This is a set of monthly budget reports produced by the Accounting Department to report the financial activities and condition of the agency.

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1 Agenda Item: 2.1 Prepared by: Mark Majek & Laurie Perez Meeting Date: January 2014 Summary of Request: The attached monthly revenue and expenditure budget reports for September, October and November, 2013 are presented to inform the Board of the financial standing through November 30, 2013 or through the first quarter of fiscal year Revenue We have completed 25% of fiscal year The revenue report indicates that we have collected 3% in excess of what is required to support the general revenue budget and in excess of 44% of the total revenue needed to support our appropriated budget. Revenue has been consistent and should continue this trend for the remainder of the fiscal year. Expenditures We are under our expenditures for the first quarter in the Enforcement and Accreditation strategies by 7.32% and 5.87% respectively and over our expenditures in the Licensing strategy by 5.04%. There is no need for concern for overexpenditures in Licensing since we normally spend more in the first quarter to replenish postage costs and print new NPAs and Rules and Regulations. Also, the excess appropriated receipts will be available to fund the Licensing strategy upon reaching the appropriated revenue requirement. We anticipate an additional $1,800,000 in appropriated receipts for fiscal year 2014 which, if added to the current licensing budget, would put us at a 20% expenditure rate or under our licensing expenditures by 5%. Historical Perspective: This is a set of monthly budget reports produced by the Accounting Department to report the financial activities and condition of the agency. Pros and Cons: None Staff Recommendation: Board Action: No action is necessary as the agency s financial situation is sound at this time and no significant problems are expected through the end of the fiscal year.

2 TEXAS BOARD OF NURSINGREVENUE REPORTFISCAL YEAR 2014UPDATED ON 12/03/13 AS OF 11/30/13 Collected 28% % of year elapsed = 25% YTD AY 2013 Remaining Remaining GENERAL REVENUE 1ST QTR 2ND QTR 3RD QTR 4TH QTR Actual Budget Budget Budget Sept./Oct./Nov. Amount Amount Amount % GENERAL REVENUE (Object Codes 3560 & 3570) 4020 License Renewal Fees $1,911,544 1,911,544 $7,082,831 $5,171,287 73% 4030 Late Fees 160, , ,000 $339,632 68% 4040 Inactive Fees (Reactivations) 2,777 2,777 10,000 $7,223 72% 4050 Examination Fees 538, ,138 1,701,000 $1,162,863 68% 4070 Endorsement Fees 366, ,333 1,200,000 $833,667 69% 4080 Verification Fees 3,949 3,949 10,000 $6,051 61% 4110 Duplicate License Fees $365 73% 4240 Eligibility Fees Students/PreStudents 41,970 41, ,000 $93,030 69% 4270 APN Application Fees 40,850 40, ,000 $124,150 75% 4280 APN Renewal Fees 122, , ,000 $277,794 69% 4285 Prescriptive Authority 18,300 18,300 80,000 $61,700 77% 4390 SixMonth Limited Permits 1,950 1,950 5,000 $3,050 61% 4520 Retired 1,600 1,600 5,000 $3,400 68% 4220 Other Revenue 1,146 1,146 2,500 $1,354 54% 4230 Program Accreditation Fees 8,000 8,000 10,000 $2,000 20% 4010 Peer Assistance Fees (TPAPN) (COBJ=3570) 217, , , ,790 75% Texas Center for Nursing Workforce Studies Fees (to DSHS) 114, ,925 $411,550 $296,625 72% 4560 Texas Online Fees 158, , , ,726 72% 4090 Office of Patient Protection Fees 130, , , ,161 74% TOTAL REQUIRED COLLECTIONS (3560 & 3570) $3,841,784 $0 $0 $0 $3,841,784 $13,655,651 $9,813,867 72% APPROPRIATED RECEIPTS 4171 Workshops 39,846 39, ,000 60,154 60% 4170/4WorkshopsOnline Jurisprudence 33,383 33,383 50,000 16,617 33% 4120 Sale of Printed Materials (Publications) 4,079 4,079 15,000 10,922 73% 4200 Education Reports/Diskettes/Transcripts % 4160 Filing of Records 338, , , , % 4150 Photocopies/Scores 1,493 1,493 5,000 3,507 70% 4180 Sale of Lists 6,370 6,370 20,000 13,630 68% 4480 Newsletter 379, , , ,499 57% TOTAL APPROPRIATED RECEIPTS $803,493 $0 $0 $0 $803,493 $1,167, ,505 31% RECEIPTSNOT APPROPRIATED 4295 Administrative Penalties 106, ,150 TOTAL RECEIPTSNOT APPROPRIATED $106,150 $0 $0 $0 $106,150 * 1

3 TBON YEARTODATE EXPENDITURES for Operations & Support Updated12/09/13 thru November 2013 USAS Accounting Recap Operating Budget AY 2014 = $3,089, ,557 (Indirect)=$3,611,874 + $35, (1% Salary Increase) +$11, (UB from Workshops AY 13) = $3,658, Comp. Expenditure Original Expenditures YearToDate Remaining Remaining 7001 Exempt Salary $ 120,000 $ 30, $ 30, % $ 90, /3 Classified Salary $ 2,500,000 $ 673, $ 673, % $ 1,826, Retiree Surcharge $ 780 $ $ % $ Payroll (Unemployment) $ 2,000 $ $ % $ 2, OneTime Merits $ $ % Retirement Contri. Group Ret. $ 12,500 $ 3, $ 3, % $ 9, Overtime $ $ 7022 Longevity $ 61,271 $ 13, $ 13, % $ 47, Lump Sum Payments $ $ 7025 Board Mbr Per Diem $ 8,000 $ 1, $ 1, % $ 6, Salaries Subtotal $ 2,704,551 $ 722, $ $ $ $ 722, % $ 1,982, /42/43 Consultant/Computer $ 5,000 $ 1, $ 1, % $ 4, /48 Professional Services $ 2,000 $ 2, $ 2, % $ (184.33) 7253/54 Other Prof. Svcs $ 3,000 $ 5, $ 5, % $ (2,600.00) 7257 Legal Services (SOAH) $ $ 7274 Temporary Services $ 124,423 $ 24, $ 24, % $ 100, Professional Fees Subtotal $ 134,423 $ 32, $ $ $ $ 32, % $ 101, Public Transportation (air, car) $ 15,000 $ 4, $ 4, % $ 10, Mileage (personal car) $ 5,000 $ $ % $ 4, Twin Engine Mileage $ 2,500 $ $ % $ 1, /10 Meals & Lodging $ 20,000 $ 6, $ 6, % $ 13, Incidentals (parking, etc.) $ 5,000 $ 1, $ 1, % $ 3, Meals nonovernight $ 350 $ $ % $ (5.00) 7135 Hotel TaxIn State $ $ $ % $ (245.52) 7111/12 Out of State transportation $ 4,150 $ 1, $ 1, % $ 2, /7130 Out of State meals/lodging $ 2,500 $ $ % $ 1, Out of State incidentals $ 1,000 $ $ % $ Out of State meals $ 1,000 $ $ % $ Travel Subtotal $ 56,500 $ 17, $ $ $ $ 17, % $ 38, Postage $ 50,000 $ 89, $ 89, % $ (39,211.00) 7266 Building Maint/Repairs $ 2,500 $ $ % $ 2, Internet ServicesTLS $ 7,500 $ 2, $ 2, % $ 5, Office Supplies $ 20,000 $ 4, $ 4, % $ 15, Subscriptions $ 1,000 $ $ % $ 1, /37 Furnishings/Equipment $ 1,000 $ $ % $ 1, /35 Computer Parts/Equipment $ 2,500 $ $ % $ 1, /77/78 Computer Equipment $ 2,500 $ $ % $ 2, /82 Software/Reference Materials $ 2,500 $ $ % $ 1, Material/Supplies Subtotal $ 89,500 $ 97, $ $ $ $ 97, % $ (7,633.83) 7503/16 long distance service $ 2,500 $ $ % $ 2, /17 Telecomm parts & labor $ 1,000 $ $ % $ 1, Telecomm Capitol complex $ 11,000 $ 1, $ 1, % $ 9, Telecomm STS Systems $ 2,500 $ $ % $ 1, Communications Subtotal $ 17,000 $ 2, $ $ $ $ 2, % $ 14, Computer Programming Srvcs $ 5,000 $ 30, $ 30, % $ (25,951.00) 7262/67 Computer Equip Maint $ 2,000 $ 2, $ 2, % $ (149.00) 7340 PropertyExp. $ $ 7367 Maint/ Repair $ 2,000 $ $ % $ 2, Repairs/Maintenance Subtotal $ 9,000 $ 33, $ $ $ $ 33, % $ (24,100.00) $ 7315 Workshopfood expense $ 25,000 $ 10, $ 10, % $ 14, /7411 Rental of Equipment $ 11,000 $ 4, $ 4, % $ 6, Rentals Space $ 8,000 $ 2, $ 2, % $ 5, Page 1

4 Comp. Expenditure Original Expenditures YearToDate Remaining Remaining Rental Subtotal $ 44,000 $ 17, $ $ $ $ 17, % $ 26, Page 2

5 Comp. Expenditure Original Expenditures YearToDate Remaining Remaining 7218 Publications brochures, etc. $ 25,000 $ $ % $ 25, Reproduction/Printing $ 25,000 $ 5, $ 5, % $ 19, Printing/Reproduction Subtotal $ 50,000 $ 5, $ $ $ $ 5, % $ 44, Membership dues $ 6,000 $ $ % $ 5, Employee Tng Tuition $ 1,000 $ $ % $ 1, Employee Tng Registration $ 20,000 $ 1, $ 1, % $ 18, Fees & Other Charges $ 2,000 $ 18, $ 18, % $ (16,885.75) 7211 Awards/Plaques $ 1,000 $ $ % $ Court Costs $ $ 7281 Advertising $ 5,000 $ 1, $ 1, % $ 3, Freight Expense $ 5,000 $ $ % $ 4, /9 Purch Contracted Svcs $ 420,000 $ 72, $ 72, % $ 347, % Payroll Contrib. Group Health $ 25,000 $ 6, $ 6, % $ 18, Other Operating Exp. Subtotal $ 485,000 $ 102, $ $ $ $ 102, % $ 382, Worker's Comp Payments $ $ 7947 SORM $ 3,000 $ 2, $ 2, % $ Claims Settlement Subtotal $ 3,000 $ 2, $ $ $ $ 2, % $ Computer Equip over $1K $ $ $ $ $ Capital Outlay Subtotal $ $ $ $ $ Transfer Budget From Enf. Ind. To $ $ $ $ $ $ $ Licensing Ind. For Aug. payroll $ $ $ HPC ~ Trfr Out for Admin. $ 65,621 $ 65, $ $ $ $ 65, % $ Transfers Out $ 65,621 $ 65, $ $ $ $ 65, % $ TOTAL OPERATION EXPENSE $ 3,658, $ 1,099, $ $ $ $ 1,099, % $ 2,559, Page 3

6 TBON YEARTODATE EXPENDITURES ~for Accreditation Updated 12/09/13 thru November 2013 USAS Accounting Recap Operating Budget AY 2014 = $556, , (1% salary increase) = $562, Comp. Obj. Expenditure Original Expenditures YearToDate Remaining Remaining 7002 Classified Salary $ 474,000 $ 94, $ 94, % $ 379, % Retirement Contri. Group Ret $ 2,370 $ $ % $ 1, Payroll (Unemployment) $ $ 7017 OneTime Merits $ $ 7023 Lump Sum Payments $ $ 7022 Longevity $ 4,884 $ $ % $ 3, Salaries Subtotal $ 481,254 $ 96, $ $ $ $ 96, % $ 385, Legal Svcs (SOAH) $ $ 7240/45/48 Professional Services $ 5,000 $ 1, $ 1, % $ 3, Other Prof. Svcs $ 10,000 $ $ % $ 10, Temporary Services $ 11,000 $ 4, $ 4, % $ 6, /7284 Computer/Database Svcs $ 5,000 $ $ % $ 5, Professional Fees Subtotal $ 31,000 $ 6, $ $ $ $ 6, % $ 24, Public Transportation (air, car) $ 2,200 $ $ % $ 1, Mileage (personal car) $ 4,000 $ $ % $ 4, /7106 Meals & Lodging $ 2,000 $ $ % $ 1, Incidentals (parking, etc.) $ 1,000 $ $ % $ Meals nonovernight $ 500 $ $ % $ Hotel TaxIn State $ $ $ % $ (22.32) 7111/7112 Out of State transportation $ 500 $ $ % $ Out of State meals/lodging $ 500 $ $ % $ Out of State incidentals $ 250 $ $ % $ Out of State meals $ 250 $ $ % $ Travel Subtotal $ 11,200 $ 1, $ $ $ $ 1, % $ 9, Postage $ 6,630 $ $ % $ 6, Internet ServicesTLS $ 1,000 $ $ % $ 1, Office Supplies $ 7,500 $ $ % $ 6, Subscriptions $ 500 $ $ % $ /7334 Furnishings/Equipment $ 1,000 $ 8.00 $ % $ Computer Parts/Equipment $ $ 7374 Furnishings/Equip Office $ $ 7378/77 Computer Furniture/Equip $ 1,000 $ $ % $ 1, Computer Software $ 1,000 $ $ % $ Reference Materials $ 1,000 $ $ % $ Material/Supplies Subtotal $ 19,630 $ 1, $ $ $ $ 1, % $ 18, /16 Telecomm monthly charge $ 300 $ $ % $ Telecomm Capitol complex $ 1,300 $ $ % $ 1, Telecomm STS Systems $ 200 $ $ % $ Communications Subtotal $ 1,800 $ $ $ $ $ % $ 1, Computer Equip Maint $ 500 $ $ % $ Maint/ Repair $ 500 $ $ % $ Repairs/Maintenance Subtotal $ 1,000 $ $ $ $ $ % $ 1, $ 7406 Rental of Equipment $ 2,000 $ $ % $ 1, Rentals Space $ 400 $ $ % $ Rental Subtotal $ 2,400 $ $ $ $ $ % $ 2, $ Page 1

7 Comp. Obj. Expenditure Original Expenditures YearToDate Remaining Remaining 7218 Publications brochures, etc. $ 250 $ $ % $ Reproduction/Printing $ 2,500 $ $ % $ 1, Printing/Repro Subtotal $ 2,750 $ $ $ $ $ % $ 2, Membership dues $ 250 $ $ % $ Employee Tng Tuition $ 1,000 $ $ % $ 1, Employee Tng Registration $ 500 $ $ % $ Fees & Other Charges $ 500 $ $ % $ Awards/Plaques $ 250 $ $ % $ Advertising $ 1,500 $ $ % $ 1, Freight Expense $ 250 $ $ % $ Purch Contracted Svcs $ 1,500 $ $ % $ 1, % Payroll Contrib. Group Health $ 4,740 $ $ % $ 3, Other Operating Exp. Subtotal $ 10,490 $ 1, $ $ $ $ 1, % $ 9, Worker's Comp Payments $ $ 7947 SORM $ 600 $ $ % $ Claims Settlement Subtotal $ 600 $ $ $ $ $ % $ Computer Equip over $1K $ $ $ $ Capital Outlay Subtotal $ $ $ $ $ $ $ $ $ $ $ $ $ $ TOTAL OPERATING EXPENSES $ 562, $ 107, $ $ $ $ 107, % $ 454, Page 2

8 TBON YEARTODATE EXPENDITURES for ENFORCEMENT updated 12/09/2013 thru November 2013 USAS Accounting Recap Operating Budget AY 2014 $2,977,521 + $338,775. (Indirect) + $28, (1% salary increase) = $3,344, Comp. Obj. Expenditure Original Expenditures YearToDate Remaining Remaining 7002 Classified Salary $ 2,157,466 $ 521, $ 521, % $ 1,636, Payroll (Unemployment) $ 5,000 $ $ % $ 4, OneTime Merits $ $ 7021 Overtime $ $ 7022 Longevity $ 40,440 $ 9, $ 9, % $ 30, Bd. MemberComp. Per Diem $ 5,000 $ $ % $ 4, % Retirement Contri. Group Ret. $ 10,787 $ 2, $ 2, % $ 8, Lump Sum Payments $ $ Salaries Subtotal $ 2,218,693 $ 534, $ $ $ $ 534, % $ 1,684, Legal Svcs (SOAH) $ $ 7240/45/48 Professional Services $ 100,000 $ 2, $ 2, % $ 97, /54 Other Prof. Svcs $ 85,000 $ $ % $ 85, Temp Services $ $ 7275 Computer/Programming Svcs $ 25,000 $ $ % $ 25, Professional Fees Subtotal $ 210,000 $ 2, $ $ $ $ 2, % $ 207, Public Transportation (air, car) $ 10,000 $ $ % $ 9, Mileage (personal car) $ 5,000 $ $ % $ 4, /7110 Meals & Lodging $ 5,000 $ $ % $ 4, Incidentals (parking, etc.) $ 2,500 $ $ % $ 2, Aircraft Mileage $ 4,000 $ 1, $ 1, % $ 2, Meals nonovernight $ 500 $ $ % $ Hotel TaxIn State $ $ $ % $ (30.11) 7111/7112 Out of State transportation $ 2,000 $ $ % $ 2, Out of State meals/lodging $ 1,000 $ $ % $ 1, Out of State incidentals $ 500 $ $ % $ Out of State meals $ 500 $ $ % $ Travel Subtotal $ 31,000 $ 3, $ $ $ $ 3, % $ 27, Postage $ 352,000 $ 20, $ 20, % $ 332, Internet ServicesTLS $ 10,000 $ $ % $ 10, Office Supplies $ 75,000 $ 4, $ 4, % $ 70, Subscriptions $ 2,500 $ $ % $ 2, /7334 Furnishings/Equipment $ 15,000 $ $ % $ 14, Computer Parts/Equipment $ 5,000 $ $ % $ 5, Furnishings/Equip Office $ 15,000 $ $ % $ 15, /78 Computer Furniture/Equip $ 25,000 $ $ % $ 24, Computer Software $ 25,000 $ $ % $ 24, Reference Materials $ 5,000 $ $ % $ 5, Material/Supplies Subtotal $ 529,500 $ 24, $ $ $ $ 24, % $ 504, /16/03 Telecomm monthly charge $ 7,500 $ $ % $ 7, /10 Telecomm Equipment $ 1,500 $ $ % $ 1, Telecomm Capitol complex $ 20,000 $ 1, $ 1, % $ 18, Telecomm STS Systems $ 7,500 $ $ % $ 6, Communications Subtotal $ 36,500 $ 2, $ $ $ $ 2, % $ 34, /66/7340 Real Property $ 10,000 $ $ % $ 10, /7267 Maint/ Repair $ 10,000 $ $ % $ 10, Repairs/Maintenance Subtotal $ 20,000 $ $ $ $ $ % $ 20, $ 7406/7411 Rental of Equipment $ 15,000 $ 1, $ 1, % $ 13, Rentals Space $ 5,000 $ $ % $ 4, Rental Subtotal $ 20,000 $ 1, $ $ $ $ 1, % $ 18, $ 7218 Publications brochures, etc. $ 75,000 $ $ % $ 75, Reproduction/Printing $ 80,230 $ 7, $ 7, % $ 72, Page 1

9 Comp. Obj. Expenditure Original Expenditures YearToDate Remaining Remaining Printing/Repro Subtotal $ 155,230 $ 7, $ $ $ $ 7, % $ 147, Page 2

10 Comp. Obj. Expenditure Original Expenditures YearToDate Remaining Remaining 7201 Membership dues $ 5,000 $ $ % $ 5, Employee Tng Tuition $ 1,000 $ $ % $ Employee Tng Registration $ 15,000 $ $ % $ 15, Fees & Other Charges $ 10,000 $ 2, $ 2, % $ 7, Awards/Plaques $ 1,000 $ $ % $ 1, Witness Fee $ 10,000 $ $ % $ 9, Cleaning Svcs $ 500 $ $ % $ Advertising $ 5,000 $ $ % $ 5, Freight Expense $ 1,000 $ $ % $ 1, Investigation Expenses $ 25,000 $ 3, $ 3, % $ 21, Purch Contracted Svcs $ 20,000 $ $ % $ 19, Shredding Services $ 5,000 $ $ % $ 5, % Payroll Contrib. Group Health $ 21,500 $ 4, $ 4, % $ 16, Other Operating Exp. Subtotal $ 120,000 $ 11, $ $ $ $ 11, % $ 108, Criminal Record Check $ $ $ General Budget $ $ $ $ $ 7985 Worker's Comp Payments $ $ $ $ $ Claims Settlement Subtotal $ $ $ $ $ 7947 STATE OFF OF RISK MNGMT $ 4,000 $ 3, $ $ $ 3, % $ SORM SUBTOTAL $ 4,000 $ 3, $ $ $ $ 3, % $ Transfer Budget From Enf. Ind. To $ $ $ $ $ Licensing Ind. For Aug. payroll $ $ $ $ $ TOTAL OPERATING EXPENSES $ 3,344, $ 591, $ $ $ $ 591, % $ 2,753, Page 3

Revenue. Expenditures

Revenue. Expenditures Agenda Item: 2.1 Prepared by: Mark Majek Karen Harrell Meeting Date: July, 2009 Summary of Request: The attached monthly revenue and expenditure budget reports for March, April and May, 2009 are presented