COUNTY AUDITOR TARRANT COUNTY, TEXAS TARRANT COUNTY FINANCIAL STATEMENTS FOR THE MONTH OF DECEMBER 2016

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1 COUNTY AUDITOR TARRANT COUNTY FINANCIAL STATEMENTS FOR THE MONTH OF DECEMBER 2016 TARRANT COUNTY, TEXAS

2 S. RENEE TIDWELL, CPA COUNTY AUDITOR TARRANT COUNTY TARRANT COUNTY ADMINISTRATION BUILDING - ROOM E. WEATHERFORD FORT WORTH, TEXAS / Fax 817/ CRAIG MAXWELL FIRST ASSISTANT COUNTY AUDITOR cmaxwell@tarrantcounty.com February 21, 2017 The Honorable District Judges The Honorable Commissioners Court Tarrant County, Texas RE: County Auditor's December 2016 Financial Reports I herewith submit the financial report of Tarrant County, Texas as of and for the three months ending December 31, The audit is not complete for the year ended September 30, 2016 therefore, there may be changes to the beginning balances in future reports. If you have any questions concerning this report or the financial well-being of the County, please call. Sincerely,

3 TARRANT COUNTY, TEXAS COMBINED BALANCE SHEET GOVERNMENTAL FUNDS AS OF 12/31/2016 COMBINED TOTAL ROAD& DEBT GENERAL BRIDGE SERVICE $366,823, ,510, ,553, ,684, ,642, , ,438, $673,002, ASSETS CASH AND INVESTMENTS TAXES RECEIVABLE (NET) OTHER RECEIVABLES (NET) FEE OFFICE RECEIVABLE DUE FROM OTHER FUNDS ADVANCE TO ENTERPRISE FUND PREPAID EXPENSES AND INVENTORY TOTAL ASSETS $95,354, $10,966, $12,141, ,668, , ,834, ,298, , ,076, ,684, ,642, , , $362,397, $11,509, $39,052, $5,495, ,673, ,642, , 170, ,982, LIABILITIES ACCOUNTS PAYABLE OTHER LIABILITIES DUE TO OTHER FUNDS UNEARNED REVENUE TOTAL LIABILITIES $2,293, $213, $ 14,924, , ,218, , ,510, ,684, , 195, DEFERRED INFLOWS OF RESOURCES UNAVAILABLE REVENUE - PROPERTY TAXES UNAVAILABLE REVENUE - FEE OFFICE TOTAL DEFERRED INFLOWS OF RESOURCES 175,668, , ,834, ,684, ,353, , ,834, FUND BALANCE 431,825, ,825, FUND BALANCE TOTAL FUND BALANCE 165,826, ,687, ,218, ,826, ,687, ,218, $673,002, TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE $362,397, $11,509, $39,052,

4 CAPITAL PROJECTS GRANT FUNDS OTHER GOVERNMENTAL FUNDS $192,416, , , $193,062, $10, 793, ,098, $14,979, $45, 150, ,770, $52,000, $1, 796, , 796, $101, ,618, ,502, ,979, $1,090, ,529, , ,413, , 173, ,265, ,265, ,827, ,827, $193,062, $14,979, $52,000,

5 TARRANT COUNTY, TEXAS COMBINED STATEMENT OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 COMBINED TOTAL REVENUES: GENERAL ROAD& BRIDGE DEBT SERVICE $195,251, TAXES, LICENSES AND PERMITS $176,459, ,102, FEES OF OFFICE 7,677, ,094, FINES 1,094, ,656, INTERGOVERNMENTAL 3,902, , INVESTMENT INCOME 81, ,686, MISCELLANEOUS 1,613, ,262, TOTAL REVENUES 190,829, $ $18,791, ,728,59 30, , , , ,827, ,798, EXPENDITURES: CURRENT: 39,705, GENERAL GOVERNMENT 30,078, ,051, PUBLIC SAFETY 31,723, ,385, JUDICIAL 36,672, ,490, COMMUNITY SERVICES 1,556, , 148, TRANSPORTATION 6,496, CAPITAUCONSTRUCTION 2,00 DEBT SERVICE 143,280, TOTAL EXPENDITURES 100,031, EXCESS (DEFICIT) OF REVENUES 99,981, OVER EXPENDITURES 90,797, , , 148, ,00 6,077, ,00 (3,249,358.29) 18,796, OTHER FINANCING SOURCES (USES): 11,473, OPERATING TRANSFERS IN 156, {11,473,023.61} OPERATING TRANSFERS OUT {10,760,450.70} EXCESS (DEFICIT) OF REVENUES AND OPERATING TRANSFERS 99,981, OVER EXPENDITURES 80, 194, ,677, (1,571,498.32) 18,796, FUND BALANCES: 331,843, BEGINNING OF PERIOD 85,632, $431,825, END OF PERIOD $165,826, ,258, ,421, $10,687, $20,218,

6 CAPITAL PROJECTS $ 285, , , ,434, ,434, (5, 123,234.83) 9,053, ,930, ,335, $191,265, GRANT FUNDS $ 314, ,613, , , ,990, ,382, , ,201, ,771, , ,990, , (6,405.57) $ OTHER GOVERNMENTAL FUNDS $ 2,381, ,111, , , ,505, ,316, , , ,161, , ,745, (1,240,121.18) 578, (706,167.34) (1,367,898.01) 45, 195, $43,827,

7 TARRANT COUNTY, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS AS OF 12/31/2016 COMBINED TOTAL ENTERPRISE INTERNAL SERVICE $16,499, , , ,461, ,809, ASSETS CASH AND INVESTMENTS OTHER RECEIVABLES (NET) PREPAID EXPENSES AND INVENTORY FIXED ASSETS (NET) TOTAL ASSETS $2,322, $14, 176, , , , ,00 4,461, ,820, ,989, , , , , DEFERRED OUTFLOWS OF RESOURCES PENSION CONTRIBUTIONS AFTER MEASUREMENT DATE DIFFERENCE IN PROJECTED AND ACTUAL EARNINGS CHANGES IN ASSUMPTIONS TOTAL DEFERRED OUTFLOWS OF RESOURCES 104, , , , $461, ,848, , , ,081, ,062, LIABILITIES ACCOUNTS PAYABLE OTHER LIABILITIES ADVANCE FROM CAPITAL PROJECTS FUND UNEARNED REVENUE NET PENSION LIABILITY COMPENSATED ABSENCES TOTAL LIABILITIES $57, $404, , ,817, , , , ,081, ,783, ,279, DEFERRED INFLOWS OF RESOURCES DIFFERENCE IN EXPECTED AND ACTUAL EXPERIENCE TOTAL DEFERRED INFLOWS OF RESOURCES 40, , NET POSITION 7,120, $7, 120, NET POSITION TOTAL NET POSITION 5,410, ,710, $5,410, $1, 710,

8 TARRANT COUNTY, TEXAS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 COMBINED INTERNAL TOTAL ENTERPRISE SERVICE OPERATING REVENUES: $791, BUILDING RENTALS $791, $ 4,829, USER FEES 4,829, ,435, COUNTY CONTRIBUTIONS 14,435, , OTHER REVENUES 22, ,256, TOTAL OPERATING REVENUES 814, ,442, OPERATING EXPENSES: 322, PERSONNEL 309, , , BUILDING AND EQUIPMENT 340, , , DEPRECIATION AND AMORTIZATION 70, ,069, SELF INSURANCE CLAIMS 18,069, ,745, INSURANCE PREMIUMS 25, ,719, , ADMINISTRATION 823, OTHER EXPENSES , , TOTAL OPERATING EXPENSES 778, ,869, (1,391,043.09) OPERATING INCOME (LOSS) 36, (1,427,485.06) NON-OPERATING REVENUE (EXPENSE): 24, INTEREST INCOME 3, , (1,366,317.40) NET INCOME (LOSS) BEFORE TRANSFERS 39, (1,406,270.73) OPERATING TRANSFERS: OPERATING TRANSFERS IN OPERATING TRANSFERS OUT (1,366,317.40) NET INCOME (LOSS) 39, (1,406,270.73) NET POSITION: 8,486, BEGINNING OF PERIOD 5,370, , $7,120, END OF PERIOD $5,410, $1,710,

9 TARRANT COUNTY, TEXAS COMBINED BALANCE SHEET AGENCY FUNDS AS OF 12/31/2016 COMBINED TOTAL PAYROLL CLEARING FEE OFFICE COMMUNITY SUPERVISION & CORRECTIONS ASSETS $93, 195, , , ,375, CASH AND INVESTMENTS OTHER RECEIVABLES FEE OFFICE RECEIVABLE RESTRICTED ASSETS $4,999, , $79, 191, , ,375, $9,004, , $160,715, TOTAL ASSETS $5,040, $146,569, $9, 105, LIABILITIES AND FUND BALANCE $18, ACCOUNTS PAYABLE 160,696, OTHER LIABILITIES $5, ,035, $ 146,569, $13, ,091, TOTAL LIABILITIES AND FUND $160,715, BALANCE $5,040, $146,569, $9, 105,

10 TARRANT COUNTY, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Reporting Entity The accompanying financial statements reflect the funds and accounts of the financial reporting entity Tarrant County, Texas (the "County"), as of December 2016 and for the three months then ended. Other components of the County not included in the accompanying financial statements include, Tarrant County Hospital District, Tarrant County Mental Health and Mental Retardation Services, Tarrant County Industrial Development Corporation, Tarrant County Health Facilities Development Corporation, Tarrant County Cultural Education Facilities Finance Corporation, and Tarrant County Housing Financing Corporation. These components are technically a part of the "reporting entity" because of the budgetary oversight responsibility by the Commissioners' Court of Tarrant County. These components however are unrelated to the financial condition and results of operations of the County, and have been excluded from the accompanying financial statements. Separate financial statements of these entities are available upon request. Revenue Recognition Revenue is generally recognized on the modified accrual basis. Under this method of accounting, revenues are recognized when susceptible to accrual, i.e., both measurable and available. The primary revenue sources susceptible to accrual are property taxes, fines and fees due to fee offices which are recognized as unavailable revenue until cash is received. Other sources are generally not measurable until received in cash. Expenditure Recognition Expenditures are recorded when incurred. Expenditures for principal and interest on long-term debt are recorded when due. The accrual basis of accounting is utilized in the proprietary funds. Encumbrances are not included as expenditures. Budget Basis Reporting The budget is prepared utilizing a modified cash basis of accounting, with adjustments for encumbrances, as allowed by state statutes. Budget basis information is presented in the accompanying "Budgetary Information" section at a summary level. Budget information at the legal level of control is available upon request. Investment Income Allocation To maximize investment earnings on "idle" cash and cash equivalents, a "pooled cash" concept is utilized. Under this concept nearly all deposits are maintained in the same bank account and are invested on a daily basis. Generally, interest earnings are allocated to each fund based on the funds relative percentage of the total pool. Pension Liability The net pension liability was actuarially valued as of December 31, The net pension liability recorded in the Resource Connection is $1,081,604. The amount for the governmental funds is $361,022,095, which is reported in the comprehensive annual financial report. Compensated Absences Accumulated unpaid vacation leave and vested sick pay have been recorded in the Enterprise Fund for the Resource Connection. An additional amount has been accrued for salary related payments associated with the payment of compensated absences. The amount of compensated absences for the remaining governmental funds is $43,569,642 which is reported in the comprehensive annual financial report. 9

11 TARRANTCOUNTY,TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D): Deferred Outflows/Inflows of Resources Deferred outflows of resources apply to future periods and so will not be recognized as an expense/ expenditure until then. Deferred inflows of resources apply to future periods and will be recognized as a revenue at that time. Incurred but Not Reported Included in the "Other Liabilities" of the Internal Service fund's Employee Benefits is $4,200,000 of incurred but not reported medical and drug claims. II. BASIS OF PRESENTATION: The accounts of the County are organized and operated on the basis of funds, each of which is considered a separate accounting entity. Government resources are allocated to and accounted for in individual funds based on the purpose for which they are to be spent and the means by which spending activities are controlled. Funds are classified into three categories: Governmental, Proprietary and Fiduciary. Each category is divided into separate fund types. The following fund types are used by the County. Governmental Funds: Used to account for all or most of a government's general activity. General Fund - used to account for the general operations of the County.. Road and Bridge Fund - used to account for the collection and expenditure of those monies designated to be spent for acquisition, construction and maintenance of county roads and bridges. Debt Service Fund - used to account for accumulation of resources and for the payment of general long-term debt principal, interest, and related costs. Capital Projects Funds - used to account for financial resources to be used for the acquisition and/or construction of major capital facilities. Grant Funds - used to account for the activities conducted under the many grant agreements between the County and various state and federal organizations. Other Governmental Funds - used to account for specific revenue sources which are legally restricted to expenditures for specified purposes. Proprietary Funds: Used to account for operations that are financed in a manner similar to those in the private sector, where the determination of net income is appropriate for sound financial administration. Enterprise Fund - used to account for operations that are financed and operated in a manner similar to private enterprise where the County's intent is to provide goods or services to the public on a continuing basis financed primarily through user charges. The County operates two enterprise funds, the Resource Connection and Oil and Gas Royalty. County. Internal Service Funds - used to account for the various self-insurance activities for the 10

12 II. BASIS OF PRESENTATION (CONT'D): TARRANT COUNTY, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 Fiduciary Funds: Used to account for assets held by the County in a trustee or agency capacity for others and therefore cannot be used to support the government's own programs. Payroll Clearing - used to account for deductions and matching contributions from employees paychecks to be remitted to third parties. Fee Office funds - used to account for monies still in the custody of the fee officers. It includes tax collections on behalf of other taxing jurisdictions and restricted assets of court ordered trust funds administered by the County Clerk and District Clerk. Community Supervision and Corrections - used to account for the State agency funds in the County depository. Ill. NEGATIVE CASH BALANCES: The following funds have negative cash balances at the balance sheet date. This occurs when expenditures exceed revenue collection. The General Fund has advanced money to these Funds thereby, allowing for continued operation of the related programs. These advances by the General Fund have been reflected in the accompanying combined balance sheet as Due from other funds. The advances also represent a loss of investment earnings to the General Fund and are not a reimbursable item by the granter under reimbursing grant agreements. Most negative cash balances arise in the County's reimbursing grant programs. These programs require the payment of expenditures prior to the reimbursement by the granter. These cash deficits have existed for years and do not create any major concerns. However, this information is helpful to the reader of the financial statements to provide a fuller understanding of the details of County operations. FUND DEFICIT F0025 F0027 F0028 F0031 F0032 F0033 F0035 F0037 F0038 F0040 F0042 F0043 F0044 F0045 F0046 F0047 F0051 F0054 F0058 F0059 F0060 DHHS-RYAN WHITE TITLE IV PART D - WOMEN, INFANTS, CHILDREN RYAN WHITE PART C - OUTPATIENT EIS PROGRAM RYAN WHITE HIV/AIDS TREATMENT MODERNIZATION ACT PART A HIV/STAT SERVICES RYAN WHITE PART B SURVEILLANCE HIV PREVENTION HIV/HOPWA STD/HIV OPER TDFPS-COMMUNITY YOUTH DEVELOPMENT BIOTERRORISM PREPAREDNESS - LAB BIOTERRORISM FORMULA DSHS-C.R.I - CITIES READINESS INITIATIVE TB/PC-TB CONTROL & PREVENTION (CLINIC) TUBERCULOSIS - PREVENTION AND CONTROL REFUGEE HEAL TH IMMUNIZATIONS INFECTIOUS DISEASE CONTROL UNIT/FLU-LAB DFCHS - HEAL THY TEXAS BABIES DSH-IDCU/SUREB-EBOLA ACTIVITIES WIC CARD PARTICIPATION $ 43, , , , , , , , , , , , , , , , , , , , ,716,

13 Ill. NEGATIVE CASH BALANCES (CONT'D): TARRANT COUNTY, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 FUND F0062 ESSENTIAL HEAL TH SERVICES OFFICE OF PUBLIC HEAL TH PRACTICE F0073 FOODBORNE ILLNESS SURVEILLANCE & INVESTIGATION F0093 NURSE FAMILY PARTNERSHIP GRANT F0095 CDC-UNTHSC-TUBERCULOSIS EPIDEMIOLOGIC RESEARCH F0096 HPV ACTION PLAN - (NACCHO) F0097 CPS-EBOLA PUBLIC HEAL TH PREPAREDNESS G0008 CJD - FAMILY DRUG COURT G0012 VETERANS COURT PROGRAM G0018 CJD-REACHING INDEPENDENCE THROUGH SELF EMPOWERMENT (RISE) G0061 LIFESKILLS TRAINING G0062 FIRST OFFENDER PROGRAM G0081 VAWA - PROTECTIVE ORDER UNIT G0082 CJD-BILINGUAL VICTIM ASSISTANCE COORDINATOR G0084 D.1.R.E.C.T. PROGRAM G0085 MENTAL HEALTH DIVERSION COURT PROGRAM G0086 CJD-MISDEMEANOR DWI COURT G0089 FELONY ALCOHOL INTERVENTION PROGRAM (CJD) H0041 HOME ADMINISTRATIVE FUNDS H0042 COMMUNITY DEVELOPMENT BLOCK GRANT ADMIN H0061 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (HOPWA) H0071 EMERGENCY SHELTER PROGRAM H0500 SUPPORTIVE HOUSING PROGRAM L0013 OJP-DOJ-NIJ-FORENSIC DNA BACKLOG REDUCTION GRANT L0016 TARRANT CO CSCD HONEST OPPORTUNITY PROBATION W/ ENFORCEMENT M0008 L.L.E.B.G.-MENTAL HEALTH LIASION PROGRAM M0010 ADULT DRUG COURT-JAG (MENTAL HEALTH LIAISON) M0014 ACCESS AND VISITATION GRANT M0022 AUTO THEFT TASK FORCE M0040 HOMELAND SECURITY GRANT PROGRAM M0044 TXDOT COURTESY PATROL PROGRAM M0048 BILINGUAL VICTIMS ASSISTANCE COORDINATOR M0061 VETERANS' ASSISTANCE GRANT M0066 TXDOT-TRAFFIC SAFETY FOR EXPANSION OF THE DWI NO REFUSAL M0075 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES M0077 HIGH OCCUPANCY VEHICLE ENFORCEMENT - TXDOT M0140 HOMELAND SECURITY GRANT PROGRAM M & A P0011 STATE FINANCIAL ASSISTANCE FUND (BPS) P0014 TJPC-STATE AID-JUVENILE SUPPLEMENTAL PAY P0016 TJJD-SPECIAL NEEDS DIVERSIONARY PROGRAM P0027 TJPC-JJAEP R0017 HUD-VASH - VETERANS AFFAIRS SUPPORTIVE HOUSING R0032 SHELTER PLUS CARE W0042 EMERGENCYFOODANDSHELTERPROGRAM SUB-TOTAL GRANTS G1100 8TH ADMINISTRATIVE JUDICIAL REGION T3100 TC EMERGENCY SERVICE DISTRICT #1 T7100 CONTRACT ELECTIONS T7300 ELECTIONS CHAPTER 19 DEFICIT $ 88, , , , , , , , , , , , , , , , , ,707, , , , , , , ,78 581, , , , , , , , , , , , , , , ,502, , , , , $ 8,642,

14 TARRANTCOUNTY,TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 IV. INVESTMENTS: All investment securities are purchased on the basis of "Delivery vs. Payment" and are held at JPMorgan Chase Bank - New York by the Safekeeping Department in a segregated account in the name of Tarrant County. "Delivery vs. Payment" means that the County's money is not released until the securities are delivered to the Safekeeping Department. All securities held and transactions executed during the period conform to the requirements of the Government Code Section 2256, The Public Funds Investment Act, and the Tarrant County Investment Policy, as adopted by the Commissioners Court on November 22, DESCRIPTION/ PURCHASE MATURITY YIELD TO BOOK MARKET COUPON RATE PAR DATE DATE MATURITY VALUE VALUE FNMA 1.25% non callable 5,000,000 11/20/15 01/30/ % 5,028,690 5,028,690 FHLMC 0.875% non callable 3,000,000 03/03/16 02/22/ % 3,010,760 3,010,760 FHLMC 1.0% non callable 5,000,000 12/23/15 03/08/ % 5,019,889 5,019,889 FNMA 1.125% non callable 5,000,000 02/19/16 04/27/ % 5,017,734 5,017,734 FHLMC 1.25% non callable 5,000,000 11/20/15 05/12/ % 5,019,567 5,019,567 FHLMC 1.0% non callable 3,000,000 02/19/16 06/29/ % 3,004,858 3,004,858 FHLMC 0.75% non callable 4,000,000 03/03/16 07/14/ % 4,014,600 4,014,600 FNMA 0.875% non callable 4,000,000 03/03/16 08/28/ % 4,014,732 4,014,732 FNMA 1.0% non callable 4,000,000 03/03/16 09/20/ % 4,014,901 4,014,901 FNMA 0.875% non callable 4,000,000 05/25/16 10/26/ % 4,007,002 4,007,002 FHLB 3.125% non callable 3,000,000 12/22/16 12/08/ % 3,068, 133 3,068,133 Total Securities 45,220,866 45,220,866 Average Rate JPMorgan Chase Savings 0.690% 172,350, ,350,824 JPMorgan Chase Savings II 0.690% 30,467, ,467, 176 JPMorgan Chase Checking 0.690% 84,184,683 84,184,683 Lone Star Investment Pool 0.460% 24,411,434 24,411,434 TexStar Investment Pool 0.480% 19,273,608 19,273,608 TexPool Investment Pool 0.460% 19,004,748 19,004,748 TOTAL INVESTMENTS $ 394,913,339 $ 394,913,339 Governmental Accounting Standards Board (GASS) Statement 31 requires that the book value of securities reflect the current market value. The book value of the securities listed above has been increased by $9, 113 to reflect the current market value at December 31,

15 TARRANTCOUNTY,TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 V. CAPITAL ASSETS: A summary of the Governmental Funds' capital assets follows: Balance Disposals! Balance October 1, 2016 Additions Adjustments December 31, 2016 Land and land improvements $ 55,033, $ 55,033, Building and improvements 474,426, $ 925, $4,523, ,876, Construction in progress 15,259, , (4,523,866.82) 11,530, Fixed equipment 136,986, , (428,687.71) 137,422, Infrastructure 114,418, ,418, $ 796, 125, $2,585, $ (428,687.71) $ 798,282, VI. SCHEDULE OF OUTSTANDING BONDED DEBT: General Obligation General Obligation Limited Tax Refunding & Improvement Bonds Limited Tax Refunding & Improvement Bonds Limited Tax Refunding & Improvement Bonds 2015A- Limited Tax Refunding & Improvement Bonds Limited Tax Refunding & Improvement Bonds Total Outstanding Bonded Debt AMOUNT $ 2,435,000 9,725,000 52,350,000 62,870,000 66,935,000 78,965,000 70,905,000 $ 344,185,000 INTEREST RATES 5.00% 4.00% to 5.00% 4.00% to 5.00% 5.00% 3.00% to 5.00% 1.97% 1.48% Arbitrage provisions of the Internal Revenue Tax Act of 1986 require the County to rebate excess arbitrage earnings from bond proceeds to the federal government. This amount was estimated to be $0 as of September 30, VII. FEE OFFICE FINANCIAL STATUS: These financial statements reflect financial balances as of the date indicated below for the fee offices of the County: OFFICE ASOF OFFICE ASOF Tax Assessor/Collector November 30, 2016 Child Support November 30, 2016 County Clerk November 30, 2016 Child Support - Trust November 30, 2016 Sheriff November 30, 2016 Justice of Peace 1 November 30, 2016 Constable 1 November 30, 2016 Justice of Peace 2 November 30, 2016 Constable 2 November 30, 2016 Justice of Peace 3 November 30, 2016 Constable 3 November 30, 2016 Justice of Peace 4 November 30, 2016 Constable 4 November 30, 2016 Justice of Peace 5 November 30, 2016 Constable 5 November 30, 2016 Justice of Peace 6 November 30, 2016 Constable 6 November 30, 2016 Justice of Peace 7 November 30, 2016 Constable 7 November 30, 2016 Justice of Peace 8 November 30, 2016 Constable 8 November 30, 2016 Community Supervision District Attorney November 30, 2016 & Corrections November 30, 2016 District Clerk November 30, 2016 Domestic Relations November 30, 2016 Probate Administrator December31,

16 TARRANT COUNTY, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS FOR THE THREE (3) MONTHS ENDED 12/31/2016 VIII. CONTINGENCIES: The County is self-insured for workers' compensation, automobile bodily injury and property damage, comprehensive general liability and all self-insured retentions for existing policies. At December 31, 2016, $8,599,932 has been accrued, based on an actuarial assessment, to provide for potential losses resulting from pending or threatened litigation, asserted claims and claims incurred but not reported. 15

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18 FUND NON-DEBT CAPITAL FUND TARRANT COUNTY, TEXAS CAPITAL PROJECT FUNDS FUND DESCRIPTIONS This fund was established to account for capital acquisitions funded from County auction proceeds, operating transfers from general fund, gas signing bonuses and gas royalties. FUND BOND ELECTION FUND This fund was established to account for the expenditure of the proceeds of General Obligation Bonds issued to fund capital acquisitions originally approved by the voters, primarily for the construction of the law center. FUND BOND ELECTION FUND This fund was established to account for the expenditure of the proceeds of General Obligation Bonds issued to fund capital acquisitions originally approved by the voters. FUND BOND ELECTION-TRANSPORTATION FUND This fund was established to account for the expenditure of the proceeds of General Obligation Bonds issued to fund transportation projects originally approved by the voters. 17

19 TARRANT COUNTY, TEXAS COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS AS OF 12/31/ COMBINED NON-DEBT BOND BOND TOTAL CAPITAL ELECTION ELECTION ASSETS $192,416, CASH AND INVESTMENTS $68,985, $123, $47,586, , OTHER RECEIVABLES 291, , ADVANCE TO ENTERPRISE FUND 348, , PREPAID EXPENSES & INVENTORY 6, $193,062, TOTAL ASSETS $69,631, $123, $47,586, LIABILITIES AND FUND BALANCE LIABILITIES: $1,796, ACCOUNTS PAYABLE $1,702, $ $93, OTHER LIABILITIES 1,796, TOTAL LIABILITIES 1,702, , FUND BALANCE : 191,265, FUND BALANCE 67,928, , ,492, TOTAL LIABILITIES AND FUND $193,062, BALANCE $69,631, $123, $47,586,

20 2006 BOND ELECTION TRANSPORTATION $75,721, $75,721, $ 75,721, $75,721,

21 TARRANT COUNTY, TEXAS COMBINING STATEMENT OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/ COMBINED NON-DEBT BOND BOND TOTAL CAPITAL ELECTION ELECTION REVENUES: $285, INVESTMENT INCOME $99, $ $71, , MISCELLANEOUS 24, , TOTAL REVENUES 124, , EXPENDITURES: 5,434, CAPITAUCONSTRUCTION 3,964, , ,434, TOTAL EXPENDITURES 3,964, , EXCESS (DEFICIT) OF REVENUES (5, 123,234.83) OVER EXPENDITURES (3,839,899.86) (151,724.17) OTHER FINANCING SOURCES (USES): 9,053, OPERATING TRANSFERS IN 9,053, EXCESS (DEFICIT) OF REVENUES AND OPERATING TRANSFERS OVER 3,930, EXPENDITURES 5,213, (151,724.17) FUND BALANCE (DEFICIT): 187,335, BEGINNING OF PERIOD 62,714, , ,644, $191,265, END OF PERIOD $67,928, $123, $47,492,

22 2006 BOND ELECTION TRANSPORTATION $114, , ,246, ,246, (1, 131,610.80) (1,131,610.80) 76,852, $75,721,

23 22

24 TARRANT COUNTY, TEXAS OTHER GOVERNMENTAL FUNDS FUND DESCRIPTION FUND LAW LIBRARY FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected in civil cases supporting the Tarrant County Law Library. FUND VEHICLE INVENTORY TAX FUND This fund was established, pursuant to State statutes, to account for any interest earnings generated from the vehicle inventory tax, which the collector shall retain to defray the cost of collecting this tax. The Tax Assessor has discretion over the use of this fund. RECORDS PRESERVATION FUNDS These funds were established, pursuant to State statutes, to account for the collection and expenditure of monies collected for the preservation and automation of County records. These funds are further described on page 27. FUND EDUCATION FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected to provide for the continuing education of those officials and employees associated with the probate courts and certain law enforcement offices. FUND T0400- PUBLIC HEALTH FUND The Tarrant County Hospital District provides funding for the operation of the Tarrant County Health Department in an effort to aggregate the cost of health service to Tarrant County residents. This funding arrangement began in These costs were previously paid from the County's General fund. This fund also includes the Medicaid 1115 Waiver, this waiver is to enhance access to health care, increase the quality of care, improve the cost-effectiveness of care provided and better serve the health of the patients and their families. FUND CONSUMER HEALTH FUND This fund was established, pursuant to State statutes, to account for the collection of food permit fees and expenditures incurred in connection with issuing permits and conducting inspections. COURT DESIGNATED FUNDS These funds were established to account for the collection and expenditures of court ordered fees, pursuant to State statutes. These funds are further described on page 33. FUNDS (D6200-D8700) - DISTRICT ATIORNEY CONTRACTS These funds are used to account for monies collected by the District Attorney which are used in the investigation of criminal activities. These monies consist primarily of fees for bad checks and forfeited monies resulting from narcotics related convictions. FUNDS (S4300-S9700) - SHERIFF CONTRACTS These funds are used to account for monies collected by activities in the Sheriff Department. These activities include fees from operation of the jail commissary which are used for the benefit of the jail inmates. Some of these funds are the custody of the Sheriff. Monies are also collected from forfeitures resulting from narcotics related activities. FUNDS (G1100,T0500-T9900)- MISCELLANEOUS CONTRACTS These funds are used to account for monies received by Tarrant County as contributions for specified purposes. 23

25 TARRANT COUNTY, TEXAS COMBINING BALANCE SHEET OTHER GOVERNMENTAL FUNDS AS OF 12/31/2016 COMBINED TOTAL VEHICLE RECORDS LAW INVENTORY PRESERVATION LIBRARY TAX FUNDS EDUCATION $45,150, ,770, , $52,000, ASSETS CASH AND INVESTMENTS OTHER RECEIVABLES PREPAID EXPENSES AND INVENTORY TOTAL ASSETS $770, $402, $15,643, $229, , , , $779, $402, $15,701, $229, LIABILITIES AND FUND BALANCE $1,090, ,529, , , ,173, LIABILITIES: ACCOUNTS PAYABLE OTHER LIABILITIES DUE TO OTHER FUNDS UNEARNED REVENUE TOTAL LIABILITIES $52, $2, $16, $ 11, , , , , , ,827, FUND BALANCE : FUND BALANCES 714, , ,598, , $52,000, TOTAL LIABILITIES AND FUND BALANCE $779, $402, $15, 701, $229,

26 COURT DISTRICT PUBLIC CONSUMER DESIGNATED ATTORNEY SHERIFF MISCELLANEOUS HEALTH HEALTH FUNDS CONTRACTS CONTRACTS CONTRACTS $12,422, $561, $2,333, $4,257, $4,570, $3,959, , 135, , , , , $18,593, $561, $2,339, $4,257, $4,609, $4,527, $217, $ $21, $2, $59, $718, , , , ,907, , , , ,413, ,014, , , ,910, , , ,579, , ,307, ,347, ,494, ,630, $18,593, $561, $2,339, $4,257, $4,609, $4,527,

27 TARRANT COUNTY, TEXAS COMBINING STATEMENT OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE OTHER GOVERNMENTAL FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 VEHICLE RECORDS COMBINED LAW INVENTORY PRESERVATION TOTAL LIBRARY TAX FUNDS EDUCATION REVENUES: $2,381, FEES OF OFFICE $276, $ $1, 154, $5, , 111, INTERGOVERNMENTAL 64, INVESTMENT INCOME 1, , , MISCELLANEOUS 6, ,505, TOTAL REVENUES 284, , 177, , EXPENDITURES: CURRENT: 2,316, GENERAL GOVERNMENT 17, , , PUBLIC SAFETY 6, , JUDICIAL 22, , , ,161, COMMUNITY SERVICES 156, , CAPITAUCONSTRUCTION 2, , ,745, TOTAL EXPENDITURES 178, , , , EXCESS (DEFICIT) OF REVENUES (1,240,121.18) OVER EXPENDITURES 105, (19,598.91) 381, (4,943.56) OTHER FINANCING SOURCES (USES): 578, OPERATING TRANSFERS IN (706,167.34) OPERATING TRANSFERS OUT EXCESS (DEFICIT ) OF REVENUES AND OPERATING TRANSFERS (1,367,898.01) OVER EXPENDITURES 105, (19,598.91) 381, (4,943.56) FUND BALANCES: 45,195, BEGINNING OF PERIOD 608, , ,217, , $43,827, END OF PERIOD $714, $396, $15,598, $229,

28 PUBLIC HEALTH CONSUMER HEALTH COURT DESIGNATED FUNDS DISTRICT ATTORNEY CONTRACTS SHERIFF CONTRACTS MISCELLANEOUS CONTRACTS $274, $220, ,721, , $380, $3, , , , , $ 6, , $65, , , , ,017, , , , , , , ,425, , , , , , , ,40 22, , ,04 1,594, , , , ,692, , , , , ,230, (674,599.51) (30,744.22) 204, , , (1,535,926.99) 549,63 (549,63) (144,017.34) 28, (12,52) (674,599.51) (30,744.22) 60, , , (1,519,686.48) 15,254, , ,246, ,310, ,196, , 149, $14,579, $529, $2,307, $1,347, $4,494, $3,630,

29 28

30 TARRANTCOUNTY,TEXAS RECORDS PRESERVATION FUNDS FUND DESCRIPTION FUND RECORDS PRESERVATION &AUTOMATION FUND- FILINGS This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected from filing fees to allow for the preservation and automation of County records. The County Clerk has discretion over the use of this fund. FUND RECORDS PRESERVATION &AUTOMATION FUND- CONVICTIONS This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected in court for the preservation and automation of County records. FUND RECORDS PRESERVATION & RESTORATION FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected from filing fees for the preservation and restoration of County records. FUND COURT RECORD PRESERVATION FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected from filing fees for the preservation and restoration of County records. FUND DISTRICT COURT RECORDS TECHNOLOGY (ARCHIVE) FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected from filing fees for the preservation and restoration of district court records archives. 29

31 TARRANT COUNTY, TEXAS COMBINING BALANCE SHEET RECORD PRESERVATION FUNDS AS OF 12/31/2016 RECORDS RECORDS PRESERVATION PRESERVATION RECORDS COMBINED & AUTOMATION & AUTOMATION PRESERVATION TOTAL -FILINGS -CONVICTIONS & RESTORATION ASSETS $15,643, CASH AND INVESTMENTS $6,415, $551, $6,557, , OTHER RECEIVABLES 24, , , , PREPAID EXPENSES AND INVENTORY 5, $15,701, TOT AL ASSETS $6,439, $553, $6,586, LIABILITIES AND FUND BALANCE LIABILITIES: $16, ACCOUNTS PAYABLE $15, $43 $ , OTHER LIABILITIES 36, , , , TOTAL LIABILITIES 52, , , FUND BALANCE : 15,598, FUND BALANCES 6,387, , ,563, TOTAL LIABILITIES AND FUND $15,701, BALANCE $6,439, $553, $6,586,

32 COURT RECORD PRESERVATION DISTRICT COURT RECORDS TECHNOLOGY (ARCHIVE) $1, 131, , $1, 134, $986, $987, $ 7, , $ 5, , ,127, , $1, 134, $987,

33 TARRANT COUNTY, TEXAS COMBINING STATEMENT OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE RECORDS PRESERVATION FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 RECORDS RECORDS PRESERVATION PRESERVATION RECORDS COMBINED & AUTOMATION & AUTOMATION PRESERVATION TOTAL -FILINGS -CONVICTIONS RESTORATION REVENUES: $1, 154, FEES OF OFFICE $433, $153, $411, , INVESTMENT INCOME 9, , MISCELLANEOUS ,177, TOTAL REVENUES 443, , , EXPENDITURES: CURRENT: 587, GENERAL GOVERNMENT 258, , , , JUDICIAL 64, , CAPITAUCONSTRUCTION 15, , , TOTAL EXPENDITURES 338, , , EXCESS (DEFICIT) OF REVENUES 381, OVER EXPENDITURES 104, , , OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS OUT EXCESS (DEFICIT ) OF REVENUES AND OPERATING TRANSFERS 381, OVER EXPENDITURES 104, , , FUND BALANCES: 15,217, BEGINNING OF PERIOD 6,282, , ,360, $15,598, END OF PERIOD $6,387, $539, $6,563,

34 COURT RECORD PRESERVATION DISTRICT COURT RECORDS TECHNOLOGY (ARCHIVE) $89, $65, , , , , , , , , , , , , , ,096, , $1,127, $981,

35 34

36 FUND COURTHOUSE SECURITY FUND TARRANT COUNTY, TEXAS COURT DESIGNATED FUNDS FUND DESCRIPTION This fund was established, pursuant to State statutes, to account for the collection of Courthouse security fees assessed in court cases. Revenue is subsequently transferred to the general fund where expenditures for Courthouse security are recorded. FUND JUVENILE DELINQUENCY PREVENTION FUND This fund was established, pursuant to State statutes, to account for the collection of a fee related to graffiti court cases. The revenues in this fund are to be used to repair damages, provide educational and intervention programs, and provide rewards to the public for aiding in the apprehension and prosecution of offenders who commit graffiti offenses. FUND ALTERNATIVE DISPUTE RESOLUTION SYSTEM (ADRS) This fund was established, pursuant to State statutes, to account for an alternative dispute resolution system for the peaceable and expeditious resolution of citizen disputes. FUND PROBATE CONTRIBUTIONS FUND This fund was established, pursuant to State statutes, to account for the collection of a fee under Section The revenues in this fund are to be used for court-related purposes for the support of the statutory probate courts. FUND APPELLATE JUDICIAL SYSTEM FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies collected in civil cases to provide for a portion of the operational costs of the Court of Appeals. FUND JUSTICE COURT TECHNOLOGY FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide for technology in the justice of the peace courts. FUND JUSTICE COURT BUILDING SECURITY FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide for security in the justice court buildings. FUND CHILD ABUSE PREVENTION FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide for child abuse prevention programs. FUND FAMILY PROTECTION FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide for family protection services. FUND GUARDIANSHIP FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide compensation of a guardian ad litem, an attorney ad litem, and/or fund local guardianship programs for indigent incapacitated persons. FUND DRUG AND ALCOHOL COURT FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide for drug and alcohol court program. FUND COUNTY AND DISTRICT COURT TECHNOLOGY FUND This fund was established, pursuant to State statutes, to account for the collection and expenditure of monies to provide for county and district court technology. 35

37 TARRANT COUNTY, TEXAS COMBINING BALANCE SHEET COURT DESIGNATED FUNDS AS OF 12/31/2016 JUVENILE PROBATE APPELLATE COMBINED COURTHOUSE DELINQUENCY CONTRIBUTION JUDICIAL TOTAL SECURITY PREVENTION ADRS FUND SYSTEM ASSETS $2,333, CASH AND INVESTMENTS $ $2, $818, $278, $30, , OTHER RECEIVABLES 2, $2,339, TOTAL ASSETS $ $2, $821, $278, $31, LIABILITIES AND FUND BALANCE LIABILITIES: $21, ACCOUNTS PAYABLE $ $ $ $ $ OTHER LIABILITIES 3, , , TOTAL LIABILITIES 3, , FUND BALANCE : 2,307, FUND BALANCES 2, , , , TOTAL LIABILITIES AND FUND $2,339, BALANCE $ $2, $821, $278, $31,

38 JUSTICE COURT TECHNOLOGY FUND JUSTICE COURT BLDG SECURITY FUND CHILD ABUSE PREVENTION FUND FAMILY PROTECTION FUND GUARDIANSHIP FUND DRUG& ALCOHOL COURT COUNTY AND DISTRICT COURT TECHNOLOGY FUND $134, $ $52, $184, $62, ,22 $691, $79, $134, $ $52, $184, $64, $691, $79, $ $ $ $16, $ $ 4, $4, , , , , , , , , $134, $ $52, $184, $64, $691, $

39 TARRANT COUNTY, TEXAS COMBINING STATEMENT OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE COURT DESIGNATED FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 JUVENILE PROBATE APPELLATE COMBINED COURTHOUSE DELINQUENCY CONTRIBUTION JUDICIAL TOTAL SECURITY PREVENTION ADRS FUND SYSTEM REVENUES: $380, FEES OF OFFICE $142, $ $93, $ $37,75 41, INTERGOVERNMENTAL 41, , INVESTMENT INCOME , MISCELLANEOUS 425, TOTAL REVENUES 142, , , , EXPENDITURES: CURRENT: 64, GENERAL GOVERNMENT 64, , PUBLIC SAFETY 128, JUDICIAL 24, , ,40 CAPITAUCONSTRUCTION 220, TOTAL EXPENDITURES 64, , , EXCESS (DEFICIT) OF REVENUES 204, OVER EXPENDITURES 142, , , , OTHER FINANCING SOURCES (USES): (144,017.34) OPERATING TRANSFERS OUT (142,534.52) EXCESS (DEFICIT) OF REVENUES AND OPERATING TRANSFERS 60, OVER EXPENDITURES , , , FUND BALANCES: 2,246, BEGINNING OF PERIOD 2, , , , $2,307, END OF PERIOD $ $2, $821, $275, $28,

40 COUNTY AND JUSTICE COURT JUSTICE COURT CHILD ABUSE FAMILY DRUG& DISTRICT COURT TECHNOLOGY BUILDING PREVENTION PROTECTION GUARDIANSHIP ALCOHOL TECHNOLOGY FUND SECURITY FUND FUND FUND COURT FUND $5, $1, $1, $25, $21,44 $39, $11, , , , , , , , , , , , ,40 32, , ,40 6, , , (6,987.63) 21, (4,496.39) (9, ) (1,482.82) 6, , (6,987.63) 21, (4,496.39) (9,165.30) 127, , , , , , $134, $ $52, $168, $64, $687, $74,

41 40

42 TARRANT COUNTY, TEXAS ENTERPRISE FUNDS FUND DESCRIPTIONS FUND RESOURCE CONNECTION This fund was established to account for activities of the Resource Connection. FUND OIL & GAS ROYALTY FUND This fund was established to account for proceeds from the lease of County mineral rights on the Resource Connection campus. 41

43 TARRANT COUNTY, TEXAS STATEMENT OF NET POSITION ENTERPRISE FUNDS AS OF 12/31/2016 COMBINED RESOURCE OIL&GAS TOTAL CONNECTION ROYALTY ASSETS $2,322, CASH AND INVESTMENTS $1,105, $1,217, , OTHER RECEIVABLES (NET) 32, , PREPAID EXPENSES & INVENTORY 5, ,461, FIXED ASSETS (NET) 3,599, , ,820, TOTAL ASSETS 4,742, ,078, DEFERRED OUTFLOWS OF RESOURCES 104, PENSION CONTRIBUTIONS AFTER MEASUREMENT DATE 104, , DIFFERENCE IN PROJECTED AND ACTUAL EARNINGS 255, , CHANGES IN ASSUMPTIONS 53, , TOTAL DEFERRED OUTFLOWS OF RESOURCES 413, LIABILITIES 57, ACCOUNTS PAYABLE 55, , , OTHER LIABILITIES 31, , ADVANCE FROM CAPITAL PROJECTS FUND 348, , UNEARNED REVENUE 83, ,081, NET PENSION LIABILITY 1,081, , COMPENSATED ABSENCES 179, ,783, TOTAL LIABILITIES 1,781, , DEFERRED INFLOWS OF RESOURCES DIFFERENCE IN EXPECTED AND ACTUAL EXPERIENCE 40, , TOTAL DEFERRED INFLOWS OF RESOURCES 40, NET POSITION 5,410, NET POSITION 3,333, ,077, $ TOTAL NET POSITION $3,333, $2,077,

44 TARRANT COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION ENTERPRISE FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 COMBINED TOTAL OPERATING REVENUES: RESOURCE CONNECTION OIL&GAS ROYALTY $791, , , BUILDING RENTALS OTHER REVENUES TOTAL OPERATING REVENUES $791, $ 1, , , , , , , , , , OPERATING EXPENSES: PERSONNEL BUILDING AND EQUIPMENT DEPRECIATION AND AMORTIZATION INSURANCE PREMIUMS OTHER EXPENSES TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) 309, , , , , , , , (30,763.80) , , ,370, $5,410, NON-OPERATING REVENUE (EXPENSE): INTEREST INCOME NET INCOME (LOSS) BEFORE TRANSFERS OPERATING TRANSFERS: OPERATING TRANSFERS IN OPERATING TRANSFERS OUT NET INCOME (LOSS) NET POSITION: BEGINNING OF PERIOD END OF PERIOD 1, , , (28,931.73) 68, (28,931.73) 3,264, , 105, $3,333, $2,077,

45 44

46 TARRANTCOUNTY,TEXAS INTERNAL SERVICE FUNDS FUND DESCRIPTIONS FUND SELF INSURANCE FUND This fund was established to account for expenditures of bond proceeds received in fiscal year 1998 for the county self insured general liability claims. FUND WORKERS COMPENSATION This fund was established to account for workers compensation claims. Prior to the establishment of fund 615, this fund was used for general liability and automobile/property damage claims. FUND COUNTY CLERK PROFESSIONAL LIABILITY FUND This fund was established to account for the County Clerk's errors and omissions self insurance. FUND DISTRICT CLERK PROFESSIONAL LIABILITY FUND This fund was established to account for the District Clerk's errors and omissions self insurance. FUND EMPLOYEE BENEFITS FUND This fund was established to account for Tarrant County employee benefits. 45

47 TARRANT COUNTY, TEXAS STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS AS OF COUNTY CLERK COMBINED WORKERS PROFESSIONAL TOTAL SELF INSURANCE COMPENSATION LIABILITY ASSETS $14,176, CASH AND INVESTMENTS $834, $2,228, $677, , OTHER RECEIVABLES 2, ,00 PREPAID EXPENSES AND INVENTORY 14,989, TOTAL ASSETS 837, ,228, , LIABILITIES $404, ACCOUNTS PAYABLE $3, $15, $ 12,817, OTHER LIABILITIES 568, ,031, , UNEARNED REVENUE 13,279, TOTAL LIABILITIES 572, ,047, NET POSITION 1,710, NET POSITION 264, (5,818,583.97} 677, $1,710, TOTAL NET POSITION $264, ($5,818,583.97) $677,

48 DISTRICT CLERK PROFESSIONAL LIABILITY EMPLOYEE BENEFITS $647, , $9,788, , ,00 10,597, $ $385, ,216, , ,659, , $647, ,938, $5,938,

49 TARRANT COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION INTERNAL SERVICE FUNDS FOR THE THREE (3) MONTHS ENDED 12/31/2016 COUNTY CLERK COMBINED WORKERS PROFESSIONAL TOTAL SELF INSURANCE COMPENSATION LIABILITY OPERATING REVENUES: $4,829, USER FEES $ $ $ 14,435, COUNTY CONTRIBUTIONS 715, , OTHER REVENUES 45, ,442, TOTAL OPERATING REVENUES 760, OPERATING EXPENSES: 12, PERSONNEL 3, BUILDING AND EQUIPMENT 3,50 18,069, SELF INSURANCE CLAIMS 156, , , ,719, INSURANCE PREMIUMS 823, ADMINISTRATION 239, OTHER EXPENSES 7, , ,869, TOTAL OPERATING EXPENSES 168, , (1,427,485.06) OPERATING INCOME (LOSS) (168,254.22) 65, (4,673.93) NON-OPERATING REVENUE (EXPENSE): 21, INTEREST INCOME , (1,406, ) NET INCOME (LOSS) BEFORE TRANSFERS (166,872.74) 68, (3,657.31) OPERATING TRANSFERS: OPERATING TRANSFERS IN OPERATING TRANSFERS OUT (1,406,270.73) NET INCOME (LOSS) (166,872.74) 68, (3,657.31) NET POSITION: 3, 116, BEGINNING OF PERIOD (5,887,523.66) 681, $1,710, END OF PERIOD $264, ($5,818,583.97) $677,

50 DISTRICT CLERK PROFESSIONAL LIABILITY EMPLOYEE BENEFITS $2 2 $4,829, ,720, ,681, , ,233, ,719, , , ,002, (1,320,541.96) , (1,305,668.31) (1,305,668.31) 646, $647, ,244, $5,938,

51 50

52 TARRANT COUNTY BUDGETARY INFORMATION

53 51

54 TARRANT COUNTY, TEXAS SUMMARY BUDGET VERSUS ACTUAL (BUDGET BASIS) REVENUE AND EXPENDITURES FOR THE THREE (3) MONTHS ENDED 12/31/2016 TAX SUPPORTED FUNDS CURRENT MONTH YTD LAST YEAR ACTUAL ACTUAL BUDGET PERCENT PERCENT GENERAL FUND REVENUES: Taxes $146,570,382 $176,729,216 $344,324, % 46.63% Licenses 60,590 $185,163 1,230, % 30.66% Fees of Office 2,675,362 $7,678,391 56,145, % 14.11% Intergovernmental 1, 127,306 $3,902,239 20,503, % 19.96% Investment Income 46,990 $119,623 1,379, % 5.18% Other Revenues 644,553 2,707,715 11,387, % 24.01% Transfers 50, 197 $156, , % 25.85% Contingent 5,000,000 Cash Carryforward 80,685,538 75,394,155 $151,175,380 $272, 164,422 $516,004, % 49.44% EXPENDITURES: Personnel $25,930,294 $76,009,717 $322, 138, % 23.69% Other 7,839,737 44,007,962 94,385, % 42.35% Transfers 3,590,417 10,760,451 43,726, % 24.79% Grant Match and Subsidy 453, ,034 4,214, % 0.84% Undesignated 5,263,029 Contingent 5,000,000 Reserves 41,277,898 $37,813,779 $131,251, 164 $516,004, % 24.56% ROAD & BRIDGE FUND REVENUES: Taxes $13 $120 $0 OVER 100% OVER100% Fees of Office 1,454,240 2,728,590 18,125, % 20.71% Intergovernmental 0 30,450 30,000 OVER 100% OVER 100% Investment Income 6,181 17,543 39, % 29.63% Other Revenues ,127 82, % OVER 100% Transfers 559,287 1,677,860 6,711, % 25.00% Cash Carryforward 9,756,178 8,463,068 $2,020,404 $14,261,868 $33,450, % 53.42% EXPENDITURES: Personnel $1,567,037 $4,663,664 $19,87 4, % 22.74% Other 722,449 3,247,430 13,263, % 23.79% Grant Match and Subsidy ,651 % 3.50% Undesignated 208,798 $2,289,485 $7,911,094 $33,450, % 22.45% DEBT SERVICE FUND REVENUES: Taxes $15,622,399 $18,843,504 $37,536, % 45.65% Investment Income 4,446 6,720 46, % 11.05% Other Revenues OVER 100% % Cash Carryforward 1,369,749 1,134,135 $15,627,095 $20,220,223 $38,717, % 47.27% EXPENDITURES: Principal $0 $0 $25,940,000 % % Interest ,770,976 % % Other Expenditures 0 2,000 7, % 17.86% Reserves 1,000,000 $0 $2,000 $38,717, % % 52

55 TARRANT COUNTY, TEXAS GENERAL FUND FEES OF OFFICE ANALYSIS FOR THE THREE (3) MONTHS ENDED 12/31/2016 (BUDGET BASIS) PERCENT LAST YEAR FEE OFFICE ACTUAL REVENUE ANNUAL BUDGET COLLECTED PERCENT Tax Assessor/Collector $1,196,368 $31,714, % 5.05% County Clerk 2,726,849 9,916, % 26.87% Sheriff 150, , % 19.35% Constable 1 206, , % 25.75% Constable 2 171, , % 23.58% Constable 3 231, , % 21.87% Constable 4 143, , % 26.20% Constable 5 83, , % 24.38% Constable 6 127, , % 28.74% Constable 7 166, , % 23.52% Constable 8 173, , % 24.56% District Clerk 1, 116,768 4,225, % 25.02% Domestic Relations 147,382 1,468, % 14.91% District Attorney 27, , % 22.95% Justice of Peace 1 42, , % 25.38% Justice of Peace 2 47, , % 24.49% Justice of Peace 3 37, , % 26.26% Justice of Peace 4 44, , % 25.40% Justice of Peace 5 25,879 90, % 26.93% Justice of Peace 6 53, , % 28.46% Justice of Peace 7 43, , % 22.11% Justice of Peace 8 29, , % 26.58% County Courts 4,770 18, % 26.80% Elections 319 1, % 25.24% Medical Examiner 584,467 1,852, % 33.41% Other 94, , % 24.18% TOTAL $7,678,391 $56, 145, % 14.11% RATABLE COLLECTION PERCENTAGE 25.00% 53

56 TARRANT COUNTY, TEXAS BUDGET REPORT FOR THE THREE (3) MONTHS ENDED 12/31/2016 GENERAL FUND TOTAL CURRENT ENCUMBRANCES EXPENDITURES % MONTH AND ENCUMBRANCES TOTAL UNEXPENDED BUDGET EXPENDITURES COMMITMENTS & COMMITMENTS BUDGET BUDGET USED County Judge 86, , , 105, , % County Administrator 209, , , ,579, ,932, % Non-Departmental 4,502, ,908, ,443, ,931, ,488, % Auditor 556, , ,668, ,998, ,329, % Budget/Risk Management 56, , , , % Tax Assessor I Collector 1, 169, , ,973, ,312, ,339, % Elections Administration 309, , ,485, ,896, ,411, % Information Technology 4,090, ,658, ,730, ,281, ,551, % Human Resources 244, , , ,147, ,435, % Purchasing 182, , ,345, ,778, % Facilities 388, , ,441, ,623, ,181, % Sheriff 3,540, , ,042, ,738, ,696, % Sheriff - Confinement 7,041, ,774, ,824, ,487' ,662, % Constable Precinct 1 104, , ,279, , % Constable Precinct 2 100, , , ,215, , % Constable Precinct 3 114, , , ,388,08 1,024, % Constable Precinct 4 82, , , , , % Constable Precinct 5 72, , , , , % Constable Precinct 6 79, , , ,47 703, % Constable Precinct 7 107, , ,294, , % Constable Precinct 8 82, , , ,167, , % Medical Examiner 866, , ,471, ,310, ,839, % Fire Marshal 32, , , , % Community Supervision 13, , , , % Juvenile Services 1,403, ,414, ,583, ,971,40 12,387, % Pretrial Services 114, , ,372, ,036, % Buildings 1,615, ,603, ,492, ,587,32 14,094, % 17TH District Court 24, , , , % 48TH District Court 23, , , , % 67TH District Court 23, , , , % 96TH District Court 22, , , , % 141 ST District Court 23, , , , % 153RD District Court 23, , , , % 236TH District Court 22, , , , % 342ND District Court 23, , , , % 348TH District Court 22, , , , % 352ND District Court 23, , , , % Criminal District Court 1 118, , ,319, , % Criminal District Court 2 99, , , 353, ,005, % Criminal District Court 3 106, , ,311, , % Criminal District Court 4 87, , ,298, ,049, % 213TH District Court 154, , ,538, ,097, % 297TH District Court 146, , ,317, , % 371 ST District Court 142, , ,509, ,043, % 372ND District Court 135, , ,659, ,269, % 396TH District Court 134, , ,726, ,294, % 432ND District Court 354, , ,586, , % Magistrate Court 77, , , , % 231ST District Court 69, , , , % 233RD District Court 66, , , , % 322ND District Court 51, , , , % 323RD District Court 282, , , 138, ,442, % 324TH District Court 79, , , , % 325TH District Court 55, , , , % 360TH District Court 91, , , , % Special Judges 17, , , , % Criminal Court Administration 112, , , ,507, , 171, % Grand Jury 15, , , , % Criminal Attorney Appointment 54, , ,63 488, % Criminal Mental Health Court 17, , , , % County Court at Law #1 46, , , , % County Court at Law #2 48, , , , % County Court at Law #3 46, , ,36 430, % County Criminal Court 1 64, , , , % 54