BUDGET CERTIFICATE

Budget of Dawson County, Texas for the Budget Year of October 1,2010 to September 30,20 1 1 Lamesa, Texas August 24,20 1 0

THE STATE OF TEXAS COUNTY OF DAWSON

We, Sam Saleh, County Judge and Rick Dollahan, County Auditor of the County of Dawson, Texas, do hereby certify that the attached budget is a true and correct copy of the budget of Dawson County, Texas as passed and approved by the Commissioners Court of said county on the 24" day of August, 201 0 as the same appears on file in the office of the County Clerk of said county. -

August 24, 2010

To: County Commiesionere Citizens of Dawson County

Submitted herewith is the budget for Daweon County for the fiscal year 2011 beginning October 1, 2010 and ending September 30, 2011 as adopted by Commiesionere Court on Auguet 24, 2010. This budget anticipates tax revenues of $5,796,275 in FY 2011, an increase of $9,875 over the current year budget. The General, and the Farm to Market Funds account for almost all of the 'Maintenance and Operations" budget for the county. 74.78% of the revenue for theee funds will be realized through an ad valorem tax. The total tax rate for these funds ie $0.56657 cents per 100 dollars of assessed valuation as adopted by Commissioners Court on August 24, 2010. The remainder of the receipts will come from other local sources and state payments.

The total tax rate is comprised of $0.482372 cents for General purposes and $0.084198 cents for Farm to Market Road Funds. Dawson County has no long term outstanding debt. All properties are assessed on 100 percent of actual value in 2010. The assessed valuation increased 6.83 percent from the previous year primarily as a result of higher mineral valuations (oil prices) in 2010.

There is detailed information on the proposed budget, including comparisons with previous years, in the following schedules. This budget document also includes the salary schedule and cellular telephone allowance policy. The Commissioners' Court reviewed and approved these for the 2011 budget year. We will be pleased to answer any questions you may have.

- Sam Saleh, County ~udge[

PROPERTY VALUES AND AD VALOREM TAX REVENW ESTIMATION FOR BUDGET YEAR 2011

Total Certified Valuations, (General Fund) Total Certified Valuations, (Flood ~ontrol/~ateral Road)

General Rlnd

Adopted 2010 Tax Rates for 2011 Budget Year . . . . . . . $0.482372 Ad Valorem Taxes to be Levied for Each Tax . . . . . . . . $5,088,944.00

Farm to Market h Laterdl Road $0.084198 $888,274.00

Total Ad Valorem Taxes to be Levied (sum of the taxes to be levied)---. $5,977,218.88 Less: Allowance for discounts/ Estimated Uncollectible Taxes, 2010 Budget Year Levy . . . ($180,943 -20) 97% Budget Assumption of Cash Collections of Ad Valorem Taxes, 2009 Budget Year . . . . . . . . . $5,796,275.68

General Fund Tax Rate FC/LR Tax Rate .084198 14.86101% Total Tax Rate .566570 100.00%

Tax R a t e 1% of Total Tax Rate I .482372 85.13899%

ORDER brrITTlNO THeE 2010 PROPERT! TAX RATES FOR DAW8ON COUNTY, TEXAS

Whereas, tho Dawron Oounty Oommlrslonen O o ~ r t Ir not Inoraarlng or doonarlnq tho tax levy for 2010, they a n adoptlng the Oertlfled effaotlvs Tax Rato, In order to provldr funds wlth which to meet the FY 2011 bud et roqulrementr of tho County, and to pa the exp@nror

residents: therefore, P I! neciessarlly Incurred In oonneotlon w th the rervloea provlded by the County to aWsOn Oounty

BE IT ORDERED BY THE COMM18816NHRS COURT:

1. That there 18 hereby levled and then ohall be asrrested and oolleoted for Tax Year 2010 and Flscal Year 20f1 an ad valonm tax of $0,68867 per $100 arreeesd valuation on all trxabls property wlthln the county,

This tax rate Is hereby adopted In the following oomponents:

General Fund Malntonanoo and Oporatlon Tax Rato $0.482372

FCI Lateral Road Malntonance and OperatIon Tax Rato SO,OS4198

2010 Total Ad Valorem Tax Rato p35/ 2. That the Dawson County Appraisal Dlstrlct Is hereby authorlzed to assess and collect the

taxes of Dawson County, Texas, employlng the above Tax Rate.

ADOPTED and APPROVED on the 24m day of August 2010.

Court Members Voting Nay:

Judge Sam Saleh

N O T pR~aw-- Commissioner Ri$ky Minjarez Commissioner Ricky Minjarez

Commissioner Louis Addison

Commissioner Nicky Goode -.

Commissioner Foy O'Brien

Notice u f fRR

---.-

Effective Tax Rate (for use by COII ntics) 2 0 1 0 I'rol)c.'r(;Y ' l ' r ~ x It11 (cs ill I)A WSON C:O( JN'I'I'

'I'l~is rlolicc co~iccrris &)I Q plalxl'ly lax rHlos for uW_u C'C)UNTY. I I plwscl~(s laf0r11111lio11 nbo~rc Illroa lax rntou. Lnur Y C I I ~ ' S I I I X rate la 1110 ~ G I U R I rate 1110 lnxJ118 u111( U S Q ~ to d c ~ c r ~ l ~ i l ~ c prolxrly tnxeb: IIISI yonr Tllis yoar's cJi~c.t/lr I I I X rnlo would I ~ n p s o 1110 sfinlo lolel taxaas last yalr if you conlpare prolxlrlloo caxod In both ywrs 7'111~ yoar's rollback lax rate Ir 1118 Irlgltarc lrrx rate the lnxil~g U I I J I cnll set hfom ~rxptlyors can start lnx rollbrlck procedures. In oacll car6 llioro rales a# found by dividing lllc ~otnl RIIIOUIII or [axes by (110 h x basc ( I I I C IOIRI V I I ~ ~ O of mxablc property) w l t l ~ aQlust~ncnts ss rcquircd I?v srntc law 'Tl~c rtllcs nrc given pcr $100 of prol~rly vrrlua.

Farm to Mark011 Spoclrl Road/ GOII~I . I I~ lrul~d ~tloud Control lrulid Brldgc Fultd

L~nt ycnr's trrx rrtc:

lsst year's o ~ ~ r n l i ~ ~ g (~IXCS 5,090,220 40 888,604,OI 0

1,asl yar 's dcbl taxes 0.00 0.00 v I.asl yecir's tolnl (nxcs 5,090,226.40 888,604.01 - I,c~sl ymr's tax base 982,849,44 1 982,849,44 1 0 I,HSI yar's total lax rt~tc 0.$17905 MI00 0.090411 /$I00 0 . ~ 0 0 /$I00

I ~ s l year's adjusted taxes (afler subtracting taxcs on lost ~,l~porty) 5v088b950.26 888,277.71

+ ?his year's adjusled tax base (ancr subtracling value of llew property) 1,054,983,350 1,054,983,350 = Illis ycar's elTective lux rote for a c h 0.482372 /$I00 0.084 198 /$I00 IS100 Tolal efleclive lax rnlc 0.56657 1.3 100

(Maximt~m rate trt~lcs~r unit ptrblisitcs t~oticcs attd itolds /1c!uctr6tgs.)

In the firs1 year a corrnw collccls tits additional sales tux to rtdtrrcepr01)erty taxes, il ntust it~serl tire following litles unless itsfirst adjustment was ntadc lust year:

- Sales tax adjustment rate (J /$I00

= Effective tax ratc 0.56657 /$I00

This ycar's rollbacl< tax ratc:

Last year's adjusted operating taxes (affer subtracting taxes oil lost property and adjusting for any transferred function, tax increment financing, state cri~ninal justice mandate, andlor enhanced indigent health care expenditures) 5,682,803 1,482,131

+ This year's adjusted tax base 1,054,983,350 1,054,983,350 = This year's effective rate 0.538662 /3100 0.140488 /$lo0 /$lo0

r 1.08 = this year's maximum operating 0.581754 /$loo 0.151727 /$lo0 /$lo0 + This year's debt rate 0 /$I00 0 /$lo0 /$lo0

= This year's rollback rate for each fund 0.581754 /$lo0 0.151727 /$loo /$lo0

This year's total rollback rate ,733481 /$lo0

A county that collects the additional sales w to reduce property taxes, including one that collects the ~ a r for thefirst time this year, must insert the following lines:

- Sales tax adjustment rate = RoIlback +ax rate 0.681200 /$loo

For a county with additional rollback rate for pollution conh.01, insert the following lines:

+ Additional rollback rate for 0 /$lo0 = Rollback tax rate 0.681200 /$lo0

Punl Aq pa!JnbaJ ml 'JJaJoleA PV 1 COZ Ad

R U ~ ate: 08/30/10 BUDGET ANALYSYS WORKSHEET Run ~ i m e : 20:40:44 FO T DAWSON COUNTY glprbudw 1.00 .m BUDGET SUMMARY FOR ALL FUNDS .................................................................................................... .................................................................................................... FUND DESCRIPTION REVENUES APPROPRIATION BALANCE ....................................................................................................

010 GENERAL FUND 5,716,117.88 5,716,117.88 .oo 020 DISTRICT COURT FUND 453,438.00 453,438.00 . 00 021 LAW LIBRARY FUND 3,000.00 3,000.00 . 00 022 CHILD WELFARE FUND 505.00 505.00 . 00 023 APPELLATE JUDICIAL FUND 10.00 10.00 . 00 024 FAMILY PROTECTION FEE FUND 10.00 10.00 . 00 025 COURT REPORTER SERVICE FUND 1,305.00 1,305.00 . 00 026 UNCLAIMED PROPERTY FUNDS 5 .oo 5 .oo . 00 027 JUSTICE COURT TECHNOLOGY FUND 3,510.00 3,510.00 . 00 030 SHERIFF FORFEITURE FUND .oo . 00 . 00 031 K-9 FUND 5.00 5.00 . 00 035 COURTHOUSE SECURITY FUND 5,720.00 5,720.00 .oo 041 CO. AlTORNEY FORFEITURE FUND . 00 . 00 . 00 044 DISTRICT CLERK RECORDS MGT FUN 305 .oo 305.00 . 00 045 COUNTY RECORDS MGT & PRES.FUND 3,010.00 3,010.00 . 00 052 V I C T I M ' S ASSISTANCE GRANT 5,843.00 5,843.00 .oo 055 INMATE PHONES FUND . 00 . 00 . 00 056 J A I L COMMISSARY FUND 2,010.00 2,010.00 . 00 061 PRECINCT 1 FUND 355,700.00 355,700.00 . 00 062 PRECINCT 2 FUND 355,700.00 355,700.00 . 00 063 PRECINCT 3 FUND 355,700.00 355,700.00 . 00 064 PRECINCT 4 FUND 355,705.00 355,705.00 . 00 065 ROAD & BRIDGE FUND 198,631.00 198,631.00 . 00 066 FARM TO MARKET & LATERAL ROAD 26,000.00 26,000.00 . 00 078 CO.CLK VS REC.MGT 1,005.00 1,005.00 . 00 079 CO. CLK ARCHIVE FUND 6,600.00 6,600.00 . 00 103 LOAN STAR GRANT 10.00 10.00 . 00 105 COUNTY JUDICIAL SUPPORT FUND 20.00 20.00 . 00 106 GATES LIBRARY GRANT FUND . 00 . 00 . 00 110 WAL-MART SHERIFF ' S GRANT 10.00 10.00 . 00 114 CLEAN UP CEMETERY FUND 10.00 10.00 . 00 115 CLEAN UP LAMESA FUND 10.00 10.00 .oo 121 TX.COMM.DEV.PROG.WELCH WATER P 5.00 5 .oo . 00 122 ELECTION FUND 5.00 5.00 .oo 123 911 FUND . 00 .oo . 00 127 CAPITAL REPAIR FUND . 00 .oo . 00 .................................................................................................... TOTAL ALL FUNDS: 7,849,904.88 7,849,904.88 . 00

PAGE : 8 7

Kun D a t e Run T i m e g l p r b u d w

BUDGET ANALYSYS WORKSHEET - - ( FUND: 010 ) GENERAL FUND FO r DAWSON COUNTY B u d g e t ~ n a l y s i s worksheet o f Revenues B u d g e t Y e a r : 2 0 1 1

PAGE : 1

L i n e ~ e s c r i p t i on I t e m FY 2 0 0 7 ~ c t u a l FY 2 0 0 8 A c t u a l FY 2 0 0 9 ~ c t u a l FY2OlO B u d g e t FY 2 0 1 0 ~ c t u a l 2 0 1 1 E s t i m a t e d

GENERAL FUND REVENUES 1010)

TRANSFER TO GENERAL FUND 0998 TAXES C1000)

CURRENT ADVALOREM TAXES 0010 COUNTY SALES TAX 0 0 1 2 ----- TOTAL TAXES 0999

----- TAX ON FINES-STATE (2000)

CRIMINAL JUSTICE PLANNING 0002 COMPENSATION TO VICTIMS-C 0 0 0 3 CMI-CORRECTIONAL MGT.INST 0 0 0 4 JUDICIAL & CT. PERS.TRAIN 0005 COUNTY JUDGE EDUCATION FU 0006 OCL-OPER & CHAF LICENSE F 0007 DDC/DSC DRIVING SAFETYCOU 0008 JUV. PROB. DIVERSION FUND 0009 DPS ARREST FEES-WFO,WRNT, 0010 PEACE OFFICER FEE-NONSTAT 0011 TRAFFIC-TFC 0012 CRIME STOPPER 0013 PARKS AND WILDLIFE 0 0 1 4 CHILD SAFETY-CS 0 0 1 5 COMPREHENSIVE REHAB-CR 0016 GENERAL REVENUE-GR 0017 BREATH ALCHOL TESTING-BAT 0018 ARREST FEES-CITY 0019 JURY FEE-STATE 0 0 2 0 SCF-ST. COMP. FINE (OVERWT 0 0 2 1 DPS RESTITUTION LAB FEES 0025 LEMI-LAW ENF.MGT.INSTITUT 0 0 2 6 LEOA-LAW ENF.OFFICER ADM. 0 0 2 7 LEOCE-LAW ENF.OFF.CONTU E 0 0 2 8 STATE VS FEE ( 1 . 8 3 / ~ ~ ) 0 0 2 9 LEOSE SHERIFF EDUCATION 0 0 3 0 CONSOLIDATED CT.COST-CCC 0 0 3 1 FUGITIVE APPREHENSION-FA 0 0 3 2 JUV.CRIME/DELINQUENCY PRE 0 0 3 3 INDIGENT LEGAL SER. (CO.~% 0 0 3 4 CRIM. JUDICIAL F I L I N G FEE 0035 WNTA-OMNI CHARGE 0 0 3 6 TIME PMT FEE TO STATE (50 0 0 4 0 TIME PMT FEE -3P CT.(10%) 0 0 4 1 TIME PMT FEE-CO.CT (10%) 0042 TIME PMT FEE-DIST.CT.(IO% 0 0 4 3 TIME PMT FEE-GENERAL (40% 0 0 4 4 CHILD SEATBELT RESTRAINT 0 0 5 0 EMS TRAUMA FUND 0 0 5 1 CT COST 9-1-91 > 8-31-95 0 0 5 2 CT COST 9-1 -95 > 8-31-97 0 0 5 3 STATE TRAFFIC FEE 0 0 5 4 DNA TESTING 0055 CT COST 9-1-97 > 8-30-99 0 0 5 6 CT COST 8-31-99 > 8 - 3 1 - 0 1 0 0 5 7 CT COST 9-1-01 > 1 2 - 3 1 - 0 3 0 0 5 8