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Home My WebLink About2023/09/05 WORKSHOP SESSION 9:30 AMf Lo13 sEp — I P 12s %q BRAZOS COUNTY B RYAN, T EXAS NOTICE OF MEETING AND AGENDA WORKSHOP SESSION BRAZOS COUNTY COMMISSIONERS COURT BRAZOS COUNTY COMMISSIONERS WILL MEET INAWORKSHOP SESSION AS FOLLOWS: MEETING DATE: September5, 2023 MEETING TIME: 9:30AM MEETING PLACE: Brazos County Administration Building, 200 S. Texas Avenue, Suite 106, Bryan, TX 77803 1. Call to Order 2. Presentation and discussion of the FY2023-24 County Budget. 3. Adjourn The Brazos County Administration Building, 200 S. Texas Avenue, Suite 106, Bryan, TX77803 is wheelchair accessible. Handicap parking spaces are available. Any request for sign interpretive services must be made two working days before the meeting. To make arrangements, please call (979) 361-4102. The foregoing minutes of the Commissioners Court Workshop Session held September 5, 2023, have been examined and are approved in open Court this the 3rd day of October 2023, in Bryan, Brazos County, Texas. Duane Peters County Judge Chuck Konderla Commissioner, Precinct 2 Wanda J. Wats n Commissioner, recinct 4 Attest: Karen McQueen County Clerk Steve Aldrich Commissioner, Precinct 1 Nancy BerrY Commissioner, Precinct 3 MINUTES SEPTEMBER 5, 2023 BRAZOS COUNTY COMMISSIONERS COURT WORKSHOP SESSION Call to Order A workshop session of the Commissioners' Court of Brazos County, Texas was held in the Brazos County Commissioners Courtroom in the Administration Building, 200 South Texas Avenue, in Bryan, Brazos County, Texas, beginning at 9:30 a.m. on Tuesday, September 5, 2023 with the following members of the Court present: Duane Peters, County Judge, Presiding; Steve Aldrich, Commissioner of Precinct 1; Chuck Konderla, Commissioner of Precinct 2; Nancy Berry, Commissioner of Precinct 3; Wanda J. Watson, Commissioner of Precinct 4; Karen McQueen, County Clerk, Absent. The attached sheets contain the names of the citizens and officials that were in attendance. 2. Presentation and discussion of the FY 2023-24 County Budget. The County Judge called the workshop session to order and invited County Auditor and Budget Officer Katie Conner to speak. Ms. Conner noted some changes to the proposed budget. She stated the new deficit amount is $12,926,842 because of more expenditures than revenues. She highlighted some of the changes to include additional support for Juvenile Board Supplement for the 472nd District Court, new positions, decreasing grant position and continued projects. She said a total of 18 new positions were created but costs less money overall since some of the positions will not be funded. Commissioner Berry asked about purchasing the new voting machines. Ms. Conner explained that those will come out of the FY 23 budget. Mrs. Payne added that a Budget Amendment is on the agenda for today for consideration. Judge Peters stated this is a fourth of what is needed to comply with the new law. Commissioner Aldrich asked if any projects were not completed this year due to lack of funding. Ms. Conner answered no because the projects were budgeted so that funds would be available. Commissioner Aldrich then asked if the no new revenue rate generated a deficit or a surplus. Ms. Conner stated there is a surplus of $21,000,000. He then asked if the beginning balance for FY 23 was $117,000,000 to which Ms. Conner answered yes. Commission Aldrich then asked how many open positions are within the county. Human Resources Director stated that she last calculated 176 open positions, but you would have to subtract the Health District and Community Supervision Corrections Department. Commissioner Aldrich then asked Ms. Conner to pass out the spreadsheet he and former Commissioner Ford presented last year. He said their calculations indicate that 10% of what was budgeted was not spent. He then asked why would they consider increasing the tax rate if the no new revenue rate produced a $21,000,000 surplus. Mrs. Payne then passed out Ms. Conner's calculations. Ms. Conner stated that her projections indicate that once the construction projects begin there will be a deficit, but that is just a projection. Commissioner Aid rich then stated that the fund balance continues to increase and we are not spending what is budgeted. He does not feel there is any logic in increasing the tax rate. Judge Peters stated the open positions may be a result of lack of adequate pay. He said they may need to look at increasing the salaries and if those positions are filled the surplus will not be there. Commissioner Berry noted that the projections for FY 24 does show a deficit. She said it is good to have a fund balance for expenditures such as the additional voting equipment we are now required to implement. Commissioner Aldrich then stated contingency funds could be used for those type of unexpected projects. He then asked again if there were any projects not completed due to lack of funding. Judge Peters answered that funds were placed into the budget for the projects. Discussions continued on contingency funds. Jennifer Salazar then updated the Court saying there are currently 113 Brazos County employee positions open. Commissioner Aldrich asked why the large change is numbers. Mrs. Salazar explained that her previous calculations were from the July report. Commissioner Aldrich stated he estimates there will be a surplus of $3,500,000 with the no new revenue rate and should not approve anything over the no new revenue rate. There being no further business to discuss the meeting was adjourned. 3. Adjourn Pg/of-3- BRAZOS COUNTY COMMISSIONER'S COURT �k DAY OF 20 03 �Wpm, Name (PLEASE PRINT) IL, Organization (PLEASE PRINT) eo. C (P"rk- C> xi r--e, pC.TI— Pg L of -3 BRAZOS COUNTY COMMISSIONER'S COURT �O`DAY OF , 20 aLl Name (PLEASE PRINT) Organization (PLEASE PRINT) (Z4 , x +W C. ��vIG� Na Pg 9 of 22 Name E PRIN T) m BRAZOS COUNTY COMMISSIONER'S COURT DAY OF , 20 40-ml, (w 0 re, rubL Organization (PLEASE PRINT) ern Brazos County, Texas Summary of Requested Budget For the Year Ended September 30, 2024 With Projects Revenues - General Fund Taxes Charges for Services Interest Other Revenues Reserves Intergovernmental Other Financing Sources Total Revenues - General Fund Expenditures - General Fund General Government Justice System Law Enforcement Juvenile Services Public Health Human Services Public Transportation Other Financing Uses Total Expenditures - General Fund Revenues Less Expenditures (Deficit). Items added since Budget Workshop on August 17, 2023: Revenue Budget: (Increase to Revenues) Commodities -Juvenile Probation Fees - Sheriff - CSISD SRO - Salary Range Restructure 22-23 23-24 Difference 127,148,000 118,797,025 (8,350,475) 11,771,570 11,221,037 (550,533) 2,440,000 5,780,000 3,340,000 1,698,700 961,750 (736,950) 51,760,370 13,000,505 (38,759,865) 8,916,000 836,002 (8,079,998) 210,000 210,000 - $ 203,944,640 $ 150,806,319 $ (53,138,321) 63,866,898 50,777,557 (13,089,341) 27,960,206 29,286,809 1,326,603 31,181,563 34,886,916 3,705,353 9,110-1833 8,247,455 (863,378) 7,790,694 7,815,960 25,266 5,680,474 6,995,082 1,314,608 36,430,437 36,615,545 185,108 21,923,535 21,570,274 (353,261) $ 203,944,640 $ 196,195,598 $ (7,749,042) $ - $ (45,389,279) $ (45,389,279) Expenditure Budget:. (Increase to Expenditures $ 875,304 Transfer to Grant Fund - Juvenile Supplement $ 16,689 1.5% Merit - Salary and Benefits $ 779,920 Department Head Increase - Salary and Benefits $ 37,606 Creation of 472nd District Court (5 Positions with Health Insurance Only) $ 103,427 Juvenile Board Supplement - 472 District Judge $ 4,411 Juvenile Defender - Public Defender Position (Health Insurance Only) $ 17,058 Decrease Transfer to Grant Fund $ (6,416) Correction to position salary- County Judge $ (22,414) Correction to position salary -.County Court at Law 1 $ 8,991 Transfer to position salary -Juvenile $ 2,710 Correction to position salary - County Auditor $ (91,678) Additional funding for Highstreet Contract $ 25,000 Capital Projects:,. $ 19,859010 Transfer to Capital Improvement Fund $ 19,859,010 $ 307,345 $ 3,500 $ 303,845 Page 3 of 4 Includes: $ 11,323,166 4.5% COLA for majority of County Employees $ 2,618,312 Benefit Increase due to COLA $ 708,349 Accrued Salary & Benefits for 1 day $ 318,527 Increase in Employer Contribution for Health Insurance by 3% $ 451,500 Increase for retirement going from 16.75% to 17% after COLA $ 43,913 Increase in Community Support $ 180,427 Position Reclassifications, Deletions, Salary Increases/Decreases $ 359,210 Transfer to Grant Fund (Juvenile Positions) $ 684,302 Departmental Increases (Inflation) $ 2,336,367 NEW - One -Time Only Purchases and Non -Capital Project $ 3,622,259 Projects not completed - "Rolling to New Year" $ 12,578,427 R&B Capital Roads $ 9,400,000 ARPA Revenue Replacement Unspent $ 1,867,960 Non:Capital Projects not completed $ 1,310,467 Total of New Positions Prioritized - #1(In the Proposed Budget) $ 1,060,717 New Positions: County Judge - Assistant General Counsel 1 $ 180,122 County Judge - Project Manager 1 $ 149,534 Commissioner Court - Receptionist 1 $ 74,534 Non -Departmental - Transition Training (F/T) 1 $ 69,267 Non -Departmental - Transition Training (F/T) 1 $ 69,267 Fleet Shop - Assistant Director 1 $ 129,018 Budget Analyst I 1 $ 83,374 Associate Court #1- Program Coordinator 1 $ 94,371 County Court at Law #2 - Court Reporter (9 months) 1 $ 99,953 Juvenile - Custodian (P/T) 1 $ 24,098 Expo - Receptionist 1 $ 70,121 Expo - Event Coordinator (salary not funded) $ 17,058 Total $ 45,389,279 Page 4 of 4 Brazos County, Texas Summary of Requested Budget For the Year Ended September 30, 2024 Without "Rolling" Projects Revenues - General Fund Taxes Charges for Services Interest Other Revenues Reserves Intergovernmental Other Financing Sources Total Revenues - General Fund Expenditures - General Fund General Government Justice System Law Enforcement Juvenile Services Public Health Human Services Public Transportation Other Financing Uses Total Expenditures - General Fund Revenues Less Expenditures (Deficit) Items added since Budget Workshop on August 17, 2023: Revenue Budget:,(Increase to Revenues).: . Commodities -Juvenile Probation Fees - Sheriff - CSISD SRO - Salary Range Restructure 22-23 23-24 Difference 127,148,000 118,797,025 (8,350,975) 11,771,570 11,221,037 (550,533) 2,440,000 5,780,000 3,340,000 1,698,700 961,750 (736,950) 51,760,370 13,000,505 (38,759,865) 8,916,000 836,002 (8,079,998) 210,000 210,000 - $ 203,944,640 $ 150,806,319 $ (53,138,321) 63,866,898 47,819,130 (16,047,768) 27,960,206 29,251,809 1,291,603 31,181,563 34,676,916 3,495,353 9,110,833 8,247,455 (863,378) 7,790,694 7,815,960 25,266 5,680,474 6,995,082 1,314,608 36,430,437 27,215,545 (9,214,892) 21,923,535 1,711,264 (20,212,271) $ 203,944,640 $ 163,133,161 $ (40,211,479) $ - $ (12,926,842) $ (12,926,842) Expend iture7Budget: (Increase to Expenditures $ 850,304 Transfer to Grant Fund -Juvenile Supplement $ 16,689 1.5% Merit - Salary and Benefits $ 779,920 Department Head Increase - Salary and Benefits $ 37,606 Creation of 472nd District Court (5 Positions with Health Insurance Only) $ 103,427 Juvenile Board Supplement - 472 District Judge $ 4,411 Juvenile Defender - Public Defender Position (Health Insurance Only) $ 17,058 Decrease Transfer to Grant Fund $ (6,416) Correction to position salary- County Judge $ (22,414) Correction to position salary - County Court at Law 1 $ 8,991 Transfer to position salary -Juvenile $ 2,710 Correction to position salary - County Auditor $ (91,678) Page 1 of 4 $ 307,345 $ 3,500 $ 303,845 $ 11,323,166 4.5% COLA for majority of County Employees $ 2,618,312 Benefit Increase due to COLA $ 708,349 Accrued Salary & Benefits for 1 day $ 318,527 Increase in Employer Contribution for Health Insurance by3% $ 451,500 Increase for retirement going from 16.75% to 17% after COLA $ 43,913 Transfer to Health and Life Fund $ 1,000,000 OPEB $ 1,000,000 Increase in Community Support $ 180,427 Position Reclassifications, Deletions, Salary Increases/Decreases $ 359,210 Transfer to Grant Fund (Juvenile Positions) $ 684,302 Departmental Increases (Inflation) $ 336,367 NEW - One -Time Only Purchases and Non -Capital Project $ 3,622,259 Total of New Positions Prioritized - #1(in the Proposed Budget) $ 1,060,717 New Positions: County Judge - Assistant General Counsel 1 $ 180,122 County Judge - Project Manager 1 $ 149,534 Commissioner Court - Receptionist 1 $ 74,534 Non -Departmental -Transition Training (F/T) 1 $ 69,267 Non -Departmental -Transition Training (F/T) 1 $ 69,267 Fleet Shop - Assistant Director 1 $ 129,018 Budget Analyst 1 1 $ 83,374 Associate Court #1- Program Coordinator 1 $ 94,371 County Court at Law #2 - Court Reporter (9 months) 1 $ 99,953 Juvenile - Custodian (P/T) 1 $ 24,098 Expo - Receptionist 1 $ 70,121 Expo - Event Coordinator (salary not funded) $ 17,058 Total $ 12,926,842 Page 2 of 4 Public Health 0.1% FY 2023 -2024 PROPOSED BUDGET POSITION SUMMARY BY FUNCTION Brazos County, Texas Function General Government Justice System Law Enforcement Juvenile Services Public Health Human Services Public Transportation Total Brazos County, Texas Ten Year Trend Proposed 2015 2016 2017 2018 2019 2020 2021 2022 2023 FY 24 146 164 162 169 177 183 191 200 204 210 182 176 179 183 185 191 188 185 196, 207 272 275 282 294.75 300.75 306.75 306.75 307.75 311.75 313.75 93 94 101 104 104 105 105 105 105 106 59 68 69 70.25 70.25 73.25 73.25 78.25 77.25 78.25 76 75 79 82 87 87 86 88 88 88 828 852 872 903 924 946 950 964 982 1004 Total Position ,Count 1050 1004 1000 982 964 946 950 950 924 903 900 872 852 850 828 800 750 700 2015 2016 2017 2018 2029 2020 2021 2022 2023 Proposed FY 24 j Adopted FY 2023 - Position Count 982 Grant Fund Invcstigalor- 1-1 union Tra flicking Brant I Investigator- Human Traflicking Grant I Total at Year End - FY 2023 984 'Po" tion Increase - EOY: FY 2023 2:: Proposed FY 2024 General Fund Project Manager - County Judge I Assistant. General Counsel - County Judge l Receptionist - Commissioner's Court I Transition •Training - Commissioner's Court I Transition Training - Commissioner's Court I Assistant Director - Fleet Shop - Light Equipment I Budget Analyst If I Budget Analyst under Budget OTlice will be un-limded in FY 2023 - Funding moved to County Auditor_ Budget Analyst I I 472nd District .fudge I Court Reporter - 472nd District Judge I Salary is not limded - Only I lealth Insurance/Flex Court Coordinator - 472 District Judge I Salary is not limded - Only Health Insurance/Rex Bailiff'- 472nd District Judge I Salary is not limded - Only Iicalth Insurance/Flex Administrative Secretary - 472nd DistrictJudge I Salary is not funded - Only I lealth Insurance/Flex Program Monitor - Associate Judge # I I Court Reporter - County Court at Law # I I Funded from January 2024 - September 2024 Juvenile Public Defender - public Delender I Salary is not funded - Only I lealth Insurance/Flex Custodian - P/'T - Juvenile Receptionist - F.xpo Total Position Increase - General Fund I8 American Rescue Plan Grant Special Project Administrator -1 Total American Rescue Plan Grant -1 District Attorney.Crime Fund Clerk - Temporary - DA Crime Fund Clerk -Temporary - DA Crime Fund Clerk -'temporary - DA Crime Fund Total District Attorney Crime Fund Position Increaise - Proposed FY 2024 20 Proposed FY 2024 -Total Positions 1004 Brazos County, Texas Statement of Revenues, Expenditures and Changes in Fund Balances For the Years Presented Actuals as of Adopted Actuals Actuals Actuals Actuals 8/30/23 Budget2023 2022 20Z1 2020 2019 2018 2017 2016 2015 2024 2013 Revenues Total Revenues 147,167,798 203,734,640 141,984,087 130,761.741 118,635,904 113.230,911 306,055,566 96,336,877 91,476,895 87,013,400 80,524,004 75,161,731 -39% 30% 8% 9% 5% 6% 9% 5% 5% 7% 7% Expenditures Total Expenditures 103,505,408 182,021,105 105,884,262 99,699,486 105,773,448 97,508,429 91,014,531 84,823,765 80,948,140 72,Bfi2,140 68,723,344 fi8,212,728 -76% 42% 6% -6% 8% 7% 7% 5% 10% 6% 1% Excess (Deficiency) of Revenues Over (Under) Expenditures 43,662,390 21,713,535 36,099,825 31,062,255 12,862,456 15,722,482 15,041,035 11,513,112 10,528,755 14,151,260 11,800,660 6,949.003 50% -66% 14% 59% -22% 4% 23% 9% -34% 17% 41% Total Other Financing Sources(Uses) (20,430,774) (21,713,535) (3,227.974) 541,509 (8,347,248) 3,214,371 (13,721,474) (9,867,442) (8,299,919) (14,465,048) (3;303,753) (2,630,257) •Transfer to and from General Fund to other Funds (ex. Grants, Courthouse Security, Capital Improvement) _ Net Change in Fund Balances 23,231,616 - 32,871,851 31,603,764 4,515,208 18,936,853 1,319,561 1,645,670 2,228,836 (31%788) 8,496,907 -5,318,746 % Increase In Fund Balance 32% 44% 7% 39% 3% 4% 5% -1% 24% 18% Fund Balance, October l- 136,154,224 136,1S4,224 103,282,373 71,678,609 67,163,401 48,226,548 46,906,987 45,261,317 43,032,481 43,346,269 34,849,362 29,530,616 Fund Balance, September 30 • 159,385,840 136,154,224 136,154,224 103,282,373 71,678,609 67,163,401 48,226,548 46,906,987 45,261,317 43,032,481 43,346,269 34,849,362 Expenditure Detail: B 30 2023 2022 20Z1 2020 2019 Open PO's to Date: 9,710,621 Salary & Benefits 18,339,073 7,690,329 7,226,446 5,378,846 3,847,703 - Vacant Positions General Fund Contingency. 3,228,317 4,221,398, 1,110,005 506,824 1,566,237 Road & Bridge Projects 6,403;464 6,058,833- 4,104;455 6,032,902 7,011,417 - Projects in finished to date ARPA Revenue Loss 1,757,594 14,865,013 - - - Indigent Health Care 6,016,649 5,621,844 5,734,687 4,677,332 4,001,290 Other: Dept. Support, Contract... 14,246,596 924,979 8,255,581 7,136,189 2,070,477 ! Transfers_to other Funds _ 21,534,830 7,806,424 5,892,657 423,198 8,682,304 - Transfers In or Out to Funds "Remaining Expenditure Balance $ 81;237,144 $ 47,188,820 - S 32,323,831 i.$ 24,155,291 $ 27,179,428 • Transfers from General Fund to Other Funds -Transfer will takeplace only if needed "Remaining Expenditure 0alance_Adopted Budget:Exp'enditures-ActuaLExpenditures =_Remaining balance in'expenditures Revenues - General Fund & General Capital Improvement Taxes Charges for Services Interest Other Revenues General Fund Reserves Restricted ARPA- Revenue Replacement Capital Improvement Reserves Intergovernmental Other Financing Sources Total Revenues - General Fund Brazos County, Texas Consolidated General Fund and General Capital Improvement Fund FY 22-23 Revenues and Expenditures Year to date at June 30, 2023 and Projected at September 30, 2023, 2024, 2025, 2026, and 2027 Adopted Budget As Amended $ 127,148,000 11,771,570 2,440,000 1,805,987 36,895,357 14,865,013 9,472,000 8,916,000 210,000 Expenditures - General Fund & General Capital Improvement General Government $ Justice System Law Enforcement Juvenile Services Public Health Human Services Public Transportation Grant Match and Courthouse Security Transfer ARPA - Revenue Replacement General Capital Improvements Total Expenditures - General -Fund 5 Revenues Less Expenditures (Deficit) Year To Date Projected at 9.30.23 $ 119,245,770 $ 123,745,7701 11,948,188 12,768,1881 ' 6,451,295 7,851,2951 1,124,169 1,244,169P 8,114,795 8,250,0004(1) 150,468 210,000.1 $ 147,634,685 $ 154,069,4221 i Projected at 9.30.24 Projected at 9.30.25 Increase Projected at 9.30,26 Increase Projected at 9.30.27 $ 118,797,025 $ 123,548,906 49/6 $ 128,490,862 4% $ 133,630,497 11,221,037 11,333,247 1% 11,446,580 1% 11,561,046 5,780,000 5,000,000 -13% 5,000,000 0% 5,000,000 961,750 990,603 3% 1,020,321 3% 1,050,930 - - 0% - 0% - 832,502 865,802 4% 900,434 4% 936,452 210,000 210,000 0% 210,000 0% 210,000 $ 137,802,314 $ 141,948,558 $ 147,068,197 $ 152,388,924 46,089,770 $ 27,998,835 $ 34,498,410{ 75%� $ 36,878,243 $ 40,566,067 28,280,448 21,553,466 26,029,4801 92%,jj 26,800,296 28,140,310 31,863,710 25,088,167 29,129,305t4t:91%� 31,701,094 33,286,149 9,223,868 6,176,625 7,719,260C ki% 6,899,853 7,244,845 7,454,808 1,525,236 3,126,220., ;42% 3,277,671 3,605,438 6,088,709 4,636,772 5,269,739 `87% 6,054,199 6,538,535 32,298,167 16,038,879 21,074,0371 65%1 17,757,707 18,645,593 778,315 294,951 707,676(..91% 420,000 441,000 22,164,837 149,661 1676041 ' 7,665,414 7,395,573 29,281,295 (2) 3,869,943 4,754,642�(4) 13,921,296 16,430,680 $ $ 39,702,150 $ 132,476,373 21,593,0501 $ (13,573,459) $ (20,845,633) (1) includes $7.29 million in revenue replacement for FY 22-23 and zero in FY 23-24 due to NNR + (2) Includes fund balance in the General Capital Improvement fund at September 30, 2022 of $9,472,000 j (3) Revenue Projections for 23-24 are based on Proposed budget and Expenditure Projections are Proposed budget reduced to anticipated actual based on 22-23 projections. 10% $ 44,622,673 5% 29,547,326 5% 34,950,456 5% 7,607,088 10% 3,965,982 8% 7,061,618 5% 19,577,873 5% 463,050 6,436,246 18,710,416 $ 172,942,728 $ (25,874,531) 10% $ 49,084,941 5% 31,024,692 5% 36,697,979 5% 7,987,442 10% 4,362,581 8% 7,626,547 5% 20,556,766 5% 486,203 8,595;436 $ 166,422,586 $ (14,033,662) Sum 2023 thru 2027 $ (52,734,235) 9/5/2023 8:22 AM Page 1 22.23 Projections 8.31.23 (4) Projects : General Capital Improvements: Courthouse Security Upgrade 2022-2023 Vehicles Order Medical Examiner -Land Road & Bridge Equipment shed Misc Computer Hardware, Software and Equipment 23-24 Vehicle Order/Vehicles 911 Dispatch Expo Expansion General Storage Public Safety Storage Feasibility study for 100 Anderson Copiers Courthouse Phase VI -former 361st Total General Capital Improvement ARPA Revenue Replacement: R U OK? - in General Fund Scotty's House - in GeneralFund HVAC/Air Purification Systems Broadband Friends for Life Housing Assistance Feasibility Study BISD BISD property renovations Medical Examiner ARPA Discretionary Total ARPA Revenue Replacement Adopted Budget As Amended' Year To Date Projected at 9.30.23 .' - Projected at 9.30.24' Projected at 9.30.25 Projected at 9.30.26 Projected at 9.30.27 $ 1,020,334 $ 194,568 $ 767,834 $ 250,000 $ - $ - 1,969,214 1,111,728 1,111,728 .` ; 857,486 2,100,000 1,811,628 1,811,628 f. • - - 322,000 24,800 34,800 287,200 - 21,768,995 596,140 668,268 862,147 10,180,680 11,960,416 2,845,436 530,463 750,000 750,000 750,000 5,000,000 2,000,000 3,500,000 4,000,000 5,000,000 2,000,000 2,000,000 2,000,000 54,000 260,000 3,134,000 24,253 19,358 24,253 - 76,500 57,721 76,131'.i j 1,000,000 l $ 13,921,296 $ 16,430,680 $ 18,710,416 $ 8,595,436 5 29,281,296 $ 3,869,943 $ 4,754,642 $ 25,387 11,776 $ 15,285 $ 50,000 $ 50,000 $ 50,000 26,000 10,586 10,586 15,414 - - 1,491,394 - - 1,367,696.00 69,565 69,565 69,565 - 16,200 250,000 - 250,000.00 150,000 57,734 72,168 - - - 9,367,741 - 4,600,000 4,845,573 4,605,896 j 4,605,896.00 6,162,654 - j 3,000,000 3,000,000 162,654.00 22,164,837 $ 149,661 $ 167,604 ; $ 7,665,414 $ 7,895,573 $ 6,436,246 $ - $ 4,019,604 4 $ 4,922,246 i $ 21,586,710 $ 24,326,253 $ 25,146,662 $ 8,595,436 9/5/2023 8:22 AM Page 2 22.23 Projections 8.31.23 NNR=No New Revenue Rate VAR=Voter Approval Rate Brazos County, Texas Analysis of Possible Tax Rates M&O Rate Changed So Total Tax Rate Four Places after Decimal General Fund Revenue Tax Year Appraised Value M&O Tax Rate l&S Tax Rate Total Tax Rate at 98% Collection Rate Adopted for 2022 $ 22,879,121,718 0.389314 0.046097 0.429411 $ 94,421,123 Total General Fund Increase in % Increase Revenue at 98% Revenue Over Tax in M&O Tax Year Appraised:Value :M&O Tax Rate I&S Tax Rate Total Tax Rate Collection Rate Year 2022 rate NNR adjusted for sales tax 2023 $ 26,992,963,472 $ 0.335374 $ 0.040724 $ 0.376088 $ 97,096,762: $ 2,675,639 $ 26,991,963,472 0.340286 0,040714 0.381000 $ 98,396,09or $ 3,974,967 1.46% $ 26,991,963,472 0.345286 0.040714 0.386000 $ 99,718,697 $ 5,297,573 1.47% De Minimus rate $ 26,991,963,472 0.344211 0.040714 0.384925 $ 99,434,336 $ 5,013,2.13 2.63% $ 26,991,963,472 0.349286 0.040714 0.390000 $ 100,776,782 $. 6,355,658 4.15% $ .26,992,963,472 0.354286 0.040714 - 0.395000 $ 102,099;388 $ 7,678,265 5.64% VAR ad usted for sales_tax $_ 26;991 472 0:354014 0.040714 0 394728 $ ' _ _ _ 102 027 498,,,• $ 26,992,963,472 0.358986 0.040724 0.399700 $ 103,342,638' $ 8,921,514 7.04% $ 26,991963,472 0.363986 • 0.040714 .0.404700 $ 104,665,244 $ 20,244,221 8.53% $ 26,992:963,472 0.368986 0.040714 0.409700 $ 105,987,850 $ 12,566,727 10.02% $ 26,991,963,472 0.373986 0.040714 0.414700 $ 107,310,456 $ 12889,333 11.51% Green less yellow rates = .047827 $ 26,992,963,472 0.378986 0.040714 0.419700 $ 108,633,062 $ 14:211,939 .13.00% $ 26,991,963,472 0.393986 0.040714 0.424700 $ 109,955,669 $ 15,534,545 14.49% $ 26,991,963,471 0.388697 0.040714 0.429412 $ 111,201,828 $ 16,780,705 25.90% 2020 VAR=.542827 $ 26,991,963,472 0388986 0.040714 0.429.700 $ 121,218,215 $ 16,857;152 15.99% 2020 Adopted Tax Rate=.495000 $ 26,991,963,472 0.393986 0.040714 0.434700 $ 112;600,881 $ 18;179,758 17.48% Increment =.542827-.495000 0.047827 $ 26,991;963,472 0.398986 0.040714 0.439700 $ 113,923,487 $ 19,502,364 18.97% Ti with Sales tax adj with 2020 unused increment 26 991,963 472 0.401841 0.040714 0.442555 $ 114 678,695 $ 20 257,572 19.82% 2021 VAR less 2020 increment=.510899 $ 26,991,963,472 0.406786 0.040714 0.447500 $ 115,986,753 $ 21,565;630 21.29% 2021 Adopted Tax Rate=.4950 0.015899 $ 26,992,963,472 0.411786 0.040724 0.452500 $ 117,309,359 $ 22,888;236 22.78% VAR with sales tax adj with 2020 &20- 21unusedincrement •--- - - _ 0417740 0.040724 0.458454 __24,463,195 24.56% $ 26,991,963,472 0.422786 0.040714 0.463500 $ 120,219,093, $ _ 25,797,970. _ 26.061Y. $ 26,991 ' 963,472 0.427786 0.040714 0.468500 $ 121,541,699 $ 27,120,576. 27.55% 2022 VAR less 2020 & 2021 increment=.453240 $ 26,991,963,472 0.432786 0.040714 0:473500 $ 122,864,305 $ 28,443,182 29.05% 2022 Adopted Tax Rate=.429411 0.023829 $ 26,991,963,472 0.437786 0.040714 0.478500 $ 124,286,911 $ 29,765,788 30.54% VAR with sales tax adj with " 2020;_2021 & 2022Unused increment $ 26,991,96%472• , •_ _ -0.442569 :0,046714 0.482283 $ 125,187,595 . $ ::- 30,766;472. 31.66go: 9/5/2023