Fiduciary funds are used to report assets held in a trustee or agent capacity for others and cannot be used to support the government s own programs.

Transcription

1 Fiduciary funds are used to report assets held in a trustee or agent capacity for others and cannot be used to support the government s own programs.

2 COUNTY OF EL PASO, TEXAS Purposes of Agency Funds September 30, 2017 AGENCY County Payroll This fund is a clearing account for the bi-weekly employee payroll. IRS Section 125 Health This fund is used to account for employees contributions to a cafeteria plan under provisions of the Internal Revenue Code Section 125. County Employees' Retirement This is a clearing account for the County s and employees retirement contributions forwarded to the Texas County and District Retirement System (TCDRS). Social Security Child Support This is a clearing account for F.I.T. and F.I.C.A. withholdings. This is a clearing account for County employees deductions for court ordered child support payments. El Paso County Community Supervision and Corrections Program This fund is used to account for the activities of the State Adult Probation Department funded through the State Probation Commission. County Attorney Bad Check Trust This fund is used to account for the collection of insufficient funds checks and the reimbursement of funds to the victims. Sheriff s Task Force Seizures This fund is used to account for the drug related seizures by the Financial Disruption Unit, the Metro Narcotics Task Force and the Criminal Enterprise Unit pending disposition by the courts. District Attorney Seizures This fund is used to account for the District Attorney s seizures of assets pending disposition by the courts. 227

3 COUNTY OF EL PASO, TEXAS Purposes of Agency Funds September 30, 2017 AGENCY Other Elected Officials Funds This group of funds accounts for monies collected by various County elected officials pending the allocation to other governmental entities, individuals or the County treasury. 228

4 Combining Statement of Fiduciary and Agency Funds September 30, 2017 Exhibit F-1 El Paso County IRS County Community Payroll Section 125 Employees' Social Child Supervision & Fund Health Retirement Security Support Corrections ASSETS Cash and cash equivalents $ 11 0,125 $3,030,264 $12 $3,97 1,94 1 Accounts receivable 1,000 Restricted-funds custodial capacity cash equivalents Total assets $ 11 0,125 $3,030,264 $ 12 $3,972,941 LIABILITIES Accounts payable $267,738 Payroll liabilities ($2,01 9) $3,030, ,515 Due to others $ 11 0, ,833 Due to other fu nds 2,019 agencies $ 12 3,255,855 Total liabilities $ 11 0,125 $3,030,264 $ 12 $3,972,94 1 (Continued) 229

5 Combining Statement of Fiduciary and Agency Funds September 30, 2017 Exhibit F-1 County Sherifrs Attorney Task District Other Bad Check Force Attorney Elected Trust Seizures Seizures Officials Totals ASSETS Cash and cash equivalents $ 197,033 $288,275 $1,385,749 $28,722,333 $37,706,608 Accounts receivable 111, ,265 Restricted-funds custodial capacity cash equivalents 7,9 18, 109 7,9 18,109 Total assets $ 197,033 $288,275 $ 1,385,749 $36,751,707 $45,736,982 LIABILITIES Accounts payable $802 $ 12,00 1 $448,029 $728,570 Payroll liabilities 3, 184,379 Due to others 3 1, ,274 $ 1,385,749 28,085, , 183,343 Due to other funds 404 2,423 agencies 163,884 8,2 18, ,638,267 Total liabi lities $ 197,033 $288,275 $ 1,385,749 $36,75 1,707 $45,736,982 (Concluded) 230

6 Combining Statement of Fiduciary and Other Elected Officials September 30, 2017 Exhibit F-2 County District Sheriffs Clerk Clerk Department Tax Assessor Collector Totals ASSETS Cash and cash equivalents Accounts receivable Restricted-funds custodial capacity cash equivalents Total $7,584,792 $10,411,640 $789,651 1,873,308 6,044,801 $9,458,100 $16,456,441 $789,651 $9,936,250 $28,722, , ,265 7,918, 109 $10,047,515 $36,751,707 LIABILITIES Accounts payable Due to others agencies Total liabilities $76 $9,458,100 $16,456, ,575 $9,458, 100 $16,456,441 $789,651 $447,953 $448,029 1,381,046 28,085,162 8,218,516 8,2 18,516 $10,047,515 $36,75 1,

7 Combining Statement of Changes in and - All Agency Funds For the Year Ended September 30, 2017 Exhibit F-3 Sept. 30, 2016 Additions Deletions Sept. 30, Counn: Pal'.roll Cash and cash equivalents $121,370,708 $12 1,370,708 Total assets $ 12 1,3 70,708 $121,3 70,708 Payroll liabilities ($255) $ 12 1,876,770 $ 12 1,878,534 ($2,0 l 9) Due to other funds $255 32,019 30,255 2,0 19 agencies Total liabilities $12 1,908,789 $ IRS Section 125 Health Cash and cash equivalents $108,007 $2, 11 8 $ 11 0, 125 Total assets $ $ $1 10,125 Due to others $ 108,007 ($2, I 18~ $ 11 0,125 Total liabilities $ 108,007 {$ } $ 11 0,125 Counn: Em(!IOl'.ees' Retirement Cash and cash equivalents $2,8 17,979 $39, 102, 11 0 $38,889,825 $3,030,264 Total assets $ $39, 102,1 10 $38, $ Payroll liabilities $2,8 17,71 0 $39,097,958 $3 8,885,66 1 $3,030,007 Due to others 269 (4,164) (4,152) 257 Total liabilities $2,817,979 $39,093,794 $38, $3,030,264 (Continued) 232

8 Combining Statement of Changes in and - All Agency Funds For the Year Ended September 30, 2017 Exhibit F-3 Sept. 30, 2016 Additions Deletions Sept. 30, 2017 Social Security Cash and cash equivalents Total assets $20 $20 $44,241,468 $44,241,468 $44,241,476 $44,241,476 $12 $12 Accounts payable Payroll liabilities agencies Total liabilities $20 $20 $44,232,104 8,984 $44,241,088 $44,232, I 04 8,992 $44,241,096 $12 $12 Child Support Cash and cash equivalents Total assets Payroll liabilities Total liabilities El Paso County Community Supervision & Corrections Cash and cash equivalents Accounts receivable Total assets $3,482,456 $3,482,456 $16,412,209 1,000 $16,413,209 $ 15,922,724 $15,922,724 $3,971,94 1 1,000 $3,972,941 Accounts payable Payroll liabilities Due to other units agencies Total liabilities $259, , ,126 2,687,289 $3 482,456 $2,888,581 $155, ,138 54,251,642 $58 077,876 $2,880, , ,431 53,683,076 $57, $267, , ,833 3,255,855 $3, (Continued) 233

9 Combining Statement of Changes in and - All Agency Funds For the Year Ended September 30, 2017 Exhibit F-3 Sept. 30, 2016 Additions Deletions Sept. 30, 2017 Coun!l'. Attornel: Bad Check - Trust Cash and cash equivalents $204, 138 $186,722 $193,827 $197,033 Total assets $ $186,722 $ $ Accounts payable $4,681 $169,251 $1 73, 130 $802 Due to others 30, , ,724 31,943 Due to other funds agencies 168,894 4,576 9, ,884 Total liabilities $ $ $353,440 $ Sherifrs Task Force Seizures Cash and cash equivalents $3 48,93 7 $1,79 1 $62,453 $288,275 Accounts receivable Total assets $348,937 $1,791 $ $288,275 Accounts payable $1,371 $73,133 $62,503 $12,001 Due to others 347,566 1,413 72, ,274 Total liabilities $ $74,546 $ $288,275 District Attornel: Seizures Cash and cash equivalents $1,255,669 $1,026, 127 $896,047 $1,385,749 Total assets $1, $ $896,047 $1,385,749 Due to others $1,255,669 $1,023,710 $893,630 $1,385,749 Total liabilities $ $ $ $1 385,749 (Continued) 234

10 Combining Statement of Changes in and - All Agency Funds For the Year Ended September 30, 2017 Exhibit F-3 Sept. 30, 2016 Additions Deletions Sept. 30, 2017 County Clerk Cash and cash equivalents $7,321,933 $5,213,209 $4,950,350 $7,584,792 Restricted-funds custodial capacity cash equivalents 1,365, , ,805 1,873,308 Total assets $ $5,884,573 $5,114,155 $9 458,100 Accounts payable Due to others $8,687,682 $2,351,059 $1,580,641 $9,458,100 Total liabilities $ $2 351,059 $1, $ District Clerk Cash and cash equivalents $4,403,432 $15,452,856 $9,444,648 $10,411,640 Restricted-funds custodial capacity cash equivalents 5,364, , ,025 6,044,801 Total assets $9,767,606 $16,374,508 $ $16 456,441 Due to others $9,767,606 $10,058,127 $3,369,292 $16,456,441 Total liabilities $ $10 058,127 $ $16, Sheriffs De~artment Cash and cash equivalents $765,384 $8,791,872 $8,767,605 $789,651 Total assets $ $8 791,872 $ $789,651 Accounts payable $191 $634 $749 $76 Due to others 765,193 8,791,238 8,766, ,5 75 Total liabilities $ $8,791,872 $8,767,605 $789,651 (Continued) 235

11 Combining Statement of Changes in and - All Agency Funds For the Year Ended September 30,2017 Exhibit F-3 Sept. 30, 2016 Additions Deletions Sept. 30, 2017 Tax Assessor Collector Cash and cash equivalents $9,989,695 $450,049,894 $450, I 03,339 $9,936,250 Accounts receivable 78, ,413, ,380, ,265 Total assets $10,068,249 $800,462,973 $800,483,707 $10,047,515 Accounts payable $487,233 $197,741,446 $197,780,726 $447,953 Due to others 1,632, , ,370 1,381,046 agencies 7,948, ,536,837 I 52,266,905 8,218,516 Total liabilities $10,068,249 $350,526,267 $350,547,001 $10,047,515 Total - All Funds Cash and cash equivalents $30,698,526 $701,851,084 $694,843,002 $37,706,608 Accounts receivable 78, ,414, ,380, ,265 Restricted-funds custodial capacity cash equivalents 6,729,923 1,593, ,830 7,918,109 Total assets $37,507,003 $1,053,858, I 79 $1,045,628,200 $45,736,982 Accounts payable $753,022 $200,873,045 $200,897,497 $728,570 Payroll liabilities 3,012, ,362, ,190,794 3,184,379 Due to others 22,935,709 23,424,013 16, 176,379 30,183,343 Due to other funds ,019 30,255 2,423 agencies 10,804, ,802, ,968,559 11,638,267 Total liabilities $37,507,003 $636,493,463 $628,263,484 $45,736,982 (Concluded) 236