabl omo

or h oa rr swas h fr val was bs on h rn n h l rrn bas r(3 rn of h bons ar vae) a Jn 3 28 oar o h fr ark va of hSrs 994 bs bs o rr r val h r va o h rr sw grmnsls h 2 rn rm ay o Jaary 1 2 o ol rm ys ar as o Jn 3 2

IrsR Rsk

Sbseq o yar- h swa onrary n he l Cnr ha h el oerna h sw ffv Nvmbr 4 28 h rr swas irs h l Cersosr o rs rae rsk As h A n rass h Ma Crs ayms on ho r swas ras

Cr Rsk

h swas' far vales rrse h Ma Ceer's r sr o he rry as ofJ 28 Sh l orary o hs raso fal o rrm arg o h rms hswa agrs h a Cr hs mam ssb oss qvan o h swas fr v aha As f J 3 28 he Cr was es o r rsk bs he sw h ngav r vl h swa rry was re AA by Fh Rgs, A+ by Sr & oors, A3 by Mooys vesor Srv s f J 3 28

ass Rsk

h swas oe h Mal Cnr bass rsk sho h raonsh bwn OR n MAras bos hag n a mar avrs o h a Cr f n avrse hg or n hraonsh bw hs rs h s savgs y no b raz

rnao Rs

he Ma Cnr or h onrary my rma he w f h hr ary als o rfor rh rms o h or f h wa s rmn h synh varabl rs nr he o rernwa an f re nr h f ay swa wo ase rag he res o o h lCnr As f he sw hs ngav far val a h of rio h Ma Cnr wol blab he onrary for aymn q he swa's hn far vle hr ary y rmay or al o h o rr wa wh va wrn

6



OTE CTES ECAL CETER Conned)

H Derae sums Conined

I

Rooer Ris

The Meda Cen s sed o roe rsk n may o h a en sas hih maure o may beerminaed rir he maiy he Seies 99 reenue bds Whe hes sas ermae r n hease he minan oon he ouneay eerses is o he Mda Cene o eaehe synh ra ord by he oa reun sas on he bds n addii he Mda Cene besubje disrnae nees ae rsk sbseue he as oa eun sa mauiy a aesoemb 0 uess earier ermnad by he ueay as i s obigaed ay d raes onhe remaning ousandig bnds and i as ay ied aes and reee arabe ras o he eesrae sa hogh Januay 06.

Swa amn§ nd ssoiaed Deb

sig raes as 30 00 deb see equemn o he Sees 99 bds and ne saaymes assmg re ins aes remai he sam he em ae se orh n h be shbe As raes ary n s aymns ary

Seres 99 Bdsnees Rae

Pra rs Sa e Ta009 $ 65000 $ 9 $ 563005 $ 36600 65000 60003 565 90 5000 556 565 030 95000 63 30 03603 00000 505 666 60

006 6995000 63 39 06

�LQA00 '3Z�;Q 590

The Meda Cer aray sesues he s o is geea ad essia abiy my hahae bens ad ors omensaion The Teas To Cams A m is he Meda ees geeaad ossina abiiy $00000 e am and $300000 r urren h no aa aggegaeThe Meda ener hases ana sooss nsurane oeage a emyee heah are benesad rrs mesan ams Sooss oeage began a $300000 or oers mesaiams 00 Soss erage emoyee heah aims bega a $50000 dung 00

sses rm asseed and nassered aims ideied nde he Meda Cee's id eingsysem a ad basd n esmaes ha norae he Meda Ceers as eeene , as as

her onsideas udg h aue o eah aim o nde and ea nd asMaagmen beees ha he uds dsgad by h Mdia eer reaed o sesd genea adoessa abiy ad he arued iabi ies or a sisurd a ims are suiien c any osss may I is easaby ossibe ha he Meda Ceers sma osss chang by amaea amoun i he ea erm

66



OE ZES MEAL EE ontn)

I Sefnred Clm Conined

Acivi n e Medic Cener efnred cm lbii ccon drn nd aremm rized folow

lnce beinnn o rCren er ci ncrd

nd ne n e fom inced n o

Clm nd exene d n

nce end o r

lnce, beinnn of rCrre ea ci ncd

nd cne n eime orci incred in o er

Cim and een d ne

lne nd of e

oeee Ce

en$ 1 4334

6564963 3

3

oeee Ce

enefi$ 49

52499953694

il 4}

Gener nd

Worer ofionlComen�io ibil

$ 6596 " 1

4349 45644)

3< '.Q

Gnerl nd

Wore' oonComenon b

$ 6953 $

963 99394 599

§

In o of on Medcal Cene vonl rovde fee e o aen wo ac finnaoe and dmd o be medic indien ee Medica Cnr doe no recoin of on deind o cari cae are no rod in ne en evien n ddon Medic Cne rovde ve oe mdc nden ien ndercern vernenebed bc id oa Sc o ovidr amon wc ele n ebid cr fr e evce ovidd o rin nd n e e mene le n e c o drn e ve vdd

n addio o noend re e Med Cene o omi nifin m nd reoce

endevo nd rc evce wic e oewi n lld comn ned Mn o e viee onord w nowede wi no b ein or finnil vbe Scora ncde e eenn and emn na dcon nd cae ondcionl rvice nd vro o o

6



OE 2 1 : CZES ECAL CEE R Connd)

K d aTanscns

h Cn anans csd h dca Cns pan cash accns and s spnsb bnn app pra caza sch accs Th Cn sss db bha h dcaC ad nss h nadancd pcds h smn ncm abb dpss h 4 d bnd nds n as capad ar ncdd n nr n

s a

Th dca Cnr spnss Th Ts sp sscan Rn an r Czs dcCn h an a an p dnd bn pnsn pan ha cs b psh an s admnsd b ahha a h nd sbsda h as Hspassca Th an's asss a nsd as a pn h a Ha hh/TH nsn rsnd nds h a a mad n h h h h Brd h dca C han ds n ss a sadan naca p H an ana caa aan pr saab m h dca Cn ahhaH ha pr ma b bd b nHahhaH a B 558 sn Txas 86 558

rn 8 h dca C adpd h GB 5 eo Dou e Bt 2 a 2 GB 5) h ch sd h psn p a dscs mns hnanca sans GB 5 hacs mn dscsd n h ns h nanca sansnd qs can addn sppmna an ad h dc Cns pns pnmn h ms GB 5 qs h dca Cn dscs h ndd sas s pspan bcs h a acra cs mhd s sd d h anna rqd cnbns h dc Cr RC GB as qs h dca C cd a schd dn pss as sppma na Th adpn GB hd n pac n h dcCns nanca psn r cha n asss

dca Cn mps h m hs p a as mnhs drn a aa b h n Thr s mn a qmn an pacpan

h a prds mn dah ad dsab bs ddna h an pds sdbns d ps h ha a s s sn src ps ma h dcd bns) a a 6 h as s src Th mh bn a nrarmn (a 65 ps ars an pacpan) paab a an rs m 5pcn 35 pcn ms as sc ms ara mh cpnsan sbc canb ms

Fnd c

h Bad has h s ah sbsh amnd h ans cnb h an b

prcpas h mpa parcpans a rqd cb a s ra m 4 pcn 55 pcn n 8 h p a a cmpnsa Th dca Cn mas cbs a a aca dmdan hch ad prc pacpancr cmpnsan 8 and s xpcd b63 pcn pacpacd cmpnsa Th css admn srn h a a padb h an and a cnsdd h dmnan h mp cnbn a

68



OTE 21 : TZES MEAL ETER ontnd)

Peso Pa (Cote)

Aa Pes Cost

Fr te fca ya d u 3 e Mdcal Cter' Aa Ps Ct (APC) a$6435 hch a ual h Medcal Ceer's aa ctr

eque tos fo 2 r drme ae o e resls of acaral vaua a fMar , 8 usg h aggrgate actuara o med h aara ato cu (a) a5 rc vtm ra f ru (et f admtatv xs) a () retd aary craragg fom 5 cet to 9 e er year Bo (a) ad () udd a fa ct f 4c e amo fr atuara vauato o clud ay remt fcra Fr h acara vauat he au ic 2 ya oetr ftcra f etee oe enef cencs or afer March 2 he actuaa valua ofPlan aet a re ng a fve-yar add mark vaue mhd f bh valato

rend Ifomaon

Yea ne

28226

Annual ennCo AC

$ 264358283559392

Pecentage f APCContud

34

e PenOatn A

$ 42292)98,32344663

hr a n araly dermnd unfnd acuaal accd ably a n amorzatn o at tMach , 28 vaan a de o h acaal c mtod ng se

Fudn Statu and und ross

A f Marc 3 2 th ot rcent aaal valaton da h lan a 862 rcn fn eaara acc lay fr eneft a $39929 an te acuaa va of aset a $33,24reug a unfe aaal acce iaby (AA) f $5396 e cvee ayrl (anaayrl f atv mlys covrd y e lan) a $399999 ad h ra of h AA o cver ayr a 42 rc

h schu f fudg ogrss reene a uemnary nfma follng h ts tfnanca tateen te Meca Centr's fnaca atet, reen uyar td fanaut ee the actuaal val f lan a rasg ecrang v m eatv tacuaa arue aly enef

M sated Net Ass

A u 3 28 and 2, ureted e ae ave e dsgaed y th Mca Cer Boarf eor f h follng uros:

Caa acqussSf-ned rofssoal alySelfnue hea th cae

$

28

6348696629,554

$

22359 62333

Desgnae n aet ra under e cnr f h Bar of Drecto hch ay at s dcetn lue et ases fr t roe

69



NO 21; IINS MIAL NR td)

N Ctiees

he rl rse f bues the Mel Cetr fr e t sube t gt that yr rut tg S f hes legts are rs re by the Ma Cters slfisr prgr susse elswher hese ts r by ril sur fr xale gts regrig plyet prts r efr f rat h Meil Cetr eluesuh legts by tg t gs t eeri th ity f h pt ai seu th i f legl use agee rrs stte f th u f ut ptess f y fr h ets ul ur tht wl use th estate f ultte lss t er trialy th r tr

0 Future ae ui r

he GS retly ssu ts Sttet N 3 ("GS 3", nng n nna pting Dvt nment he sttet rese th regt esrt a scur f

fr rgrg rti istruts tr i by th t al gert heM Ceter xpts t frst y GS 3 urg the yar ig ue 3, 1 ky prsi h stt i tht rti stru re rerte a fr u h hg fir ue feriate istrues th are s fr ett purpss r th r rrte s stet eritsrts b f eetiss are rere with the stt re ssfterty th hges i fr u f eri istrus th ar ssfe s hgg rieistrt ar rrte he set f t ss s ferras

ubsquet es

Subsquet t year the utrrty t the Meia Cr wa agrt et t traethe sw he wp wil erit Nbr whh ti th Mil Ctr hutrpry wl xhge h fr rket lu f the gr

7



Requred Supleentary Inforation



OU TY OF VITORA TXASJR VERNEN FND ENER FNDHEDE F REVENE PENDIRE ND HNE IN FND BNE BDE ND Fo ye Dee 31 2

Acua BudgeAuts t GAA

Orgn Fil Bdgery erence

Bd Bde Ba Oer Uder)USaxs $ 20855264 $ 21,215,264 $ 21713775 $ 25683)Fees ice and ser ee 1 ,853,550 1858,550 1 622,600 2,144negre 4,231 ,100 43353 410472 (122285)Fne and etur 1805,100 1 805,1 00 1 440402 45,832ne inc

Ieres 1 000000 1000000 437,647 3854Lcne ad rs 38100 38100 3074 573

Cntis 400 18200 17,800isceaneus 710,662 75870 730,201 (34058)

Ttal vn 30,44,176 8037 301171 428)

XPITUSCrren

Geal get 14,73,383 1 6,834,28 16,186,677 816,516)l c aety 12,4166 13607102 1 3436,064 25,015Cre and recrain 403,374 426174 400284 5,617)c ealh 18247 218,442 11778 3,604

Caal ly 21 ,000

Total xpndt 28508870 32007016 30876,5 (843544)

xcess (deiciecy ees er

exediur 1 85306 (17,7 !85024) 748,616

OTH IAIG SOUS (USSSae ases 20,000 20000 46608 277ransrs n 157,500 1 57500 157,500ransr 2162806 0 45431 ) (2905,573)

Ttal thr fnann () ( 1 985 ,3 06) 2867} (2 ,70 1 ,4 65 277

Change n nd ace (3785,10) (3,38648) 74883

Fnd alance anary 1 :?884 10,342,884 1 0,342,884 (2161320)

nd baan b 1 $ 10,342884 $ 655674 $ 656,35 $ 1 41427)

xpntn f dffenh Cty dget n the cas a accutng her ude te udgayss eenues ae rcgnd a cllcd ad eedure he d

h accayng ntes reqred leey ia re a iegra at h ched e71

AcualAs

GAA Ba

$ 1734581 ,6204564,3127571,34570

3,083850117800

76425

30286,8

17,0031313,461,07

405,011 16 , 174

2

31,720,53

1,433640)

46,3311 57,500

(2,9 05 5 73

270 1 742)

4135,382)

12504,204

$ 8,368822



Combinng nd ndividul und Smns nd Schdus



COUY O F ICORIA EXAS NNJR VERNEN FNDSBNN BNE SHEEDee 3 20

T tjr N Nnje e Gverent

ervie Fnd FdsASSETSCen sse

Cs n s eves $ 21 $ 7182 $ 89ev 190102 1 22297 12722 r ter gvernn 1 2,277 1 2277 ro otr ds 0

Tal a ,77878 $ 1 91 129 871987

LABLTES A U BALACESal

a 287101 287101

ccrd pdtrs 1999 1999e oer ns 9220 9220rrd rven 2 21 7 1 77 90981

Tal lails 10997 177 871

nd alanUnrerved gnaed retd

rven n 27171 27171 v ds 20 20

Tal fnd baan 271 r�1 20 28710

Ta lales and fnd balan $ 778,78 $ 1 ,91 129 $ 87187

7



T T TX NNJR VERNEN FNDBININ EEN F REVENE EENDIRE ND HNE IN FND BNEFr he year ee Deeer 31

otal oa oaNomao Nonao NomoS ebt Govenena

evee nd Sv Fd FndREEUES

e $ 242,54 $ ,30,68 $ 4,43,43Fee of ad e f 34,64 ,34,64Inegveentl 6,,44 6,,44n ad ete 28,054 28,054Inveset e 98,46 9532 0,993Ctns ,65 65Mellane 9,653 9,653

Tota vn 9,939,08 4020 ,69,88

EXPETURES

CenGna goveet 2,42,03 242,03 saty 55939 559,39Hghays ad e 43,22 4,3,22Cltr ad ea 2,649 2,649 eh 4,8,38 4,8,38

e ev eent ,36 ,360,00Ineet nd l hge 293,39 293,390

Tota xpndt ,896 ,653,39 3,544,6

E (dfny) o vs

v eendte ,95,59 86820 ,864,2OTER CG SOURCES USES)

Cal leae ed 5,324 5324e n 82,863 ,82,863a 2,649 2,649

Tota oth fnann o ) ,63538 ,63,538

Chg fd n 3254 86,82 34,234

Fnd ba gnng of yea 2,992,95 545 3,,34

nd baan at nd of ya $ 2,6,4 $ 24,365 $ 2,86,06

74



NONMAJOR SPECAL REVENUE FUNDS

Specia Revnue Fnds are sed to accoun for th proceds of speifi rve soures oher thaspeil ssessnts privte purpos trusts or jor apil proects ha r legally resred topnditrs for spcific purposes The County' Special Rvenu Fuds onssts of Road and Bridgnd othr fnds

ROAD AND BRDGE FU NDS

The Road and Brdg Funds ar constiuion funds esablished to account for currt funds usd forthe purpos of constrctng and inaing rods ad brdgs Th prnp sources of rveues forthee funds ar d vlorm txs nd ntrgovrnenal revnus

Th Couny is dvidd nto four precint eh of whh admiitred by o of he four CounyCoisoners Ech prcnct h a sprt budget for cotructon nd ma inte of roads andbridgs n he prcin Th Rod nd Bridg Fnd const of h followng:

Ro n Bg Pn Fn Aoun for ots assocted wih the consructon ndmaintn rod d bridgs n th four Comisionrs precis venus re drivdprmrily from ad vlor tas vhic registrion fes nd ntert ernings

L Ro Pn Fns Aso sed to cco for costs soated wth h onstrutond mantnn of rods and ridg in he for Cosonrs' precnts Howevr hprimary orce of revnu in the fuds is grant monis receivd by the Couny and researnd thereo which s designated to be pent o rods an d bridgs

OTHER SPECAL REVENUE FUNDS

Th her Specil evenue unds osists of various fund th ccoun for parur funtons ndacves s descred eow

Emgny Mngmn Fn Accou for the fund receved from the City of Victori andh Stat of exas for Eergny Managent opertion.

Ros Mngmn Fn Aounts for moni received y the Couny under LoclGovrnent Cod Scton 1 1 80 1 Ependiure of h fund are ade to mnag nd prsrvdocmets fild i h ofc of h County Clerk Revnue come fro fiing chargs ssssdby h County Clrk

Coos Sy Fn Acons for fnd reiv from vrious sources dsigntd o sed o nhance securiy n th Couny Courthou.

Js Co Bng Sy Fn Accos for fud rcvd tha are digated o esed to ehn seurity i buildngs tht house uic court othr than th Couny Courhouse

D Cl Ros M ngmn Fn Acou for monie reved y h Couny froflng harge ssd by th Disrict Clerk under Loca Govrnn Code Sctio 51.31Epndiures th fud r de to mg nd prsrv docuts fil n the oc of h

Distr Crk Appll Jl Sysm Fn Accout for fe rcvd by h Coty for our os oncvl uits fie with th County Court County Cor at Lw Probate Court or Distrt Court undrSton .1 a d . 11 of h Tex Government Code The purpos of th f i tormburs Nue County for thi Couys shre of supplenta aris tomoaownc d frige befi for the Jute of he 1 3" Cort of Appls

FEMA H Mgon (EM TX) Fn Acouns for funds rcevd from th Fdramergeny angemnt Agny for the mjor dsastr derton FEMA 3EMTX forergeny protecve mre for Hurriane ke

5



NONMAJOR SPECIAL REVENUE FUNDS (Connd

OTER SPECAL REVENUE FUNDS (Connd

FEMA azard Mgon (X Fnd Aon fo fnd ivd fo he edeegeny Mngeen Ageny f he dise dein A 1600 f hqiiion f ne e f nd nd he ein of dnion ond o eoiy hd o

e n-f .

FEMA azard Mgaon ( DR TX Fnd Aons f fnd eeived f he edeegeny ngeen Agny f h die deion A 10 eidge nd ibe ss oid h fooding

Jnl Probaon Fnd Rd ni eived by he Coy f h x JviPbin Ciio s e nfe fo he Gene nd f he Cy hese oniee sn vide vi eve eed o he oeio of he Cny Jvenie Pbinen

Drg Cors Progrm Fnd An fo he evene/exendies eed ei fhe se ded g f onioing nd hbiiing vio f se dg

Fdral Fosr Car Gran Fnd Aon fo he fnd eeived f he Adinisin fChden nd iie nde he n of h nd n evies he oe of hegn i o ovide fnd fo diiive nd ining , nd eqin nd i ee jvnie bion iviie

Jn Dlnqnc Prnon Fnd Aon fo fnd eeived o f o f foenss ied nde eion 0 Pen Cde hee nd e dinieed by o dehe diin f Coiione C d e ed o e dge, vide edion dinvenin og, nd vide bi ed

Jc Tcnoog Fnd An fo fnd eeived fo defendn onvied of ideen ene in Ji Co n o Aie 1003 Cde of Ciinede hee fnd d inieed by o de he diein of h Coisione Cond e ed o finne he hnogi nhnen of he Jsi Co

Famy Procon F Fd Aon f fnd eived f divid fing fodiion f ig hee fnd e dinieed by nd he diio f hCoiione Co d e b diibed o oofi ogniion in ioi Coy

CDA Procssng F Fnd A fo f d by he ie f he Ciin iiAoey f he oion of ho he d o Coy ehn edie of hfnd inde n eing f he ii Aony ffie

CDA Vcm Anc Grn Fnd Aon fo he fnd eivd fo he en of Jie d dinid by he ffie fo ii f Ci he e of hgn i o ie e iiin d o f vii evi og nd ooevii oeo ih enfe, in ddiion h de benefi o i vii ihede ie ie

Sr Vcm Asanc Gn Fnd As f he fnd ivd f he ffie of hAey Gene o ovid fndig f fie Cie ii iio o ok i he hieen nd he ioi o n

Tas Vn Gn Fnd An f fnd eived f he fi of he Aoney Geneh of h I i nfion nd ifiin veydy g i o vide biifoion n jid /fede nd hei heded evn ie vii ndhe nened izen

6



NONMAJOR SPCA RVNU FUNDS Coninued

OHR SPCA RVNU FUNDS Connued

-H Aciviy Cener Fud - Aoriio o Vicori Cuy l ud h sooig sorsbui dig or Vicori Cuy Dr o h Ta Agricuural Esio rvic

Operio Border Sr Fun d Accous or ud rceivd ro h T Dr o Pubicy o orgai ad dloy locl gover w orc ro ad ui oaricae i roc o ec bord scuriy alog h aMio bodr bysulig h bordr cuiy or o edr agcis

XDO Clic I or Tce Grn Fund Aous or ud rceivd ro Tes Daro rsoio o icrs occua si ue i all ssge vhicls ad ucs bycoducig is occua rcio eoc d ublic ioraio d ducioor durig Mri Day oliday riod

Projec Sfe Neiorood Fnd Accous or ud ecived a ouso aUivrsiy rough he i uie Prgrs rovidig h Vico Cuy rs icad h Ciy o Vicoria Poice Dr wih swre wil alw oics o idiy gag

ebrs. h Cuy is ribusd or ovei ours word by h duy shri oir oaag da ad o idwr idiy gag brs

SCAAP Awrd Fund Accous or uds ceivd ro h Burau o usic Asisac oassi lociis wi he co or icarcraig udocud criial is who hve aso loy or wo isdeaor covicios or violaio o a or locl law d who icacead o la cocuiv dy

Byrne Juice Aince Grn Fund Accou or ud civd o h Ciy o Vicori he uchas o ui r Vicoia Couy hs ic

Hzrdou Merils erency Prepredne Plnnin Gr Fund Acus o udscivd ro h . Da o Tsorio o dvo ad i a couiy

ouach caag ad duc ubc hough locl ducio ad aws caaigo shlilac

CDP WCD No Plcedo Grn Fund Accous o ud rcivd r h ic o uad Couiy Aais o bhal o h Vicoria Couy War Corol ad v DisricNo 2 Paco Gr uds ae o be usd o cai i rov o he isig wr sys

Cony erency Response riin Fund Accous or uds rcivd ro DWChicas idiy d i voluers h will rovid assisa o cii i VicoriaCuy ad suroudig cuie i reose o disss

BSD Scoo Resource Officer Fund Accous o ud civd o BooigoIdede coo Disric (BID) o oy uvei obaio oic a is oud adwoig o BID cu

Seriff Specil Pupoe Fund Accus o us dug lad ois wadd hri' Da via cou ocdigs

CDA Conrnd Forfeiure Fun d Accous o h us o drug rd oi awardd o Ciil Disric Aory vi cou ocdig os cbr 989



NONMAOR SPCA RVNU FUNDS - (Ctiud

OHR SPCIA RVNU FUNDS (Ctinud

VISD uvnl Prbti Officr Fud Aoun o uds vd om Voa ndndnSoo D (VSD o moy ou uvni obaio of a a oud ad wokng o

VSD amusply Bnfit Fud Aouns fo ud ivd om oo fo vedgm ai od o Couy oy doaos d n aig ud a ud oovd a b o eoye

lctin Adinistrtr Spcil Fud ods vaiou eivd dgad o bud by Couny o Adisao i oodag vaou Cou eios

Hlp Aric Vt Act Grnt Fund Aou o uds ved fom S onAsa Como ed og a Say of Sa - s Dviio euoe of s ga und o ovd mbu o Vioa Couy fo s ud nugading vog sy o omy w w da adads Aso is ga ovdbuse o eee ud as su of adg ooa ios aig

s smna d on

lcti Chptr Fud Aon o d ived om Say of S oiase nb o gd vos a, ma ai ad o a aua of ub o gd vo ando e ny of vo gsaon o og u o ooga q

AsssrCllctr Spcil Fund Aous o n eags o S vnoyow Aou ud ae e o oy of oo ad a d o day o of admsaio of ey odu sabd by a oy CodSio 2322

Hitricl Ciin Fud Au fo mons ved oug vaious omoo

vi s fnd edd o uos of eg e oia ig o Couy o Voa

w ibrry Fud Aoun o endu ad o eabie and m ann ofa ossoa ibay fo mbe o as Asoia o vue ae devd om fasd o v fid i Couny ad Di Co

Hlth Dprtnt Fud Aon fo vs d diue aod w siovidd e b by uig dviso vi dvon, and nonnie dvion o a Vioia CyCouy Ha Dan

WIC rr Fund Aun fo d evd om Da of S HSv o Vioia Couy ao n e WC Cad oga fuds d ode gy of aas oug o o ed ad ionaus ad ovd on duao and og o gib a

w frct Officr ducti Fud Aous fo fund ived om e Sa o e fud d fo og dio o o id ude GovCod Ca 45 o o ovid say anng o f w fom oeone

8



CN VCR EXOMOR GOERML UD REUE UDOMG BLE HDeembe 3

OrRd nd Sial

Bridge Revene tal

C and eqiaent $ $ 3 $ 333Reeivbe nt

A vlre Oer ,3

D fr ter gverent 3 3De fr tr f 33 33

Tal a $ 3 $ � $ 3

LBL ND ND BLNLiailiie

A ayale $ $ 33 $ Ared exedre 33 De t te fnd 3 Deere evee

ta liabiiie

Fnd baaeUeeve, neigted

Tal l a l an fn alanc $ 3 $ $ 3



COUTY O F VICTORIA TEXASNNJR VERNENT FUND EI REVENUE FUNDBININ T TEENT F REVENUE ENDIURE ND HNE IN FUND BNEF h ya D 31

RNUSTF o r ItrgovnnlFn n oIt no

nConttonMll

l rnu

XPNDURSCtGl govnnt tHghw n tCl cn l h Ih

pndiur

Ec ) o rvnv p

OHR FNANCNG SOURCS (USSCpt pT Trnr o

l hr finnin ures (u

Chng n n l

Fn ln n

und ln Dr

8

OthRo n pcl

Rv

$ 454 $3464

39696 443848854

85 558665

6936

486 5658

4355939

444363 38858649

4838

44363 463

8 6449

534435 6988

655) 44

3954 59584

5448 6696

8 3

$ 65695

Totl

$ 4543464644

854

984665

4355939

43649

896

95 59

5348863649

63538

354

9995

$ 64



CUN VCRA EXAOMO GOEML UDS SE UE UDSOD D DGE UDSOMG LE SHEEDcmb

R d Fn

P L 3 P ETh h qln $ 75686 568,810 $ 830555 $ 51 819Rbl n

A l 8367 6071 37167 50689th ,03 367 805 03

.

tal assts 1388 $ 01858 1757 1050539

IBIITE ND FUND BNEbl

Ant pbl $ 83 $ 693 $ ,508 $ 8559A pns 1798 13,95 17757 17,738D o o n 5,36 3,995 5057 906

Dfr n 68,88 63335 60535 7158Tol lbilt 71570 71977 667857 38

Fn blU nign 5668 98,75 60670 6853

tal l blt d fd be $ 1388 1 0 18"58 $ 177 1,05039

81



tera R

Ta

$ $ $ $ $ 957

7595

$ $ $ $ ,5Q

$ $ $ $ $ 75599

5 7

,9757

595

$ $ $ $ 59



R NNJR VRNN NDS SI RVN NDSRD ND RID NDSININ S N RVNS NDIRS ND HNS IN ND N the ye ee Deee

R d Bie FPt 2 P 3

RVNU

e $ 663,2 $ 43069 $ 43000 $ 663428gvetl 444,81 424,23 4229 4481vtmn im

neet 2024 991 19 ,3 16 ,314Mielleous 290 24,6

ol vn 996204 1 012 , 19 1 49,9

XPNDUR

igway se 1 0 3 988 29403

Ee iiey) f eveve peiues 1 3 3038 44240

OHR NANNG OUR Upia lse po 10324fe i 3690 3698 9 1 8 2846 20000 20000 20 2869

ol ot finncin oc ) 16 90 16981 9444 681

age n e 1 ,48 8 132 24,820 091 )

F aa ay 08,900 36886 4980 3944

Fnd lnc D $ 6648 $ 2984 $ 60460 $ 22683

83



Pt.

$ $

30

30

30

3 90

(390)

300

3°

l Ro Fus

P P 3

$

93 33

93 33

5937 9 8

5937 ....._

(91 1 8)

(25,844) 9,085

584 9085

84

Pt 4

$

59 ..

-

59

59

(1 6 ,�63 )

�

504

504

$

To

$ 4754

$

7399

787593

4474,33

870

0534435

7505

3954

5448

8 073

595



COUTY OF ICTORIA TXASNONMAJOR GOVERNMENA FUNS - SPECIA REVENUE FUNSOHER SPECIA REVENUE FUNSCOMBINING BAANCE SHEEcr 31

Emgeny cd CtheMg Mgt Secut

ASSTSCah ad ah equvaen $ $ 86,765 $ 9,935cvale (nt)

Ot 373 37e f gvnen 58,038e f e fu d

To e $ 58,038 $ 87,38 $ 30,17

LALTS AND FUND

ALANCalteAn aya $ 5,67 $ 76 $Aed exedu 5,0 1 ,613e fud 45,041 8

Ttal at 55,7 337

ud alaeeved udeigaed 39 881 301 7

To iiiie d udne $ 58,038 $ 87,38 $ 37

85

Jutc tcCu Ce Aelate

Bdg ecd JudaSey Mgm Sye

$ ,59 $ 7,735 $ 5, 153

53 6 6

$ 67 $ ? $ 5,15

$ $ ,8 $ 5,313

,8 5,33

,647 5,63 5)

$ ,7 $ 7741 $ 5, 159



MA MA MAHrd Hrd Hrd Drug dl nil

Migio Mgio Miigo ni Cou ot C Dliqu i39 M 6 709 X oio _ Gr ron oog

$ $ $ $ 15 8 $ 9609 $ 1 8 $ 5 $ 3975

905 038010 90 86,736 7,90

$ 38010 $ 90 $ 86736 $ 1600 $ 1 5 $ 1 , 8 $ 39965

86



CON OF VICORA XANONMAJOR GOVERNMENA UNS SPECIA REVENUE UNSOHER SPECIA REENUE UNSCOMBINNG BAANCE SHEEc 00

CAF CA

oon og AsstaF F Gnt

ACa n uvalnt $ 6069 $ 1044 $Rvb (

4u o ot govt 4566u o ot fu 303

ol sses $ 6069 $ 108486 $ 4�

LIABILI AND FND

BALACabltAout aybl $ $ 5680 $ 39Acu ntu 353 54D t o ot f 39 83

otl blt 9,541

Fn baansv ng 6069 9,

l lbl nd bln $ 6069 $ 08486 $ 4869

8

tm 4-

Atan x AtvtGn Gt Cnt

$ 865 $ $ 80

5916 ,95

$ 95 $ 810

$ $ $ 35046

5 195

61 195 350

, 1 0 860

$ 3,8 $ 1 9?

$ 8O



mmuy

Oat TXOT Pr By rgyBd Saf SAAP AG HP TP ReS Te gd Awd Pm Gr Gra Tra

$ $ $ $ 282 $ 2 $ $ $

22 11 8

$ 22 $ $ 1 1 $ 282 "" 2 $ $ $ 8

$ $ $ $ $ $ $ 22

22 122

22 22 1

1 282 2 12

$ 22 ! $ 1 1 1 $ 82 $ 2 $

u)

88



OUNTY OF VITOR, TEXSOMAO G OMAL DS SCAL DSO H SCAL DSCOMBG BALAC SHDmbr

SDShoo Shis DA

Rsu Spei abfu rpose� Foeie

SSETash ash quves $ $ 478 $ 705Rivbs et

thDu m the gvmes 550Du om oh us

Tal ae L50 $ 3478 $ 70

LIBLTES ND FUND

BLNELiabiiisAus pabe $ 38 $ $ Ae peitue 475D to h us 8

iabii tis 550

F baaeUesve esg 3478 703

Tal iabili ad udbalac $ 550 $ 478 $ 705

8

SDuvie Eei

bio mpo Amfie t Seia

$ $ 578 $ 45

5508

$ 508 $ 578 $ �70

$ 7 $ 3 $ 48507

44! 42

508

34 340

$ 508 $ 3578 $ 370



e TaxAera Aer-Ve A et Cller r

Grt Chter 1 9 Specia l C

$ $ $ 8676 $ 1969

4 8

$ $ 1 418 $ 8676 $ 1969

$ $ 59 $ - $

61

t?Q

_") 8676

$ $ 4 8 $ 8676

aw

$ 166

7

$ 16,86

$ 18

18

78

$ 686

9

eh WICDearet Prra ESE

$ 5 $ $ 1587 $ 986

556 916 8,856 1577

$ 689 $ 18856 $ 1587 $94756

$ 67 $ 8 $ $ 9956671 18654 147184598 156

185 618 17994

1641) 168 587 486

$ 6,89 $ 18856 $ 1587 $ 2 , 1 94J56

(luded)



U XOMO G OEME FUDS SE EEUE FUDSOHE SEL EEUE FUDSOMG S EME O EEUES, EDUES D HGES FUD LEFo h y ndd Dmb 31,

ic ir

ur erkEmrc Recr re B RrMm �m cr cry Mgm

EEUESFe c a r $ $ ,09 $ 5 9 $ 70 $ 550Irerma 50F a freiuIm cme

Ier 4 900 40 5rbiicae

Toal rves 50 0 59 74 54

EXPEDITUESurr

Gera eme 09 7 4740bi ae 05709Hiwa a rer a rcreaPbic a

Toal pdrs 05709 09 7 4740

Exc efcc rer xpire 4I7 ,4 04 74 90

OTHE FIIG SOUES(USES

rafr i 50000 raer 47500

Toa or fag souress 50000 47500

a i baace 9 4 9 74 90

F baace aar 79 4 5 47

Fd balae Dbr $ 9 $ 40 $ 07_ $ 47 $ 5

9

eaecaem

$ 59

59

5

5

4

4

0

$ §4



FEMA FEMA FEMAazad Hazad Hazad u Fda uele

Mao Ma Ma Foe a q 34 M 1 6 obao Poa G eveo l

$ $ $ $ $ 10532 $ $ 1 7 $ 260338010 44,10 4366 682320 113586

277 05 5013 2 885

38010 4410 0637 18,5 1 30488

38884 8736 678058 50 325405 3376

238858

38884 18736 238858 50 325405 3376

(9 ,774) 25454 55508 206806 19 (3,281 )

522747630

52274 7630

42500 25454 47878 1 36 0047 (206806) 328 )

348 12643 9 42586

$ 42,500 $ 26802 $ 488 3780 \

(od)

92



U XNONMAOR GOVRNMNTA FUN PCA RVNUE FUNOER PECIA RVNU FUNCOMINING TATMNT OF RVNU PNITURE AN CANGE IN FUN ANCEFor h yr cr 3 200

C Sriami C m i

rn rin ae ane ine Grnt

RVUee oie nd r $ 81 $ 133080 $ $ $Ierovermenal 331 4808 380ie nd orireInvmen inom

nere 4Corboniane

evenue _ _ 81! 1 310 380

XDURCrren

Genera overmen 1364 433 380bi ae 416ia and reeCre a d rereatonbli lt

ependie 1364 433

e (deie) o reveneover endire 81 4146 16014 886

OHR FACG OURCU

rar 16014rnr 16014

l h inning ueue 16014 16014

Cane n nd blne 81 11868 886

nd ala, Jr 1 00 110 813 114

Fud le Deee 606 $ 84 $ 1 1 10

3

viCener

$

618

1

6188

,5}§

(436

I06



O XDO

Bd k Ic

$ $4,0 4608

4,0 4,608

40 4,608

4,0 4,68

$ $

r

f Nhbrhd d

$ $9,447 26

9,447 264

58 6,6

58 66

) 0,68

) 068

6204

� � ...� ....."7�) $ 26842

yr

Grgram

$ $

20

2,0

20)

9

MEGr

DP

- $ - $0200 4226

0200

4,20200

(546

mmyErgy

ss

,242

245

( ,25)

25)

0,000

$ 546) � (;2;c)(cd



COUTY OF VCTORIA TXASNONMAJOR GOVERNMENTA UNS - SPEIA REVENUE UNSOTHER SPEIA REVENUE UNSOMBINING STATEMENT O REVENUES EPENITURES AN HANGES IN UN BANEr t yr eceer 31

BIS VISSl Sef C vele

ee Secil Cnn Proo eeOfcer Pe ee Oce Bef

Ree o nd se ees $ $ $ $ $Iegvermel 387 68688e nd fee 85Iveen nce

nere 800 1500 93

Cnruons 680ellneu 96

Tol evenue 387 800 955 68688 8533

XPDTRCren

Gener gvemen 17730 003lc e 387 380 168688g d eeClre d recenPub el

Tol eendiue 387 380 17,730 168688 003

xces (deic) f evenevr exene (680 1 8 (1 99)

OTR FANCG ORC(U

nfer nfer

To he inncing uceue

Cnge n fd ble (680) 1 8 (1 99)

nd bne r 1 37658 58,55 ,78

Fund ne Decee $ $ 3978 $ 70369 $ - $ 39

95

le

dSe

$ 9633

30

96333

87397

87397

8936

8936

5

$ 1360



TAma Aor-ot At Etos Cotor Histoal a Hath WC

Gra Chatr 1 Sa Commo ary atmt oam OS To

$ $ 1 ,152 $ $ $ 6,51 $ 6,472 $ $ $ 4,6472,5 1 5 755,761 4856 48,8

28,5

621 335 5 25,567765

54 821 4,6 7 7 17

2,5 ,1 52 7,1 55 2,156 66 174,25 755,76 56 5,651817

2,858 1 54 0 227,101 71 55,7

28,858646 1264

255 75526 ,1781

2,858 1 ,15 6,46 , 2,055 75526 71 7,6,07

(2 7155 (5 267 (16200 48 , 4 (,764490

45 157540 68,7280000 ( 1 0 4 4

,500 0000 ,575,4 7,58

(2) 755 1 5 ( (50 8 14 (1666)

7,55 12,774 22,211 5,44 2 10 4684 1 , 1 722

$ $ 2 $ 86706 $ 26 $ 47 $ 6 4 $ 2,68 $ 15827 $ 14 6

(odd)

6



NONMAJOR DEB SERVCE FUNDS

b c ds e s ed o th l ces d he t o geelgte ebt pncp t os



CN VCR EOMO G OML UD DB UDOMBG BL HDb 208

SSETS quR ()

rm

Total assets

LIILITES ND F ND NE

rr ru

To

u Urr u t

Total lab ltes ad d baa

BSk

BSk

rrt

BSk

BrSrxSk T

$ 1 4 $ 1 98,48 $ 142 16 $ 22368 $ 14832

26219 3398 242866 366,4 6?9

$ 4 389 $ 2366 $ 384982 $ 89922 $ 94 29

$ 3219 $ 493 $ 34249 $ 296 $ ,36,64

493 24Q 296 1,36,64

4 44 39,33 6826 24,36

$ <13 89 $ 2�66 $ 384982 $ 9922 $ 19129

98



CN VICR EXOMJOR GORMTL FS T SR FSOMG ST TMT OF RS RS HGS F LF n mb 3

r dgRd Rs Sr

nd d nd

Snng _Snkn Snkn S EENES $ 3779 $ 77 $ 36 $ 376 $ 73067nn m

In 99 9 937 93

ta rnu 9977 _ 0 30 7 � 700

EXPENIES

rna n 30000 0000 60000 30000 360,000nr d a rgs 379 973 70 7 93,390

ta pntur 36379 9,73 330 97 ,63390

g n fnd n _6 7 667 37 6,0

Fd e y 993 ...... 309 39739 7

Fun baanc cbr 31 $ 0 $ 066 $ 39733 $ 66 $ 036



COUY OF ICORIA EASGENERA FUNSHEUE OF REVENUES PENIRES AN HANGES INFUN BAANE - BUGE (NNGAAP BUGEARY BASS) AN A UAF ece 31

riginal inalBugt Budt

RVNUSTae

A alormCurret $ 13754 $ 13754Dlinqunt 300,000 300000Penalt an interet 130,000 30000

Sale an s 50000 _10,000

Toal taes 0,8554 115,4

ees o ic an er eShris partment 500000 500000risoner maintnac 5000 5000Count traurer 1 3400 1 3400

lect aminitrar 3000 3,000Cout clerk 55000 55000Proate personl ucation s ,800 800Guarianhip e 5000Con our at la 4000 4000Ta ssssorcollctor 450,000 450000Crimal trict attor 5000 5000istrict clrk 300,000 300000Justices o the peac 1500 1,500rr jicatio 7000 7,000Contal 850 850

Tot ee o oce a ur s 853550 858550

Inrgernmetalament in liu o ts 00 9100Alcohol eerag ta 1 50000 150000Cunt ort at la 150,000 50000Bigo gro receipt ta 75000 75000Toacc ettlmt 50,000 339893Iigt en grant 45,000 45,000Titl IVE lgal seice 50000 50,000Jur ee rimurmenSB704 40,000 40,000Jenile etntion contrcts 1 300000 ,300000Stat eile etetio un 5000 14000Jail inmate epac 000000 000000Jil inmte contract micl 1,000 1000Jail inmate ctract ther 40000 40000Jai nmate trato 0000 0000Geral inmat mical 5000 5000Proct lieaerVet rimrsmnt 4,90TS crit reimursemnt

Ttal intrgoernml 4 31 ,100 4,393,953

1 00

Actual Amounts VariaceBgetar ote

Basis t

$ 349,375 $ 54 331,70 31 70 58753 8753

7793945 839451713775

391809 108194,047 (9535,04 (8358

1 ,7 1 (844358 (1043

1370 (4305,75 7545 5

41 718 1 1 7 819397 (5,03

1 7, 14 (1783371 0,17145938 38,938593 4,073

,00 35,950

9409 3094507 (4,793) 343 ( 578557 (944

339894 18509 40,093799 (1037150 3150

1,317731 177354,09 1 3009

1,581,705 (418,951999 (9001

81150 41 1501,508 1508837 1837

33 335305 345

98 9814,190,47 (0348

contine



OUY OF VIORA EXASGENERA UNDSCHEDUE REVENUES EPENDURES AND CHANGES NUND BAANCE BUDGE (NNGAAP UDGEAR Y BASS AND AC UA he e ene Dece 1 2

Ogal Fl

_ g Budlet

RVNUS onnudis d fs

Ds fs $ 500000 $ 500000Cy a aw fs 500000 500000s a fs 765000 765000Fs 40100 00

Tal s ad s 805100 0500

ns 000000 000000

Lss ad msMaag lss 000 1 000 ad wsky ss 7000 7000Msllas 00 1 00

Tl lss ad ms 3800 38100

Cs 400 00

Msasds maagm sva 40000 40000Cm s g mmss 300 300Cm s f 5 5O lln 1 0 1 0ms f m l 1500 500CPTF mmss 00 00v a divs s 00 00Oas/as ls ll 5 5G vmsdma s

5 5Cmsv aln lt 5 5Cmal assssm t 5 5Asd ld fs 5 5Lg sv f dgs fs 600 600Dfsiv dv g s f 0000 0000sa d y e dv 500 500Ct fs 30000 30000As wa fs 45000 45000O fs 44750 44750Psa gza fs 7000 7000CAD a svs 6000 6000s ad yals 3331 333

T mmsss 180000 180000 mas a 10000 0000msmns 39660 88868fds 1 00 00ss 1 000 000Msllas 50500 50500

Tal mslls 71066

Tol n 304941 76 3108903

0

Aa Ams adgay Psv

ass (Ngav

$ 316474 $ (8356)48553 (14468)6035 (16675)

3601 4091 44040 364698)

437647

370 05554 (1

50

3904

7800

33869 (6131)1 3 (87)

(5) 4 (6)

369 ( 1 3 ) 9 (81)

1 00 (100)1 5 (10)

3 ()3 ()(5)(5)

5 8 (8)1 985 (8015)

1 5 (485)6419 (3581 )5008 508

16394 (8086)7157 1 57664 64

39009 5697

15744 (456)65 65 6046 7 78

(100)917 (83)

7501 46017300 (29,669)

309197 (897 ,066)

(d)



OUTY OF VITORI TXSGNRA FUNSCHU OF REVENUES PNIURS AN CHANGS INFUN AAN BUGE (NONGAAP BUGARY BASIS) AN ACUAo h y c 31 8

Aual Aus aaOrgal a Bgeary PostvBue Bg Basis (gatve)

EXPEDTURECrre

Geeral gvetCuy ge

Saaes $ ,8 $ 083 $ 532 $ 35ge beefs 38,4 3840 3515 2 ,25Oerag exedus 8,82 818 ,22 2,00

a ty dge 20,55 2,505 95,94 ,54Csses ur

Saaes 0051 ,5 8,55 ,54ge bfs 1,0 21 ,00 93 ,3Oerag exdres 3, 2,0 89 44Oe serves ad ags 3500 23,9 8,9 5221

ta mssies r 255 12 ,551 4 284rds aageet

Saas 3909 85409 85955 5)g bes 138 1153 1 9 (44)

Oeratg exetues 00 205 20218 32Cata utay 45945 593 1 2

tal eds maageet 88,5 1,5 ,0 4Cty er

Salares 555 45,355 449,775 2558rg fts 50 12,5 15,15 ,45

Oratg xeures 395 389 0,9 5,92Otr servies a ages 200Caal lay 099 2,099

a ty 5,910 5,910 959 8,95ras sve er

Saas 43,53 3,53 3,52 1g es 8, 8, 838 23Oeratg xdtus 43 00 4088 2Cata utay 19 9

ta veeras serve er 531 58,20 582 2Heage der

Salares ,4 4 3,9 15rg fts 1 ,51 5 33 32Oeag xeres ,0 0 ,39

a erage tor 595 5,55 8,901 ,Neateta

Oerag exedtues 8 19 1,253,89 1,,59 13,29Ote seves ad arges 83,11 2,1029 1,899980 2,09Caa utay 350, 95 23219 ,801

a -earea 59,8 32880 322,23 5,4

(ued)1 02



CO UT OF ICTORIA TEXASGENERAL NCHELE O REVENE EXPENIRE AN CHANGE INFN BANCE - BGE (NONGAAP BGEARY BAI AN ACALF e yea dd b 31 8

Acul Amu VnOrgl Fnl Bgery P

Bug Bss Negaive

XPNDUR oninedurr nu

Gnal goerne ne)oy our a law # 1

alres 203 1 203 202 1Frg es 00 00 37057 7023Oprng xpenr 3755 3,755 273 102Oe seces g 39000 ,012 0662 3350

l cny ur a lw # 1 27,650 263252 1 39

ouny c a law # 2laes 1 2723 2723 12,27 52Fge ees 2577 2577 39,966 261Opeg expeue 350 350 302 348

Or ss n cges 29000 59000 5722 27

oal y cr lw # 2 257750 27750 206 ;69

Dsr oralars 21566 21566 27392 75Frg nes 110 73 10 73 105552 516Operng expe 3750 291 2579 3039Oe eces n cgs 53700 562300 55023 1 77pl ulay 672 672

oal s u 93,5 9926 962,97

D lelrs 5221 627 60,95 16Frg s 29 32215 32209 6Operang expenu 207 3Q

al sr c 60612 62933 627

sce o e peace # 1las 7297 7297 7296 1Fnge nes 2 555 2 555 21363 19 2Oprng expenre 670 70 63 1 006Oer s a rg 12700 1933 367

l jusce o e pece # 1 392 12676 1

c o e peae # 2le 7 992 766 765 1Fge ees 1 750 0906 20905 Openg expene 3375 3,75 2,0 067Oer erces n rgs 200 3700 3,3

l jusic o pec # 2 077 1 796

s o e pee # 3alies 20026 20026 20273 23nge nes 5776 5776 5769 1 27Openg xpeus 5 50 5 50 23 912Oe erc n cg 200 200 33

oal sce e pec # 3 270052 2696 5,0

(cnn) 03



COUY OF VICORI EXSGENERAL UNCHEULE O REVENUE PENIURE AN CHANGE INUN BALANCE BUGE (NONGAAP BUGEAR Y BA AN ACUAL h ya dd eb 31 208

Orgnl

[ [�€

XPNDTUR odCrrn (con

Gral govrn (co sc o ac # 4

Sars $ 11474 $ 14,74rg ns 63 3132 Orng nrs 6 71Or srvcs a crgs 14 1 35Cal ol

ol sc o ac # 4Cr l src orn

Srs 95574 957,41rng s 3392 24935Org nrs 1 9Cl o 21

ol crm src ar 9967 1

Eo mnsraorSars 15473 7346rg nfs 3767 37267Org nrs 576 6326Or srvcs crgs 143 1659Cl o

ol lcon sraor 26397 317

Co aorSlrs 313 3 3rg ns 7599 7599Orng nrs 1335 1335

ol co or 424747 44,747Co rsrr

Srs 995 995rg nfs 55 55Orng rs 937 3795

ol co rsrr 9945 299,5 assssorcollcr

Srs 493714 493,74

rng s 14154 1454Orag rs ,55 55oal assssorcocor 6534 6534mnsrv srvcs

Slars 1977 9,7rg fs 566 53535Og rs 1534 1534

oal m sra svcs 2591 67,17

1 4

cal mos aracBgar Posv

Bass (Ngv

$ 1 1 1 74 7 $ 232729,12 1 4

5,95 1 9534374 76

779 1 f�� 5153

943973 136

41,75 5679 3212193

1,439

17364 (234)3642 3959236 29615 577

___

3423 3937 31 ,5:�

169

21,694 1 35767 9

999

32

463 39

1 3694 4636

4,793

195797 24953,53 3

276

(co



OUTY OF ITORIA TEXASGENERAL FNCHELE OF REVENE EPENIRE AN CHANGE INFN BALANCE BGET (NONGAAP BGEARY BAI AN ACTALF the ye eded eebe 31 200

Actu Amouts VceOg Fa Budgety ostveBudge Bude Bss (Negave

XPNDURS (ontinud)Cuet (cod)

Ge gvme (ctued)Imo tcgy

Slres $ 292202 $ 299202 $ 23 $ Frge ees 30 3990 3273 77Oeratg exedures 2200 220310 20 350Oter svces a chrges 9000 3000 10103 37Ct ouly 35000 944 35 99De sevce 2730 2730 27309

Ta r echogy 04311 10775 0709 17

Bug eceSaaes 24320 243120 242325 795Fge bes 755 755 02 727Oerag exedtues 400 027427 1 02075 752

Tota ulg aeace 17775 340302 133102 9274

Adult rato dateOatg exeures 9040 340 5

Tal aut ro eate 040 340 5

uvee eeo acySaares 14935 1757351 1720 071Frge bees 5013 4503 424 257

Oerag exedtures 35047 47407 45 7 1 13Ohe servces a charges 77995 5325 5234 Cata utlay 93052 93020 32Det svce 457 957 499517

Ttal ve deteto acly 3027 3327424 3210 4553

vl badSalares 30 30 359 rge ees 03 103 5252 5Oer sevces ad chargs 352 70352 37 373

Ta uvle ad 107315 0315 0100 7225

Ta gea gvrmt 7333 342 77 721

Pu saeyFre arshalSalares 1357 91357 55291 30rg ees 25 25 54 1100Oerag exedtrs 5150 5450 405 35Ot servces an cargs 7500 250 54457 173Caal tay 3000 7500 17419

Tta e arsha 250375 2525 9070 555

(cond)

105



OUT OF ITORIA TEASENERA FNSCHEE OF REVENES EENRES AN CHANES NFN BANCE - BE (NONAA BEAR Y BASIS AN A CAF t ya dd b 3

Aal u VaaeOgal Fna Bugea ieBue Bu B Jae -

XPNDURS (onnuedCren nind

Pbc nindSer

Sa $ ,3963 $ ,462 $ 2339 $ 192Frige beef 1,9194 19194 1,9696 22424Opi exnt 12995 2,451 1,94453 599O ve crge 5 52 492 2 1Caal , 9 35 62Deb ev 1 21 2 66 2

oal er 12624 1 1 , 39 2555

Cabl # Salare 2344 2344 2344Fge benef 43 43 931 53Oag exur 6 5

al nsabl # 1 293 293 653

Cabe # 2Slre 22 22 22Fg bnefi 6 16 9 1 91Oang exetue 6 6 33

al ble # 2 4,55 4!�5 54Cable # 3

Sli 2,352 2352 2,352

ng bfi 9,222 9222 96 46Otng xeure 44 ,44 54 6Cap a 14

oal cnbl # 3 63 53,332 26Coabl # 4

Sla 229 229 2249ge bf 42 42 65 23Orag exenre 6 6 55 Cap a 1

ol cbl # 4 31921 33666 3339 2Nnermeta

Oer evc n cageCi/Con nl geme ,6, 19996 1 9923

al -eeal 1 , 16, ,999 199,23

b l afe 2,949,66 1361Q 13,43664 1 ,3

ce

6



R XGENERAL NHELE O REVENE EXENIRE AN HANGE INN BALAN · BGE NONGAA BGEAR BA AN AAL he a d ebe 3

Au Amu Viigi Budge PiiBude Bude B

XNDURS (cninudCue (cied)

Ce d ee (uedPak d eei

ae $ 98 $ 633 $ 631 $ 2 ge bee 2289 239 20066 32eg eedie 9200 20200 36 6e eice d cge 6000Ci ua 000

k d e 1086 106 ..................... 991

e vce 19232 9232 18906 3221

ge be 893 893 360 1226ig edue 22 2332 22 e ece d cge 31600 3000 33123 8C u Q03

ee eice 2960 38610 1899

ce d ecei 033 26 2890

bc emegec g / d i

e 1 266 396 8238 268ge be 321 2 3396 1 9909 06eg xde 180 20200 300 99e ic d cge 1 2830

T d i geme 1 19 8 9866

b ic e 829 9 8 9866

C u 392 186808

pndiu 280880 320006 308699 1130021

ce decec ue e exedi 1 (6802 2329

OHR FNANNG SOURS USSe e 20000 20000 6608 26608Tae 00 00 100e 2162806 031 (2903 1 3988

l h finncin ucs (uss _?&�,93 (2016 6666

Cge i d bce 38910 338689 39921

d bce 1 03288 J,3288 103288

Fund blnc Dcb 0,3288 �... 669 $ 69639 $ 3992

(cuded

0



OUTY OF TORI TEXSNONMAJOR GO VERNMNTAL FUNDS - SPCIAL REVNUE FUNDSROAD AND BRIDGE PRECNCT NO. 1SCHEDULE OF REVENUS, XPENDTURES, AND CHANGS N FUND NCE BUDGET AND A CTUALF the yar ndd Dcembe 31 008

A Ans Bg GP Bgy Dien A An

Bge B e Unr GP BssRVNSxe

Crn xes $ 4337 $ 449 $ $ 449Deine x 2 44 1 ) 4Pey n inere 1 73 (77) 722

InergnenVei ine fe 21 21 Aiin iens f 21 2 4 3 2 2 1 2Peri 12 2 21

Inee ineInees 1 224 224

Mis 2 3 3

l rvnus 1 7 1 27 3 1127

XNDRESCrren

ighwys n eeries 437 441242 379 4433ringe enefi 1442 4 9 14pering expnie 422 4429 13 42713her ses hge 2 3 14 34Cp y 994 377 377De seie 949 949

l xpnurs 1 1 3 1 994 1 27192

s efiiny f eeer epnirs (92,79<) (9406) (10964

OHR FNANCNG SORCS SSrs n 319 39 39fer (20000 (20000 (20000l r finnn surcs (s 1 9 119

Cge n fn an 7 74 94 774

ne, Jny 223 223 73,36: 9

Fn bln Dcbr $ 7 $ 947 $ 2399 $ 24

xplnn fr Cny ge n he h ai f ning hfre nr he geyi een are egnie e n expeni when p i

1



CUN VCRA ASNONOR GOVERNMENA FNDS SEA REVENE FNDSROAD AND BRDGE REN NO. 2SHEDE OF REVENES, EENDRES, AND HANGES N FND BAANE BDGE AND A AF h y dd Dcmb 31

ctua unt Buge t GPna Buga Deence

Buget Ov e�EEESTa

u ae $ 26,383 $ 24830 $equ tae 10000 206 84 Penat teet 4900 922 (77)

egventVce c e 8000 2 888ta ce e 9,000 91 041 260Pmt 2000 2168

Iet cIeet 1000 99

ceau 200 290

Tta revu 48483 996203

EXPEDITESu

Hgwa tSaae 38329 3,112 ( 908)Fg bnt 1223 284 424)etg eu 248 420,62 39432 vc a cag 300 221 80 u 200,000 19329

Tta xpdtures 33384 , 0926 390

cs cc f ue et 38362 3064) (37,9t

OTHE FII SOES SESTnsfe 0362 10362 13381Tanf u 8000 20000Ttal ter faig sures uses 636 130362 13 381

g fu aac 320000) 298 430

F bace, aua 1 4602 4602 108216

Fud aae Deeer 3 $ 402 $ 482400 $ 83646

Epaati f ifferecesT bugt t c b f accutg Tfe ne bugtba, eeu a cg cct an t w a

09

ctu u

GP Ba

$ 243012240999

2 8889082168

199_0962O<

302013 ,238,330

26409329

1 0 3

13

3698200001698

832)

6886

$ 98,4



OU OF VIORA SNONOR G OVERNENL FUN - PECIL REVENUE FUNRO N BRIGE PRECNC NO 3CHEULE OF REVENUE PENURE N CHNGE N FUN BLNCE BUGE N CULF t yer ede b 3 008

Ata Aunts get t GAAa gety Deens Ata Aut

get ass Ove U) GAA ass

REVENUESas

Cnt taes $ 2383 $ 24830 $ $ 24830Dnnt s 10000 200 1 12 188aty a ntst 400 08 (74) 82

tgvtaVe se ee 18000 21888 211 888Atna ese ees 000 11 04 2 1080ets 1 2000 2228 ) 222

vstt eItst 30000 13 131

Msans 1200 4 01 241

Total n 8483 1011 01 4 121

EXPENDITURESCent

gay an sttsSa 443 238 383 44233g ents 134 4013 143 1440Oeatg entues 28024 21242 8 221383Ote svs a ages 800 1 1 Ct tay 1348 283 283Dt 34 34 34

Total pendtrs 0224 8 14228) 81 8

es (eeny vesv etes 444 4312 1 3038

OTHER INANCNG SOURCES (USESCata eas ssun 0324 10324 10324ass 1 1 1 1 8 1 18ases t 20000 20000 20000)Total oth fnann sos 444 442 4442

Cag un aan 13834 1334 24820

F aan aay 1 4404 4404 480

nd bal Dem $ 404 $ 82428 $ ]8 $ 04

Epaton of dffeee Cuty gts t as ass antng eee ne te getayss s ae gnz as t a ts e

1 0



CONY O F VCOA XANONMAO GOENMENAL UNDS SECAL EENUE UNDSOAD AND BDGE ECNC NO 4SCEDUL O ENUES EXNDUS AND CANGS N UND BAANCE -BUDGE AND AC UAL h y dd D 3 8

Atua Aout Budg to GAAPFia Budgtar Dr Aua Aouts

Bass Or d"r AAP Bai

REVEUES

Curr taxs $ 43357 $ 4459 $ $ 4 459iut taxs 000 459 9 4 75Pt ad itrst 00 770 4 754

rgorti 5000 Additia is 0000 4 3 5Pri 000 5 5

t irt 5000 34 34

iaus 474 00 4474

Tol revees 09357 50005 0 49797

EXPEDITURESCurrt

Higa ad trtSar 4744 449,993 430 4543Frig it 4000 3574 047 33Org xditur 5344 5574 003 77Othr ri d harg 3500 0 0Caita oua 00 557 47 3044D ri 3754 3754

Tol epedre 373 350 77 94037

s d o rur xditurs 77 7345 44"Q

OTHER IAG SOURES USESTrsr i 7470 74759 59 3 4Trar ut 97 97 97To oer g sores ses 403 40 5

Cag i ud 53 7377 40 5 09

Fud a, aur 44504 44504 70 377944

d ble Deember $ 495 $ 595 $ 9 $ 53

Epl o o drsTh Cu udgt o t as o aouig Trr udr th udgarai rus ar rogd otd ad xditur ad



COUN TY OF VICTORA, TEXASNONMAJOR GO VERNMENTA FUNDS - DBT SERVIC FUNDSROAD BONDS SNKNG FUNDSCHEDUE OF RVENUS, XPENDTURS, AND CHANGES N FUND BANC -BUDGET AND ACTUA y Dmb

At t Bgt AP Bgtr fe t

Bu B r U) P B

RENUETax

r e 6 647 647u 1 46 (9 96Pet et 4, 4,6 (4 4

et re 99 199

Ttal reenes 7 794 9,977

EXENDITREb

Pr rtret , 1Irt f rge 79 ,79 791

Ttal penditres 679 6791 691

ge be 46 1 61 (1 166

bae r 4 4 4

Fun d balane Debr 31 $ 9464 $ 41 1) 4144

panatin dierences

Te ut bge e b f tg Teree ue t bugeab eee r rgz ete a eeur

1 1



CONY OF VCOIA XANNAR VERNENA ND DEB ERVE NDA BND INKN NDHEDE REVENE EENDRE AND HANE N ND BAANE BDE AND A AF y n D 3

A Amo Bdg GAAP

RNUas

Cr Dinqn axPnay a d ns

vstn omI

Tota evee

XPNITURD srv

Prna eeenrs d hrgs

Tota epetes

Chg fnd a

Fd a, anry 1

F balace ecembe

paato of ffeee

FaBd

$ 1

Bdgary ffrBass vr Udr

$ ,12 $11 , 12 ,

229

8

h Cy dg th h s of tig hfor ne e dgtaryi r r ognid od nd xndrs h d

1 1

A AnsGAAP Bss

$ 82 11 9,

2,29

,



CONY O F VICOA XASNONJOR GOVERNMENA FUND " DE ERVE FUNDOURHOUE RERAON OND NKNG FUNDHEDUE OF REVENUE PENDIURE, AND HANGE N FUND LANE UDE AND AUAFo th y d De 31 0

Aul Aut Budg t GP Budget De Atul Au

Bude Ov (Ude) GAA BRVNUSxe

Cuet x $ 3344 $ 3338 $ $ 33381Dque xe 814 8 811Pe d iee 4 31 4 353

vte etet 3 1 13

o rn 346344 3453 9 3488

NTURESebt ee

il eee 6 6 6 et d l g 48 148

Tol xpnr 3348 33148

Cge ud be 436 � 1664

ud ble u 35 3,O (44) 35

Fn bn br 31 $ 39!_ $ 356 """ $ 333

lnion of ffrn

Te Cu budge bi o utg eee ude te budgebi eveue e gizd llted d xdue e d

1 4



CONTY OF VCTORA, TEXASOAO OEEA UDS DE SECE UDSDE SEE A SK UDSCHEDUE O EEUES EXEDUES AD CHAES UD ACE UDE AD ACAo h y dd Dcmb 31

Acl Ats Bugt t GAAl Buge Dces

Bet Bss ve UeRNSs

uet txs $ 56 $ 5535 $Dlqe tes 1 22 ( 3 elt teest 6,2 5 (65

vesmet eItees ,? 331

Tta rvs 523,6 .....6,99 16

XPNDITRSDeb sevce

cp etet 35 35 ees sl chges 818 818

tal ptres 8,18 818

hge ble 25,22 28 (96

b Jr 1 362 362 6

bala Deebr 6,1 $ 6,86 (2�)

plaat ees

e y bgts the sh bs s ug h, ue he bgetbss evees ege s clete epetues whe p

1 5

Atul Ats

GAA Bss

$ 55351225

5,82

331....

525

35,8,18

8,18

2838

...."

68 26



AENCY UNS

Agny u d ud o accoun o th onis rcd a d disud y h ouy th pcityof tut cutodin o gnt fo diduas o oth ntii

Couty C lkusts d " Accout fo ni hld by h ouny k in ut fo iousino th unty f ctoa

Cmal stt Attoy ud Acount fo h rchant' poion of cocon d on"ho" chcks

stt Clksts ud Accu fo is hld y h Dti lk n ru o aio ino of th ouny of ictoia

stt CkChld Sppo d Rcods th collcton and dursn f chd upportpayn ad by idn of icor ounty

Ck's Spa d Account for th cocon ad dbur o css s colctd by

both h unty and Dtrc lrksJa Imat st ud Aouns o on th hld o h nfi o ad u y na h ounty Jil

Sh Spal ud Rd out-ounty ch onds nd ou n and f oltdby h Shrf dpant h fud d o h Sta d oh ntii appoprit

Stat s d Accout for ttuoy addition to ou fin colctd y h ounyh tfrd to h Sta and h nal und h ouy o priodi

Jst o th Pa Spa ud Rcd h dipio o ch bond and icanouopy h funds diud ccordng o out odr.

a Asssso-Collto ud Accot for th coion ad or riou hits d sa by h ouny AorotoL h on s r d toohr arou outy fud ad th Stt colctd

Jl sttto ud Rcord h rcp and diburnt o o colctd ojuil ofndr d pad to owr of dgd propy.

Spal Ss ud Rod coftd drg oni po to hr big awdd yin of th out o aus diduls nd/o outy dprt

Mupal Cou ud Acu fo h cip of on coctd fo y of icoait houd i th icoria ouy Jal . Such oni on of fin cou co nd ohr

rlad t ha tur ritd o h ity f coJu Imat st ud Acount fr o ht hld o h bnt of and u yint in h ouny u Dtntio facility

C A Stat Judy u d Acout for fund cd fo h Sta opoll fc opod financia atnc to dict atonys fo ofic p upplis nd pn.

6



N ENY NOMBININ EMEN O HNE IN E N LIBLIIE he a e ecee 31 008

Bace t Bace Begg Ed

Yer ddn Det er

OUNY EKUAE

C d cs t $ 92 $ 3 $ 292

LIBILIIEts be $ 92 $ !3 $ 292

IMINAL DII AONEYE

Cs d cs eet $ 93 $ 9093 $ 2

LIABILIIEcct be $ ! 0 $ 93 $ 90�3 $ 2

DII LEKUAE

C nd cs eqles $ 293 $ 313 $ 02 $ 211 3

LIABILIIEccots ble $ 2193 $ 1 31? $ 1 02 $ 211 3

DII LEKILD UPPOAE

C d c qes $ 11 02 $ 1 ?1 $ 1 02

LIABLIE

be $ 02 $ 121 $ 1 02

LEK PEIAAE

Cs d cs ls $ 9 $ 0 $ 11 $ 3

LIABILIIEccts bl $ 9 $ 1,0 $ 3

AIL INMAE U UNDAE

Cs d cs eqets $ 329 $ 0 $ 0 $ 19

LIABILITEcc be $ 329 $ 0, $ 30 $ 9

HEI PEIALAE

Cs d cs ee $ 2039 $ 122 $ 2031 $ 2Q

LIABILIIEccts $ 2039 $ 22 $ 200

cd)



COU O F ICTORIA TEXASAGENY FNDOMBINING AEMEN OF HANGE IN AE AND LIABILIIE ya d b 3

Ble Bln Bgg E

o Ye Ao elo Ye

TATE EEAET

eqven $ 343 $ 1 991 $ 49 $ 9e evle 143 49 1

Tal a $ 399 149 39 $

LABILTIEAon ple $ 399 $ 149 $ 1 39

JUTICE O TE PEACEPECIALAET

eqve $ 14 $ 3,99 $ 14?? $ 14

LIABILTIEAou ple $ 1�4 $ 35,995 $ 14 $ 14

TAX AEORCOLLECTORAET

eqve $ 13 $ 13199 $ 1333 $ 443e eevle 39: 94 393

Ta a $ 49 $ 131943 $ 1333939 $ 43

LIABILITIEAo pe $ 1 $ 1113 $ 134 3939D oe gve 1 444 444

Tal liab $ 49 $ 131 9t43 $ 1333939 $ 43

JUEILE RETITUTIOET

eqvlen t 9 $ $ 94

LIABILITEAn ple $ $ 94

PECAL ERICEAET

n quvle $ 144 $ 9 $ 1 1 1 3 $ 11

z 3 133 3Tal a $ 14 $ 444 $ 9

LIABILTIEAou ple $ 14 $ 4 $ 1444 $ 9

onne)

1 1



CONTY O F VICTOI TXAGEN NDOMBINING TATEMENT O HANGE IN AET AND IABIIIE he yea Deebe 3 200

Bac Bac atBgig df Y Addi ee

MUNICIPAL COUT FUNASSETS

C d ca quive $ 555 $ 50 $ 9,95 $ cevabl ,05

Tt $ 50 $ 5,0

LIABILTIESAccu aable $ 5f0 $ 50

UENILE INMATE TUST FUNASSETS

Ca d ca quivat $ 59 $ 9

LIABILITIESAccunt aabe $ 59 $ 4,929

CA STATE UICIAY FUN ASSETS

ue fm gvment $ 550 $

LIABLITESAccu aab $ 550 $

TOTALS ALL AGENCY FUNSASSETS

C d c quva $ 9909 $ 9955 $ ,0955 $ ,9 ecevbe 990 5 990 5,u fr t gvret 5,50 550Siz at 0 ,90 55

Tol t $ 0 09 $ 055 $ $ ,

LIABILITIESAccunt ab $ 95 $ , $ 5 9 $ u t t gvnmn 55 00 00

Tta lbl $ 009 $ 055 $ $

ccu

9



STATISTIA SETIO

pa o e ony' coeene annual nanca pot peent eae noaon a a conte founertadn wa e normaton te nancal at oe coure a reqrd plnarynormato ay aou t ony oral fnancal alt

onten

Fnanca Tnd cle cotan rend noaon o el e adr ndan o ouny' aca efomace a wllbe ae ca o m . . . . . . . . . . . . 121

vnu Caacyee ceu conan foraon o ep radr a facto aectn tonty ay o na popry a and a a rne . . . . . . . .. . . . . . . . . . . . . . . . .. . . . . . 2

b Caacyee ced foraon o ep te ad a afforda o tout crrnt l of ouandn d and ounty' aly to addtoal

d n t uu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Doahc ad Econoc nfoatoe cee oer demoapc an economc ndcao to e te eadeunran onm c e uy' fnanca actt ake place ado p mak comaon oe m ad oer oenm . . . . . . . . . . . . . . . 1 0

Oatn foaton cule conta nomaton about oy opao an rouce toel te eade udera ow e ouy' acal omaton rat to t erc oy po a t ac o . . . . . . . . . . . . . 1 2

20



COUNY OF VCOA XANE AE BY OONEN t i ic yes

Gvenenl ve

nveed n l ene eled deb

eedneed

govenen ave ne ae

Bune-e venveed n aa e

ne eled debUneed

l bunee ve ne e

ar Govenennveed n l e

ne o eed debeeUreed

oa r govenen ve ne asses

1 Aal b o aonng

2

$ 9994214

7277

,429

$ 7944774

47,

421914

7,92494

2292

2

1297 $ 4941724 72772

927

$ 2441

$ 722 $ 2,29

$ 4�;

$ 9 $ 2277,24 72772

!7

$ 29994

NOE e Con began o re aual noaon en eene GAB aeen 4n al e 2

2

2

$ 1124447

1�9

$ 29792

$ 91924)

9412

222147

171429

$ ,72



ca ea

7 8

$ 37 $ 69683 87

7 ,79 7977

$ 387,6 $ 97799

$ 9888 $ 99988"6'9:. 9

$ 9938,739 $ 83

$ 3339 $ 6893, 87

7866 999

$ 799 $ }9,919,797



CONTY OF VCTOA TXAHANGES IN N ASSES ()Lt

Gnnl cs

ssG nntPbc styStrt n ysCr n rcrtPbc tIn trst ntr bt

tl ss

Pr nCs r sc

G rntPb c sftySrt wysClt n ctnPbc lt

Ot ts n cntnsCtl rnts n cbts

tl r ns

ol orntl cs nt rns

Gnrl rns tr cns n stsx

Poty sSl xsOt tx

Gnts n cntbtns nt sct tscc s

Istnt nnsG ss) n sston ctl tcsPyn cnt tsSc t os rn

o nl s n tr cns t ts

nl s chn n ns

2003

$ 3,73,0389,285,8403,4140481248,3923547,555

548,93

321783

53424553884,81 71 892593

2540353498

32774035033

_1!3,2

1 ,14 ,210

1281790950931

084722372447787

955,849(5,0027374

(340 ,0 17 )

8701441

$ 258723

1 23

2004 2005 200

$ 13237845 $ 4 49 10 $ 4575,45933,043 9,929954 0942283255, 08 4232,30 4244,523 95,419 12933 1,30,353584444 3530 3,80870

2 430889 390,875

31 3388979 3535429

4933859 45897 529547438891 3401404 3493,283 9524 1 750489 1 74445

530418 375485 4442328049 3,227144 3400

50990 957

4,78,38 14,03989 1439038

( ,283833 (1 949,1 1 0 (2095820

1 4234749 5180030 1 53748850899 00558 75355

20445 215784 2199

12354 124 1 8 232154273807 58577 029000

8127 235,488 84,574303 43,01 35,4

238457 (1 30 ,000) 30000

21020183 2279,870 24589424

$ 473350 $ 303070 $ 3311



l Ye2007 208

$ 15,6516 $ 1,2,5621 1 ,5 18 19 1 1,71,68,855 ,,1215, 65,9157,317 ,29,718

98,919 304,359

372,96 43441292

5,123,21 5,145,2352,33,680 2,457,8631 ,771 ,764 1,739,696

682 668,43868,765 4782,81

61,764

13777,386 14,793,32

23,2461 1 28,647,68

16,77,618 1788,9337,371,87 7,813,529

228,63 210783

328962 365591,215,536 57,1

1217 379,77

68,126 47285

25681,440 26,612,76

$ 2,3533 $ 2,35262

onned

1 2



COY OF VICOA XACHANGE IN NE A E 1s s sc yes

Busines-tpe ctvitie

pipN jcCoia

oa p

Ch o ic

p ctCoa

pai a d citiCapita t d co

oa pa

ota p atiit poxp)

Ga ad oh ha i tatt aG ) dpio o capial atMca

atal a ad oth ha i t

Tta bsines-type acivties chnge in netaet

Ta primry gvernment chge in aet

c co

$

$

23 24 2

288872 $ 2328426 $ 23223268 46632 4868

84

2873

42444 78 6343 36 36282 4 826

7 3234 24366 3483 3

(76 8336 37

447 383 234 6

22638 347

347 47 �37 ?87 � 34

24) $ 836823 $ 247478

246732 7373 $ 4278238

N h Cot pot ccl iai wh it ptd GSB Stt 34i 23

2

26

$ 26368237324

3234

,634864378868

48328382

666

28,72(2,23

3

6463

$ 767,2

438,3



Fiscal Year

$ 8748057677704128

685,3454757

909177494

1 0801 0

�3<11 '<1

(14494

17659

3916

6486

669701

$ 55407

$ 960737

008

$ 3678435831047250

� 4,378777

$

$

604465146

94,66675

865997

.. 4 0470

(74075)

1080

472859

48339

09064

( 826,1J)

(concluded)

26



CONY O CORA EXASUD R UD (1)t y

r u

AvacAul rboDr pu

Urrv

oal gral u

A er oal uU pr

Spcal u usapal pjc u

Db rv ual al or gova u

(1 ) crual ba o accoutg

003-

$ 96103 10

�195,61?_

$ 31330

$ 3,96655

5150$ 7.37

Yar

00 005 006

$ 97670 $ 3619 $ 61933999 ,513 6

75,913_5613 3961 1 17377

$ 5973503 ' ,56353 $ 119391

$ 36,50 $ ,603 $ 303,056796 30760

,17 577 07$ 137693 $ 3 ,01]9 70 $ ,961

N Du t t cag t uty u rutur at w AS Stat o w plte fu blc o avaabl y begg 003

7



Fscal

2 28

$ 2 $ 2,15 1484

228 82383

$ 125424 $ 838822

$ 225 $ 24

1545 2435$ 31134 $ 28

1 28



COUNY OF VCO XHANES N ND BANES OVERNMENA NDS La si yes

23Rs

s $ 1792538 c d 2,27983Im 1546,682 d s 161962m m 22367c ad ms 453Cb 847Mca 47,

4?475

EdsC

G me 1368813Pbc s 8614925hw d s 333117C d c 119,649Pbc hh 355474

Caa 2971,375 sc

P m 975 d sca h 592,782Bd ss 3

a ds 34382855

Ec d s d 36138)

h c se sPcds m d 3379969Pm cw (3292,343C ss 182393Caa as ac sseC as c mess sss 18245 1,63468s 1,97485)Pm m cm 84Pam m (65,)

h ss 18,353)Ch d bc �? 9,733)

b c ds 53%

1) Mded cca b aci

$

$

s 24 25 26

9855785 $ 2,232,78 $ 23382595533 2472,287 2,82,34135336 983,274 9,432,658143,48 1,463,626 589,568

272257 585,742 1289843645 33524 37,7436466 1685 13389

16755 811325

52427 61!§48 38764139

13277,443 14,278,13 14,921688963,262 9,283373 ,682752388,439 4337766 4327674 ,157,45 124 ,58 298473489,244 3712723 393367

542487 643352 15525

116, 1,225 126544,642 41793 377923

32838967 3538496 3693144

2,56346 36352 ,832698

139923 ,493422235458

227276)392955 33,975 1339

1,96745 29,364 1976,29422597 (2,325364 (2581294)

373, 63 69975 9973

2936,623 $ 3, 127 $ 2824429

4.88% �

NE h hs h Cs d c d wh GB m N w imemedh d bac ma s b b 23

129



Year

$ 242181928671618985485 74242768

9671 1 5 1

88222

995451

1 577551 46589448,851 46664152679

9459

17967

857 1 8_1

1827

44695

651222628

(29849

1698

$ 1 245792

:

$ 25882892755

14951422624

5798525565

84912

$

4196687

194296142458471,221

41855494492

74192

16299

45264599

(298412)

15,24

46119606

(18222)

724

4,69616

1



OUT OF ITORIA TEASTAX REVNS BY SO RE OVERNENTA NS (as e sca yes

Falar

1920

201

202

23

2

205

26

27

2

Change192

(1

NS:

PenaltA aoem an ner Sal a

$ 10,67,2 $ 1055 $ 5101 $ 152210,6,67 1 1 13 7225 15769

11 ,271 ,76 116602 2320 16,691

1 2,2306 1 1 821 1 5,2 17,20717

12,7,02 133220 21,323 17,75,55

1,10366 1317 5,56,861 19,793,677

159157 1938 6,565 21,12

15,676262 2,93 7,153556 233081

16671552 17,717 7,37170 22181

176222 20693 781,529 2582,

6727% 15% 7351% 6936%

Fal ear 25 rog 27 ne are eore n te ara ba anngal ear 2 an r are ee n he gea a ba o aontng

ro ax ae ae reane ale eae gw n oe ax aue an haon o new onn alue

Sale ta eene neae manl e t an eae n e eenue ae

1 1



COUT O F VICTORI TESASSESSE AN ESTATE ATA VAE O TAAE PROPERTt te y

Pt m Feon Pe

omcl an al

F tal nt Ueoa oe o Bnss

1 1 $ 7 $ 171577 $ 171 $ 55

2 1 1771 1115 217 2

21 2 1 251 1 225 572 2721

22 21 1 5151 71 121215 1527 271

2 22 1257551 1752 7755 12

2 2 71125 125227 257 551

25 2 17211 12772 5 15217

2 25 15217 1 252 7272 1 15117

27 2 217 1212 771 1171

2 27 2252 1272 77522 1 17275

1 as n ppy mnnc n opeon n t n axesPpy eons o to ll ow on o n g es

O

$ 57

77

55251

1 772

11521

2

1217

1 575

275

17252

NO ot e o e nll e ot se oet t 1 nt o tlt l yps n psnl ppey tes p $1 o

SU to Cny a AssssCll

1 2



Tol Eim A: Tl Tal Di Acul Vlu ( )

Ta Em A T Ta ag fRl P Vlu Va Acu Vlu

$ 661 $ 6,2688 $ 080 $ 626,88 0000%

6688 26 080 26, 0000%

812 2,0, 0860 20 0000%

60,60 ,08 00 ,2,08 0000%

00 8818 00 ,888 100.00%

80,6 2820 06 ,,8 20 10000%

820,6 ,16,88 06 , 688 10000%

806,20 6006 086 60206 0000%

1 261 882 ,202 06 20221 0000%

161006 8808 06 8808 10000%

1



CY VCR EXSEE E TE TUL VLUE TLE RERTYLast en scl yr

� ......-

Re e�....-�

e p

Cmmecia ad Ru

Tx Reide du Udedeepde Poper ty py pey Bu Ohe

_

999 99 $ 7396360 $ 7057760 $ 370990 $ 355390 $ 50696,790

2000 999 3706790 39065 32670 300260 36773,00

200 2000 620050 0292305 35,67320 29072 5052350

2002 200 55 60 70 322065 35,2700 92703 63977230

2003 2002 62575500 3075920 3977550 90,3602 030520

200 2003 6700 235 2520270 320599730 939535 92630

2005 200 72 93 237970296 33593 03527 323370

2006 2005 90532 796 20930352 337207302 56,3679 575960

2007 2006 203076 2 632909 7979,3 700 233750

200 2007 2362393502 270200090 779593229 3729750 72605020

ue ppy ad d dg apey exempi di m he wd miae d pei d i d ig xe

NOTE pey he Cuy i eeed uy The Cy popey pee cualxae ue f ype e d pe ppey_ ax e e pe $00 eed ue

OURC io Cy Tx Ae/Ce

3



a mad dL: t aa u u 1 a

a mt d a aa a Ra t au R au ua u

$ 760501 , 1 $ 072487,169 $ 00600 $ 07248769 10000

794406 46267489 00600 1 46,267489 1 0000

8688962 22287224 00550 22287224 10000

79708872 4860996 00450 418601,996 0000

81764,812 447,20500 00400 ,44720500 1 0000

868888,776 4886890 00450 4886890 0000

926295902 59879 9 0050 598799 100.00

9247081 77 ,84202062 00500 84202062 0000

79,89659 411764905 0.0550 411764905 10000

47997578 4465,524,0 00550 4465,52401 10000

1 5



CONT O VCTOA TEXASDRC ND VRN RR X RSR $00 F SS SS D VUs t c ys

: ret Over

Vr

eb Ge r u Vr r See u u T Vr r eg S

999 00449 0.23 0000 0340 0.000 0023 0 413 480 40

2000 00299 021 0000 0340 0000 0048 0394 40 1490

200 00299 02 0.00 03410 0000 0044 0394 128 30

2002 004 028 0040 0348 0000 00401 0 1394 0 800

2003 0043 024 00400 030 0000 00404 0139 13 30

2004 004 030 0040 0398 0000 00402 0.149 1 3 2

200 0043 030 0040 0398 0900 0038 014 3 433

200 0038 03 18 0000 0398 0900 0039 0 41 3 433

200 0039 030 000 0398 0900 0033 041 428 4913

2008 00380 0.30 000 0398 00 0031 044 33 1 2 0

SOU E Vr r

3



Gru Qa

Ira Nrr a WCI CI VC VC Wr CrIS S 1 #2 #3 r U Tta

$ 1400 $ 1100 $ 1000 $040 $ 1 1 1 0 $ 002 $ 0000 $ $ 01 $1043

1400 1.330 1000 02 1122 002 0.000 0100 1042

1200 1.30 130 042 103 00 0000 0100 1024

14 1 30 1 2400 01 100 00 0000 0 100 1 1 044

13 1 300 1 000 022 1 0332 01 1 03 0000 0100 1124

14 0 1 000 014 1 01 0 1241 0000 0 13 100

1 31 1 020 1 00 012 01 1 01 24 004 01 100

13 1300 1 400 04 001 01 240 0040 0 140 1033

1300 1 240 1 3 04 031 0 1 1 20 0041 00 100 01 0

13234 1.1 1 1 02 0 0 1 1 31 0042 00100 014 24

1 3



OY O ORA XASRN RORT T YRS(NDTD)u Y d Ni Y g

Ta�payer

t

t S A R L

V WL LP

AE P Te t

em

t m LP

St T etr

U

Ar q Ame Stete Be Teen

Txr

Dnt D emr my

qr m LP

Ar qe Amr rt

Pr L my

Stete B Te my

re P

Ne Yr re my

Net B T, NA r Prty erWmt Trt Ttee

SUE Vtr y T Aee

008

$

$

$

$

38

Pee

Tt tyTe TAe AeVt Vt

34368 0 48%836040 8 %50091030 09%45,960 0984345480 0.95%

3316590 08%304550 00%44600 060%560 055%46940 054%

,964890 5 5 %

Prn T y

Tle TeAe AV V

0864650 3%666800 0%593100 83%5 68900 63%4 05340 30%6390 083%49980 01%

454000 046%4360 045%106030 034%

0433090 �



COUNTY OF VCTORA TXASPROPERTY TAX LEVIES AND COLLECTONS(1)Last five fscl yrs

Ta Lvd

Fl Fl Y

Ya (Qriginal Levy) �djustmnts

$ 1,55 $ 1

5 1 ,1 81 5

1877 (88

7 158,15 (

8 1557 (,17

Cllctn n tFa Ya t v

Ttal n

Adused Lv mnt Lv

$ 1577 $ 17, 77

1 ,1 85 1 ,1 88 78

778 1 71 8 8

155 1181 7

155888 1517 7

(1 ) Ta v nd llcn n mntnae and tn nd n and n ly

NOTE: mn cl y 8 u n dly valale

URC Cunty t

ta Cuy Ta /Cllt

1



lct ct t D bt Pcntg

Y Amt

$ 555 $ 1531 63

5 13613 61

11 1 636 53

115 11616 1

56 15

1



COUY OF ICORIA EASPROPERTY TAX EVES AD OEOS ()as five fiscal ears

x or

cl cl er

er rnl ey Ajment2 $ 82 $ 1,24

2 1 8

2 1,92,99 (19

20 2,24,4 (8,

200 2,0,02 (,2

ol

Aue e 1 ,4,14

1,,8

1912

2,2,1

2,,91

( x ee n oon on o n ge only

Coon whn thec r o te Le}

Perenge

Amont o Ly 1 ,1,8 8%

12,9 9%

1812 98%

2,9299 980%

2,,8 99%

E normon or yr 1 troug 200 w no ey e

SRCS Cony o Vcto

Vcoi Conty x AoCo

14



io Ta Dai See eeage

Yea Aou f Lev�

$ 2 $ 552 996%

265 685 99.6%

2668 982 9955%

26,87 2298 992%

866 2565 982%

2



TY VTRA TASSS REENUEs f

Fsl Ye

9992000

2001

2002

200

200

2005

200

200

2008

llns

$ ,50101,29825

99220

858298

9212

5581

58858

918

1 90

58,2

TES Clleis p n e ey s) ss nn.

i nfin ee ses lens will pe n ssee yrs

T nse n ses eene s e n nse e eene s.

1



COU OF VCOA ESDRET AD OVERAPPG SAES TAX RATESat ten ca ea

cler

9992

2

22

23

24

25

26

2

28

NOES

Dec Re Oelg Reoy y o Vco Se ol

5% 5% 625% 25%5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 25%

5% 5% 625% 825%

Een og e o e re 825%, e ouring oude e y o Voy woud only e e 65% w e ombon o he ouy d heSe o e e e

e cone he he opon o ong dol ol le o 5% o 5%o omed ol o e nd o o 25%

44



COUNTY O F VICTO TXSR OS O OUTSTDIG DEBT BY TYPELat ten fical ear

Btpemeta Actte Actte

na oa Pcetage

Fca Cercate o gaton Rue Prma o PonaYea aton Bo Bo oermet Icome

1999 $ $ 1 1 ,200,000 $ 1600,000 $ 12,800000 085%

2000 10,75,000 1545,000 11,920000 07%

2001 5,000,000 9,485,000 1490,000 15,975000 098%

2002 5000,000 8,575,000 1425,510 15,000510 091%

200 5000,000 7,7 1 5,000 1 ,70,000 1 4,085000 082%

2004 4700,000 6855000 1,05,000 12860,000 071%

2005 4,85,000 5945000 1 ,25,000 1 1 565,000 /A

2006 4,060000 5,005,000 1160,000 10,225,000 /A

2007 ,720,000 4,045,000 1085,000 8,850000 /A

2008 70,000 ,05,000 1,005,000 7,410000 N/A

NOS ta gardg th Cos outsandg et can ond t ts to teanca satmts

N/A dts normao ot aaae

SOUE ont o Vctora

145

PerCata

$ 1559

141 76

18858

17662

16494

14979

150

118 6

10256

8587



CONTY OF VICTOA TXARAIOS O ET GEERAL BODED DEBT OUTSTADGLat tn fal ya

N Nt b S N dd b dd b

l blgt d dd d P

Bd b 1999 $ 1 1 200000 $ 0224 $ 104916 02% $ 121

2000 105000 602 100069 025% 1 19 0 1

2001 1445000 2521 144592 06% 100

2002 155000 4401 140299 02% 15 1

200 1215000 151,540 1256460 029% 1412

2004 1 555000 2121 11 421026% 1212

2005 100000 2522 10022 022% 11 66

2006 9065000 1260 919 019% 100

200 65000 11545 64455 014% 62

200 6,405000 20465 620065 0 1 1 % 1 6

1 46



CO Y O F VCO XDRE AD OVERAIG GOVERMEA AVIE DEB

ADEDDcm 31 200

e Db dn

Dc Db:

PecegAcb

o ony

AmonAcb

oy o c 2 2008 $ 620,6 0000 $ 6,2006

g Db

o co

coa ony go Dc

co Jo oge D c

co Ineee choo Dc

n deee choo Dc

co ony We oo Im oeme Dc

co oy We ono Imome Dc 2

o eng Deb

902008

22008

82008

82008

82008

602008

902008

44099 0000% 44099

899 0000% 899

2089000 0000% 2089000

929462 0000% 929462

0296 246% 22982

2022 0000% 2022

024 0000% 024

2924092 284486

o $ 298664 $ 290694

oy o co y o co co Jo oege co neenen hoo DcIna Iee choo Dc co oy We oo Imoeme Dcmb a 2

4



COUNY OF VCORA EXASEGA EBT MARG ORMATOas/ /e cal ea

et m t ppl

m

gl t mgi

tl e e pp le e mt a pentgeo e

$ 7336

776

: 683838

%

$ 7837 $ 37 $ 3

677 <78 33

$ 7 6 $ 836 $ 93

% .% 7

8



003 005 006 00 008

$ 1 0661 158 $ 1 06931 1 $ 1 131 16860 $ 1 ,1 91 ,68,1 35 $ 1 3915361 $ 1 5880398

1563,60 1 1 3 1008 8,938193 600635

$ 1 053581 18 $ 15,588,60 $ 1 1 1 53 $ 1 ,1 839 $ 1 310996 $ 1 �96963

118 105 089 05 001 0

a Mgn llan l Y 008

e l

l

e ll lna gn S Fn Bancal n ll l

gl gn

19

$ 5,9035

15880398

6050000365

600635

$ 1 696963



OU O VORA EXASDMOGRAPHC AND ECONOMC STA TS TCSUNA UDTDs s s

(2) (3 r t mmt

r u (' r

999 8087 $ 0383 $ 30 42%

000 8088 38 3

00 870 0 837 0

00 893 080 73

003 839 7 79 5.2%

00 883 803 9399 5,2%

00 88 NA NIA

2006 89 NIA NIA 4 1%

007 89 NA NA 3

008 89 NA NIA 39

NO: NA r avaab

SOS US B

US m mmr uu m A tma b Vr A a ata r 00 g 007 b

3 U S tm br

0



U NTY F VTRA TEXASPRIP EMPOERSDTEDren a and ne eas o

Eeic ndped Scl DisFoa Plscsii dic eee Ipa Dea Halcae SysemDSadi Oeasal dde Sc Dicy ca

iy ciIns

Employer

ii ndpendn Sc Dic

pl pFs PlasiccIsa ely DPDSeadi peasAlces edcl eeDe Healcae Syey icn Idepeden Scl Disc

2008

Eees21001500138212001 0 1 4700

654620609600

10379

1999

E[ee

2250

180016461 1 1104

963904650603590

1604

NOES Bed ic pl Scl Ae ic ncldes can Di Lc ales cksn ad ld es

SOR ci cmic Dmn p

1 51

Peeageo AeaElen

484%346%3.18%276%234%1 6 1%1 5 1%143%140%3%

23 91:

Pg a I Aeen

544%

435%398%278%253%233%219%15%146%3%

2



COUNTY OF VICTORA, TEXAS

FULL-iME-EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTiON/PROGRAM

Last sx fscal years

2004 2005

Function/Program

Gnral govrnnt

Cunty Judg 3 3 3Coissionrs' curt 1 1 1

Recrds mngementCunty clrk 1 6 1 6 1 6

Vterns srvice fficr 1 1 1

Hrtag drctor 2 1 1

County court at law #1 2 2 2

County court at law# 2 2 2

Disrict court 1 0 1 0 1 0District clrk 1 3 1 3 1 3usce of the pce #1 2 2 2

ust ice of the pece #2 2 2 2

ustc of th pce #3 6 6 6Jusic of th peace 3 3 3Criminal district atorney 20 20 20Electin admnistrtr 3 3 3County auditr 8 8 8County trasurer 6 6 5Tax ssessorcollector 1 5 1 5 1 5

Administrative seices 3 3 3Infortion technolgy 5 5 5Building intennce 8 8 8Juvni dtntion fcly 63 58 62

Public sfetyFir mrsl 2 2 2

Shr 1 57 1 57 1 55Constabl #1 1 1 1Constabl #2 1 1 1

Cnsbl #3 1 1 1Consble 1 1 1

Cultur nd recreatonParks nd recretn 3 2 2Etenson srvic 7 7 7

Publc health(ncludes oodeg gmt& elth dept) 57 57 55

Highwys and streets 43 39 40Arport 14 14 19

Cmiss 1 1 1avarro Prject 4

Ta A

NOTES: A fulme mploye s scheduled to wrk 2,080 ours pr yar (includig vactn nd sc lv)Fullm-equivalent employent s clculd by dvdg totl lbor urs by 2080

Fsc l yar 2006 addtons wr inly du to t incras n t dtntin ofcrs n e Shrfsdpartmnt; hes ddtns were ecssary to m the jal stndrds rati fr crs to prisonrs

nformton or iscal yrs 1 998 trough 2002 ws not readily avilabl

1 52

2006

31

1 61122

1 0142253

20386

1 5478

68

2

1 761

111

27

56401 92



2 2

1 21 1

1 6 1 61 11 12 22 2

1 1 11 5 1 2 22 25 5

22 85 5

1 5 1 54 4 8

6 68

2

1 1 841 11 11 1

6 64 4 9 2

5 5

5



CONY OF ICOR XSOPER TG DI TORS BYUOPROGRMa hr ca ar

7 FunctionlProgram

G grm

y rm s d 7 6 9m d spss 7 cs d 7 cs dsps 66 7J css d 6 6J cs dspss 76

sc rrm cs d m cs dspss 9 96 9 css d 7 cs dspss 9 6 6

Jc c cs d 7 7 7m css d 7 7

cs dmsrw rgss 9 c d

y drccs py s prcssd 99 976 79

y rsryr ccs prcssd 696 7 69

x sssccm gs 769 69

c y

rEmrgcy 9 cs rcd 67 667 7F mrs

rs 9r d cr

Prks nd rcr ns

Pb pm

m mzs dm rd 66 967d d srng ss 7 cc ss 79 m IpcsPms 6 796 9s r ps 76 9 6m s 7 99

gwys d ssd d rdg pcs

s rd ryd

OE I nrm sc yrs 99 rg 6 ws dy



O OF VORA EASAPTAL AT TA T C BY FNT/PRGRAMLa x a ya

i Ye

3 4 �'-�

unio/PogaGeer gere

Buig 8 9rg t 3 3 3

Pub eti

Ji 1 1Ptr it 57 1 53

e t 1 e Tru 3 3 3

Hgw tree 9 97 9 3Brige 9 9 9 9ai 3

ute ree - reg 9 9 9 9Bt Ete Oe H tiit eter 1 1

Pub Het eer 1 1 1

irTHgr Ter 1 1

rr e retBuig 1 1

TE ete r t beI i 99 trug w ei e

OE u u ertet

Te eret Trtt

1 55



s a

200 2008

9 9

158 1

15

595.49 59549

90 902 2

95 952 21 11 1

1 1

1 1

1 1

1 5



SINGLE AUDIT SECTION



RR, R & URK

CRIFW PULiC "S

N 4

lX

REPORT ON NTERNAL CONTROL OER NANCAL REPORTNGAND ON COPLANCE AND OTHER ATTERS BASED ON ANAUDT O NANCAL STATEENTS PERORED NACCORDANCE WTH D DD

abl C dge ad mb Cmme C

C Vc e

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RR R & URK ..

HWUCERTIFIED PULlC A CCONTATS

101 S. MAIN ITE 10

VICTORIA TEXAS 7791-142

REORT ON COLCE WH REQUREES LCLE TOEC JOR ROGR O ERL COTROL OERCOLNCE CCORNCE WH O CRCULR

e nale Cn dg ad m te Coner' Cou

Cot o Vcta, a

Colace

EPEN W. VAN MAN PA

AMI.TN H REMN PA

DNN C. ClH PA

ERC L. KGR CPA

LYTON P. A ET PA

RERT S PA

ELISSA M TERRY PA

VOE: (36 ) 57·255FAX: i36!) 55

We ae aute te coplance o e Con o Vctoa, ea ( Cu w t tpe ocmpac ruree cr t U S O f Manan and Bd (OMB Cirar A133opan Sppn an e Sa of a Sn Ad rar a are appca t ac o aor al and ae pga or ear edd ecmer 2 e Cu' aor eeraan ta program a ne n te ar o ao' eu ecton o te accopangcedu o dng and uetone ct Complance wt ruremn law, rguao,conac and grant applcabe o eac o t aor edra and tat prgram e epoblt o teCot' maagent O rpnlt to epre an opnon on e Con' compance ae o a

W cucte or au o compace n accodace w adng tanad geeral acceptd n Uned State o Aerca; te tanard appcabe o nanca au contane n Govn AdinSandard ue te Coptler eal te n Sate OB Crca Adi of Sa

a Gn and NnPrfi Oranizain a Sa f a Sn Adi irar anard, OB Crcua , and t Sae a Sgle Au Crcular eur at we pan adper e ad to btan raabe aace at weer noncmplace w te pe ocomp ance rueme reerre aboe tat c ae a rct an ata eec o a ma daan tat prgra ccurr An aud nclde eanng n a e a, dec aout e C'cmplance w e reeet a prmng c ter pocedure, a we cnded necean te ccmance We bl tat o a t poe a eanab ba o opnon O adoe nt pr a gal deermnaton on e Cu' compance wt oe rereent

n o opnon, te Con copd n al materal epec wt te euent rerrd ae aa applcabe o eac o ao dea a tat proga o e ear nd cee 1 20

Iernal Conto Oe Colance

e anagement o e Con pobe o ealng a aanng eece ntral contooer compac w urmen o aw, egan, contrac and gant applcab da antate pogra I plannng and pemng o a, we cne e Cont' nerna conol orcpac w rmen a cld a a dc an maera eec on a aor ral and tatepogam n oe to etemn o ang pocede or e ppoe o epeng an opnon oncmpance, u not e ppoe o epg an opnon on te eecen nna cono ecompance Accong we d no epr an opnon n e eecene o e Coun' nenaconol o complanc

MMER OF

AMIAN INSTTTE ETFE UL AONTAS

A ETY OF CERTIFIE PL ANTANT



Te onobe on Jdge nd embe e ommone' u

on o V Tea

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A maea weane a gnnt dn mbnaon o gnan deene a u ne an m eood a ae nnan w a e o an men aede o gam w no e nd dd b e en' nena on

ndan e nena ono o o ane wa o e med e ded n e aga o en and wd o a dn a deene n nna no a mg bgn deene o maea wanee We dd no den n dne n nen ono

oe omane a w ond be maea weee a dend beT eo nendd o o e nomaon and e o e on Jdge nd mmb mmone o mngmn ad da and ae wadng gene and n innded o beand oud no be d b a oe an ee ed ae

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CONT O VCTORA TEXASSDULE OF XPDTUS OF FDAL AD STA T AWADSFo h ndd Dmb 31 2008

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COUNTY OF VICTORIA, TEXASSCHEDULE OF EXPENDITURES OF FEDERAL AND STATE A WARDSFr the year endd Deember 31, 208

Fe de ra l G ra ntorpas s-Th rogh G ra orIPo r§m�T:.tl",-___

FEDERAL EXPENDITURES - (Contiued)

S Departmet of AgrculturePassed Thh Teas patment f Sate Health Sevices

Spel Supplemeal Nurio Program for Wom,Ifan ad Chdre

Specal Suppml Nuro Prgram for WomeIfa ad Chdr

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Number

0557

0557

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Toa U S Dparme of Agrclr

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H Pevo Acvs - Halh Dprm Bad

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Toa Ta Depare o S Halh Srvc

Passed Thuh Aam Area evlopment Corporaonya Whe Pr B Sa Svces 20082009Rya Whe Til I 2008y Whi Pr B Servce Dvery 20082009

Toa Amo Ara Deveopm Corporio

Passed Throgh Texas Jvene Pbaton Commission

Fder For Car Gra Tl VE

Toa Ta Juve Probao Commo

62

93.940

93.28393283932689326893999399

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93658

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2009-029987

TX23520072009TX-23520072009

2008-023833

20080280052008023054200902846320080237732009028146

20080245000

NANANA

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COUTY OF VCTOA TEXASSHEDULE OF EPENDTURES OF FEDER ND ST TE WRDSFo th ya D 3

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SAE EXPENDURES

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Expdi

81

1 3328

781

781

38

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122

131 1

177

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177,22

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COUNY O F CORIA EXASSHEDUE OF EPENDTUES OF FDA AND S TA TE AWADSFr ea n 2008

FdCFA

Fdal GaW Gaa i NSTATE EXPENITUES (Cntinu

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TTAL EEAL AN STATE EXPENITUES

S pann n cd pd d and wad1 64

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Gan H $ 442JPC225 5555JPCA2925 96JPC-F-2-25 5494JPCF2925 921JPC-G-225 54JPC-G-29-25 1255JPCX225 4

JPC-29-25 1 4JPC--2-25 296JPC--29-25 925JPC-Z-2-25 5JPCZ-29-25 5

65

-21 92592 925

55

NA 529

BSP--2 949

25,4

$ 45599



COUN T OF VCTORA TXASOS TO SCDUL O PDITURS O DRL D STT WRDSo he ea ndd Deebe 00

NOTE : BASIS O PRESENTATION

accopag ce of xpnie of feea a ae awa cl e feeal an

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COUNY OF VCOR EXSSHEDULE OF FIDIGS AD QUESIOED OSSFor the ear ended Decemer

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66



CU F VCA XASSHEDUE OF PROR AUDT FDGSFor th r n Dcmr 1 200

Nn

2008 victoria county cafr

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