harris county appraisal district · frost bank 27% investment report harris county appraisal...
TRANSCRIPT
Financial Statements
for period endedApril 30,2014
Harris County Appraisal DistrictConsolidated Balance Sheet
April 30,2014
Assets:
Texpool InvestmentPetty CashCash-Citibank DelawareFlex Plan DepositMunicipal Bond-Corpus ChristiMunicipal Bond-City ofAustinMunicipal Bond-City of PortlandTexpool-Blue CrossCash-INSURANCE-Frost BankCash-EFTPS-Frost BankCash in Bank- Frost BankAssessments ReceivableOther Accounts ReceivableEmployees ReceivableCapital Reserve AccountCash - AmegyFixed Assets:
Furniture, Fixtures & EquipmentLess: Accumulated Depreciation
Computer & PeripheralsLess: Accumulated Depreciation
Geographical Information SystemVehicles
Less: Accumulated DepreciationLand
BuildingLess: Accumulated Depreciation
Total Fixed AssetsAmount Provided for Accrued VacationAmount Provided for Capital Lease ObligationTotal Assets
Liabilities & Fund Balance:
Accounts PayableAccrued Vacation PayableAccrued Comp. PayableRevenues Collected in AdvanceInvestments in General Fixed Assets
Capital Lease ObligationFund Balance:
Restricted for:
Capital ProjectAssigned for:
Prior Years Encumbrances
2014 Budget: Appropriation of fund balance2014 Budget: Internal Service FundInsurance Claims
Capital ImprovementUnrestricted Fund Balance
2014 Transactions to Date
Total Fund Balance
Total Liabilities & Fund Balance
746,193.92(491,912.35)
6,594,825.92(6,066,172.72)6,030,075.00
154,988.79(96,307.10)
2,335,000.0016,602,033.40(2,988,366.13)
151,312.26
298,477.04
3,378,967.00300,000.00
2,106,768.981,000,000.007,733,657.925,148,731.13
17,790,229.781,600.00
11,000.006,376.34
1,542,630.001,008,408.89
230,008.002,357,983.45
483,776.435,436.32
8,161,152.49(134,511.86)
18,327.27(3,032.49)
150,686.34625.92
22,820,358.732,483,664.67
20,262,481.19$77,197,201.46
668,193.132,483,664.67
116,694.1210,727,895.2922,820,358.7320,262,481.19
20,117,914.33$77,197,201.46
Harris County Appraisal DistrictReport of 2014 Line Item Expenditures • General Fund
Adjusted Budget and Year to Date Combined Expenditures and EncumbrancesApril 30,2014
Account Budget Year to Date Year to Date Budget
Number Account Name Adjusted Expenditures Encumbrances Variance
SALARIES, WAGES & RELATED
3010 Salaries & Wages - Net 32,691,044 8,394,648 21,139,384 3,157,012
3011 ARB Board Members 2,450,000 139,704 0 2,310,296
3020 Shift Wages 32,000 83,197 221,471 (272,669)
3030 Overtime 160,350 29,389 0 130,961
3040 Part-time & Seasonal Wages
TOTAL SALARIES, WAGES & RELATED
167,500 47,236 0 120.264
35,500,894 8,694,173 21,360,856 5,445,865
563,504
757,329
572,625
116,757
74,539
26,969
(38,667)
122,143
1,048,110
122,612
11,811
0
0
0
0
0
0
0
0
3,227,202
310,327
9,086
5,555,560
(757.329)
(572,625)
(116,757)
20.461
59,515
256,054
(7,123)
75,161
43,869
180,872
EMPLOYEE BENEFITS & RELATED
3501 Group Health Insurance 6,119,064
3502 Health Ins Claims Paid 0
3508 RX Claims Paid 0
3509 Dental Claims Paid 0
3503 Workers' Compensation Insurance 95,000
3504 Group Life& LTDInsurance 86,484
3505 Group Dental Insurance 217,387
3507 Unemployment Insurance 115,020
3520 Retirement 4,350,473
3526 F1CA Medicare 476,808
3527 Social Security 201,769TOTAL EMPLOYEE BENEFITS & RELATED
OFFICE & FIELD OPERATIONS
4001 Office Supplies4003 Office Equipment Maintenance
4011 Telephone& CommunicationService4020 Photocopier Leases
4021 Copier Paper, Suppl & Maint.
4030 Mapping Reproduction & Supplies
4040 Public NoticeAdvertising
4050 Security Services
4060 Field Travel & Other Expenses
4070 AppraisalSupplies
4080 Vehicle Gasoline & Maintenance
4090 Records Storage & Supplies
4097 EmployeeRecognition Activities
4100 Postage, Mailing, & Handling Svc
4200 Professional Registration & Dues
4202 Seminars & Other Tuition
4212 Education Travel & Expenses
4213 Books, Manuals & Publications
4501 Printing, Forms & Stationery
4530 Paper, Computer Stock
TOTAL OFFICE & FIELD OPERATIONS 5,357,474
11,662,005 3,377.733 3,546,615 4,737.657
136,336 39.994 10,548 85,794
385,200 68,423 126,917 189,859
246,100 60,220 118,428 67,452
94,000 24,176 63,358 6,466
143,325 41,577 62,798 38.951
3,400 495 0 2,905
18,000 3,141 2,400 12,459
142,750 32,667 35,045 75,038
1,121,163 239,256 0 881,907
11,308 5,911 0 5,397
34,000 3,026 13,004 17,970
1,500 125 375 1,000
12.000 1,323 0 10,677
2,107,000 715,964 282,830 1,108,207
64,400 35,063 3,544 25,793
221,650 37,557 15,468 168,625
81,500 35,920 0 45,580
316,672 96,536 85.892 134,244
81,850 35.530 18.578 27,742
135,320 48,198 27.709 59,413
1,525,102 866.895 2.965,478
Harris County Appraisal DistrictReport of 2013 Line Item Expenditures - General Fund
Adjusted Budget and Year to Date Combined Expenditures and EncumbrancesApril 30,2014
Account Budget Year to Dale Year to Date Budget
Number Account Name Adjusted Expenditures Encumbrances Variance
COMPUTER OPERATIONS
5020 CPU & Related Maintenance 105,000 1,351 3,649 100,000
5030 Other Computer Maintenance 11,000 0 0 11,000
5040 Computer Supplies 34,850 0 0 34,850
5050 Software Lease & Maintenance 1,172,097 905,793 15,011 251,293
5060 Teleprocessing Lines & Installation
TOTAL COMPUTER OPERATIONS
17,500 0 0 17,500
1,340,447 907,144 18,660 414,643
PROFESSIONAL SERVICES
5510 Financial Auditing 60,300 11.320 31,677 17,303
5520 Legal Services 7,183,967 1,819,396 92,385 5,272,186
5525 Arbitrator Fees & Services 75,000 95,400 0 (20,400)
5526 Stale Office of Admin Hearings 5.000 0 0 5,000
5530 Appraisal Services 1,489.677 561.646 889,113 38,918
5550 Other Professional Services 665,340 103.754 448,046 113,540
5551 Mapping & Records Maintenance
TOTAL PROFESSIONAL SERVICES
1,104.722 0 0 1,104,722
10,584,006 2,591,516 1,461,222 6,531,269
OFFICE SPACE, UTILITIES & RELATED
6100 Office Space 2,421,904 809,766 1,610,851 1,287
6150 Utilities 715,000 77,715 421,784 215,501
6200 Building & FixtureMaintenance 819,650 276,722 389,456 153,471
6400 Casualty& Liability Insurance
TOTAL OFFICE SPACE, UTILITIES & RELATE
125,000 92,745 284 31,971
4,081,554 1,256,949 2,422,375 402,230
6501 CapitalPurchasesTotal Expenditures
150,000 0 0 150,000
68,676,380 18,352,618 29,676,621 20,647.141
Harris County Appraisal DistrictCombined Revenues and Expenditures - General Fund
April 30,2014
Account Name
ALLOCATION & REVENUES:
Period Budget Allocation
Investment Interest
Other Income
Application ofRestricted FundApplication of Unrestricted Fund
General Fund
Internal Service Fund
Total Revenue
EXPENDITURES:
Budget
Year to Date
Revenues & Year to Date Budget
Expenditures Encumbrances Variance
64,367,413 21,455,900 0 42,911,513
30,000 7,418 0 22,582
600,000 339,795 0 260.205
1,378,967 0 0 1,378,967
2,000,000
300,000
68,676.380 21.803,112
2,000,000
300,000
46,873.268
Salaries, Wages & Related 35,500,894 8,694,173 21,360,856 5,445,865
Employee Benefits & Related 11,662,005 3,377,733 3,546,615 4,737,657
Office & FieldOperations 5,357,474 1,525,102 866,895 2,965,478
Computer Operations 1,340,447 907,144 18,660 414,643
Professional Services 10,584,006 2,591,516 1,461,222 6,531,269
OfficeSpace, Utilities,& Maintenance 4,081,554 1,256,949 2,422,375 402,230
Capital Purchases 150.000 0 0 150,000
Total Expenditures 68,676,380 18,352,618 29,676,621 20.647,141
Frost Bank
27%
INVESTMENT REPORT
HARRIS COUNTY APPRAISAL DISTRICT
APRIL 30, 2014
Cash & Investment Diversification
Municipal Bonds U.S. Treasuries
TexPool
64%
The Ilariis CountyAppraisal District's investment portfolio is in compliance with the HCADInvestment Policy's investment strategies and Chapter 2256 of the Texas Local Government Code.
Report approved by:
Billy GartaSenior Financial Officer
Report approved by:
Theresa Paul
ChiefFinancial Officer
Tracey Dang
Budget & Finance Managerf
SECURITIES INVENTORY
as of April 30, 2014
Purchase Beginning Purchases Withdrawals Interest EndingFund Date Security Coupon Rating Maturity Yield Book/Market Deposits Redemptions Earnings Book/Market
General Fund
CD's
17-Jan-l4 Bank of America n/a Al/Pl 19-May-I4 0.190% 151,008 0 0 37 151,045
Municipal Bonds31-JuI-13 Corpus Christi TX 3.00% AA l-Mar-15 0.701% 1,561,710 0 0 33,750 1,595,460
General Obligation LTDCUSIP2201124Q6
3-Oct-13 City ofAustin Public 1.00% AAA l-Nov-14 0.301% 1,008,409 0 0 0 1,008,409Property Coupon
0523962B3
24-Apr-14 City of Portland Coupon 2.00% AA 15-Aug-I5 0.39% 230,008 0 0 0 230,008CUSIP 736831ND61
Total Securities 2,721,127 0 0 33,787 2,754,914~
Pools
General Fund n/a TexPool 0.00% AAAm n/a 0.0336% 17,789,739 0 0 491 17,790,230
Int. Srv. Fund n/a TexPool 0.00% AAAm n/a 0.0336% 2,857,909 0 500,000 74 2,357,983
Total Pools 20,647,648 0 500,000 565 20,148,213
D Frost Bank
O TexPool
• Securities
• Fed Funds
0.80%
0.70% •
0.60%
0.50%
0.40%
0.30%
0.20%
0.10% -I
0.00%
• 90 Day TBill
DMunicipal Bond-Corpus Christi
• Municipal Bond-Austin
• Municipal bond-Portland
YIELD ON INVESTMENTS
AND BENCHMARKS AT MONTH-END
ill k 1 1< CO
AllLiA (io <u2 Q
1
1(0
1_=Ei
-O
o
15/31/2013 6/30/2013 7/31/2013 8/31/2013 9/30/2013 10/31/2013 11/30/2013 12/31/2013 1/31/2014 2/28/2014 3/31/2014 4/30/2014
0.01%
0.07%
0.21%
0.13%
0.05%
0.00%
0.00%
0.00%
0.01%
0.06%
0.24%
0.10%
0.05%
0.00%
0.00%
0.00%
0.01%
0.05%
0.24%
0.10%
0.05%
0.70%
0.00%
0.00%
0.01%
0.04%
0.24%
0.09%
0.05%
0.70%
0.00%
0.00%
0.01%
0.04%
0.18%
0.08%
0.02%
0.70%
0.00%
0.00%
0.01%
0.05%
0.18%
0.09%
0.05%
0.70%
0.30%
0.00%
0.01%
0.04%
0.15%
0.09%
0.07%
0.70%
0.30%
0.00%
0.01%
0.04%
0.15%
0.09%
0.07%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.08%
0.05%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.07%
0.05%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.08%
0.06%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.09%
0.04%
0.70%
0.30%
0.39%
FUNDS ON DEPOSIT & PLEDGED SECURITIES
Harris County Appraisal DistrictApril 30,2014
Funds on Deposit
Interest bearing bank balance, Concentration Account, Frost BankInterest bearing bank balance, Payroll Tax Account, Frost BankInterest bearing bank balance, Insurance Account, Frost Bank
Total Deposits at Frost Bank
Pledged Securities at Federal Reserve Bank for Deposits at Frost Bank
Amount
8,020,034.51174,296.28482,803.01
$8,677,133.80
ID CUSIP MaturityNumber Date
Name of
SecurityPledged
Par
Value
Book
Value
Market
Value
K3X2 36202FPF7 20-Jan-41
K3X2 3620AC5Z3 15-Oct-14
FDIC Insurance at Frost Bank
4.00 GNMA 20,685,000.004.00 GNMA 22,119,000.00
• Deposits at Frost Bank
Iavailable for deposits
12,332,973.496,465,247.45
13,072,686.126.874,288.59
250,000.00
Total Security foi 20.196.974.72
Excess collateral 11.519.840.92
Financial Statements
for period endedAugust 31,2014
Harris County Appraisal DistrictConsolidated Balance Sheet
August 31,2014
Assets:
Texpool InvestmentPetty CashCash-Citibank DelawareFlex Plan DepositMunicipal Bond-Corpus ChristiMunicipal Bond-CityofAustinMunicipal Bond-CityofPortlandTexpool-Blue CrossCash-INSURANCE-Frost BankCash-EFTPS-Frost BankCash in Bank- Frost BankAssessments ReceivableOther Accounts Receivable
EmployeesReceivableCapital Reserve AccountCash - AmegyPrepaid ExpensesFixed Assets:
Furniture, Fixtures & EquipmentLess: Accumulated Depreciation
Computer & PeripheralsLess: Accumulated Depreciation
GeographicalInformation SystemVehicles
Less: Accumulated DepreciationLandBuilding
Less: Accumulated DepreciationTotal Fixed Assets
Amount Provided for Accrued Vacation
Amount Provided for Capital Lease ObligationTotal Assets
Liabilities & Fund Balance:
Accounts PayableAccrued Vacation PayableAccrued Comp. PayableRevenues Collected in Advance
Investments in General Fixed Assets
Capital Lease ObligationFund Balance:
Restricted for:
Capital ProjectAssigned for:
Prior Years Encumbrances
2014 Budget: Appropriationof fund balance2014 Budget: Internal Service FundInsurance Claims
Capital ImprovementUnrestricted Fund Balance
2014 Transactions to Date
Total Fund Balance
Total Liabilities & Fund Balance
676,880.49(451,063.28)
6,583,827.47(6,158,279.31)6,030,075.00
154,988.79(101,362.70)
2,335,000.0016,602,033.40(3,154,386.49)
151,066.19
279,525.04
3,378,967.00300,000.00160,615.28
1,000,000.007,733,657.925,061,754.16
17,792,020.971,600.00
11,000.006,376.34
1,542,630.001,008,408.89
230,008.00758,127.99137,478.19
5,437.344,055,361.20
14,393,504.1119,329.95(4,493.49)
151,007.5558.64
22,224.18
22,517,713.372,483,664.67
19,847,421.17$84,978,879.07
439,273.402,483,664.67
116,694.1221,455,684.6322,570,555.4919,847,421.17
18,065,585.59$84,978,879.07
Harris County Appraisal DistrictReport of 2014 Line Item Expenditures - General Fund
Adjusted Budget and Year to Date Combined Expenditures and EncumbrancesAugust 31,2014
Account Budget Year to Date Year to Date Budget
Number Account Name Adjusted Expenditures Encumbrances Variance
SALARIES, WAGES & RELATED
3010 Salaries & Wages - Net 32,691,044 18,802,875 11,232,297 2,655,872
3011 ARB Board Members 2,450,000 1,499,081 0 950,919
3020 Shift Wages 32,000 190,179 119,625 (277,804)
3030 Overtime 160,350 186,896 0 (26,546)
3040 Part-time & Seasonal Wages
TOTAL SALARIES, WAGES & RELATED
167,500 185,846 0 (18,346)
35,500,894 20,864,877 11,351,922 3,284,095
EMPLOYEE BENEFITS & RELATED
3501 Group Health Insurance 6,119,064 1,107,910 7,200 5,003,954
3502 Health Ins Claims Paid 0 1,827,367 0 (1,827,367)
3508 RX Claims Paid 0 1,361,331 0 (1,361,331)
3509 Dental Claims Paid 0 215,817 0 (215,817)3503 Workers' Compensation Insurance 95,000 74,539 0 20,461
3504 Group Life & LTD Insurance 86,484 51,991 0 34,493
3505 Group Dental Insurance 217,387 (82,982) 0 300,369
3507 Unemployment Insurance 115,020 163,619 0 (48,599)
3520 Retirement 4,350,473 3,024,551 1,745,089 (419,167)
3526 F1CA Medicare 476,808 303,815 169,696 3,297
3527 Social Security 201,769 104,686 9,611 87,472
TOTAL EMPLOYEE BENEFITS & RELATED 11,662,005 8,152,644
OFFICE & FIELD OPERATIONS
4001 Office Supplies 139,936 74,1644003 Office EquipmentMaintenance 385,200 268,478
4011 Telephone & Communication Service 246,100 126,743
4020 Photocopier Leases 94,000 53,912
4021 Copier Paper, Supp) & Maint. 143,325 65,733
4030 Mapping Reproduction & Supplies 3,400 495
4040 Public Notice Advertising 18,000 9,021
4050 Security Services 142,750 81,711
4060 Field Travel & Other Expenses 1,109,333 555,019
4070 Appraisal Supplies 16,038 6,834
4080 Vehicle Gasoline & Maintenance 34,000 5,911
4090 Records Storage & Supplies 1,500 125
4097 Employee Recognition Activities 12,000 6,644
4100 Postage, Mailing, & Handling Svc 2,107,000 1,363,714
4200 Professional Registration & Dues 64,400 48,261
4202 Seminars & Other Tuition 222,250 88,592
4212 Education Travel & Expenses 89,900 60,305
4213 Books, Manuals & Publications 316,672 175,302
4501 Printing, Forms & Stationery 81,850 53,796
4530 Paper, Computer Stock 135,320 84,445TOTAL OFFICE & FIELD OPERATIONS 5,362,974 3,129,204
1,931,595 1,577,766
4,738 61,033
85,016 31,706
67,979 51,378
48,504 (8,416)
42,266 35,326
354 2,551
2,400 6,580
13,722 47,317
0 554,314
3,036 6,168
10,487 17,602
375 1,000
4,092 1,264
187,972 555,314
1,269 14,871
3,856 129,802
0 29,595
40,957 100,412
6,361 21,694
50.109 766
573,494 1,660,277
Harris County Appraisal DistrictReport of 2013 Line Item Expenditures - General Fund
Adjusted Budget and Year to Date Combined Expenditures and EncumbrancesAugust 31,2014
Account Budget Year to Date Year to Date Budget
Number Account Name Adjusted Expenditures Encumbrances Variance
COMPUTER OPERATIONS
5020 CPU & Related Maintenance 105,000 4,625 23,884 76,491
5030 Other Computer Maintenance 11,000 0 0 11,000
5040 Computer Supplies 34,850 0 0 34,850
5050 Software Lease & Maintenance 1,172,097 990,518 4,275 177,304
5060 Teleprocessing Lines & Installation 17,500 0 0 17,500
TOTAL COMPUTER OPERATIONS
PROFESSIONAL SERVICES
5510 Financial Auditing
5520 Legal Services
5525 Arbitrator Fees & Services
5526 State Office of Admin Hearings
5530 Appraisal Services
5550 Other Professional Services
5551 Mapping & Records Maintenance
TOTAL PROFESSIONAL SERVICES
OFFICE SPACE, UTILITIES & RELATED
6100 Office Space
6150 Utilities
6200 Building & Fixture Maintenance
6400 Casualty & Liability Insurance
TOTAL OFFICE SPACE, UTILITIES & RELATE:
6501 Capital PurchasesTotal Expenditures
1,340,447 995,142 28,159 317,146
60,300 42,997 0 17,303
7,183,967 4,667,855 58,027 2,458,085
75,000 156,150 900 (82,050)
5,000 0 0 5,000
1,483,977 1,080,747 370,012 33,218
665,540 449,004 190,855 25,682
1,104,722 0 0 1,104,722
10,578,506 6,396,753 619,793 3,561,960
2,421,904 1,617,293 803,324 1,287
715,000 224,302 275,197 215,501
819,650 605,221 156,007 58,421
125,000 93,384 0 31,616
4,081,554 2,540,200
150,000 23,304
68,676,380 42,102,123
1,234,529
15,739,492
306,825
126,696
10,834,764
Harris County Appraisal DistrictCombined Revenues and Expenditures • General Fund
August 31,2014
Account Name Budget
Year to Date
Revenues & Year to Date Budget
Expenditures Encumbrances Variance
ALLOCATION & REVENUES:
Period Budget Allocation
Investment Interest
Other Income
Application of Restricted FundApplication ofUnrestricted Fund
General Fund
Internal Service Fund
64,367,413
30,000
600,000
1,378,967
2,000,000
300,000
42,911,728
18.187
312,631
317,887
0
0
0
0
0
0
0
0
21.455.685
11,813
287,369
1.061,080
2,000,000
300.000
Total Revenue 68,676.380 43.560,434 0 25,115.946
EXPENDITURES:
Salaries, Wages & Related 35,500,894 20,864.877 11.351.922 3,284,095
Employee Benefits & Related 11,662,005 8,152,644 1,931,595 1,577,766
Office & FieldOperations 5,362,974 3,129,204 573,494 1,660,277
Computer Operations 1,340,447 995,142 28,159 317,146
Professional Services 10,578,506 6,396,753 619,793 3,561,960
Office Space, Utilities, & Maintenance 4,081,554 2,540,200 1,234,529 306,825
Capital Purchases
Expenditures
150.000 23.304 0 126.696
Total 68,676,380 42,102.123 15.739,492 10.834,764
INVESTMENT REPORT
HARRIS COUNTY APPRAISAL DISTRICT
AUGUST 31, 2014
Cash & Investment Diversification
Municipal Bonds U.S. Treasuries
0%
Frost Bank
19%
TexPool
70%
The Harris County Appraisal District's investment portfolio is in compliance with the IICADInvestment Policy's investment strategies and Chapter 2256 ofthe TexasLocal Government Code.
Report approved by:
ZS£ll*^E$£Sj2^Theresa Paul
Chief Financial Officer
Report approved by:
Traccy Dang (/ QAssistant Chief Financial Officer
Fund
Purchase
Date
SECURITIES INVENTORY
as of August 31,2014
BeginningBook/Market
General Fund
Security Coupon Rating Maturity Yield
CD's
19-May-14 Bank ofAmerica n/a Al/Pl 16-Scp-14 0.150% 151,066
Municipal Bonds31-Jul-13 Corpus ChristiTX 3.00% AA l-Mar-15 0.701% 1,561,710
General Obligation LTDCUSIP2201124Q6
3-Oct-13 City of Austin Public 1.00% AAA l-Nov-14 0.301% 1,008,409Property Coupon
0523962B3
24-Apr-14 City ofPortlandCoupon 2.00% AA 15-Aug-15 0.39% 230,008CUSIP 736831ND61
Pools
General Fund n/a
Int. Srv. Fund n/a
Total Securities
TexPool
TexPool
Total Pools
2,721,185
0.00% AAAm n/a 0.0353% 17,791,487
0.00% AAAm n/a 0.0353% 1,058,102
18,849,590
Purchases Withdrawals Interest EndingDeposits Redemptions Earnings Book/Market
0
300,000
300,000
76 151,143
33,750 1,595,460
6,667 1,015,076
0 230,008
40,493 2,761,678
534 17,792,021
26 758,128
559 18,550,149
0.80%
• Frost Bank
D TexPool
• Securities
• Fed Funds
H90DayTBill
• Municipal Bond-Corpus Christi
I Municipal Bond-Austin
• Municipal bond-Portland
9/30/2013
0.01%
0.04%
0.18%
0.08%
0.02%
0.70%
0.00%
0.00%
YIELD ON INVESTMENTS
AND BENCHMARKS AT MONTH-END
10/31/2013:11/30/2013 12/31/2013 1/31/2014 i 2/28/2014 3/31/2014 4/30/2014 5/31/2014
0.01%
0.05%
0.18%
0.09%
0.05%
0.70%
0.30%
0.00%
0.01%
0.04%
0.15%
0.09%
0.07%
0.70%
0.30%
0.00%
0.01%
0.04%
0.15%
0.09%
0.07%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.08%
0.05%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.07%
0.05%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.08%
0.06%
0.70%
0.30%
0.00%
0.01%
0.03%
0.19%
0.09%
0.04%
0.70%
0.30%
0.39%
0.01%
0.02%
0.15%
0.09%
0.03%
0.70%
0.30%
0.39%
6/30/2014
0.01%
0.03%
0.15%
0.10%
0.04%
0.70%
0.30%
0.39%
7/31/2014
0.01%
0.03%
0.15%
0.10%
0.03%
0.70%
0.30%
0.39%
8/31/2014
0.01%
0.04%
0.15%
0.09%
0.04%
0.70%
0.30%
0.39%
FUNDS ON DEPOSIT & PLEDGED SECURITIES
Harris County Appraisal DistrictAugust 31,2014
Funds on Deposit
Interest bearing bank balance, Concentration Account, Frost BankInterest bearing bank balance, Payroll Tax Account, Frost BankInterest bearing bank balance, Insurance Account, Frost Bank
Total Deposits at Frost Bank
Pledged Securities at Federal Reserve Bank for Deposits at Frost Bank
Amount^F*mm*mm—wm
4,732,784.605,437.34
157,574.56
$4,895,796.50"
ID CUSIP MaturityNumber Date
Name of
SecurityPledged
Par
Value
Book
Value
Market
Value
K3X2 36202FPF7 20-Jan-41
K3X2 3620AC5Z3 15-Oct-24
4.00 GNMA
4.00 GNMA
20,685,000.0022,119,000.00
11,621,661.645,924.581.45
12,413,720.766,282,702.02
FDIC Insurance at Frost Bank
-Deposits at Frost Bank
250,000.00
Total Security for 18,946,422.78
Excess collateral available for deposits 14,050,626.28
