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Home My WebLink About2025/08/19 Workshop Session 2:00 PM FILED FOR RECORD- 6 O'CLOC M KAREN MCQl1'EEN • BOS COUNTY CLERK If OF BRAZOS COUNTY BRYAN, TEXAS NOTICE OF MEETING AND AGENDA WORKSHOP SESSION BRAZOS COUNTY COMMISSIONERS COURT BRAZOS COUNTY COMMISSIONERS WILL MEET IN A WORKSHOP SESSION AS FOLLOWS: MEETING DATE: August 19, 2025 MEETING TIME: 2:00 PM MEETING PLACE: Commissioners Courtroom of the Brazos County Administration Building, 200 S. Texas Avenue, Suite 106, Bryan, TX 77803 1. Call to Order 2. Presentation and discussion of the FY 2025-2026 County Budget: • a. Special Revenue Funds • b. Grant Funds • c. Debt Service Fund • d. Health and Life Fund 3. Adjourn The Commissioners Courtroom of the Brazos County Administration Building,200 S.Texas Avenue,Suite 106,Bryan,TX 77803 is wheelchair accessible.Handicap parking spaces are available.My request for sign interpretive services must be made two working days before the meeting.To make arrangements,please call(979)361-4102. nr ?;n * r * ; y. 1 OF � The foregoing minutes of the Workshop held August 19, 2025, have been examined and are approved in open Court this the 16th day of September 2025, in Bryan, Brazos County, Texas. /j ��_ Kyle Kai al Bentley Nettles Acting . • ty Judge Commissioner, Precinct 1 CAilh Chuck Konderla `/ Fred Brown Commissioner, Precinct 2 Commissioner, Precinct 3 0 6 t -0/14) -/r .' Wanda J. W. on Commissioner, Precinct 4 Attest: 4eAnfir----Int& Karen McQueen qt.ti, ` ' .41 _ County Clerk x xs rasasas s a a x .fie`h fj/•' *+ x ram.. AO o MINUTES AUGUST 19, 2025 BRAZOS COUNTY COMMISSIONERS COURT WORKSHOP SESSION 1 . 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 2:00 p.m. on Tuesday, August 19, 2025 with the following members of the Court present: Kyle Kacal, Acting County Judge, Presiding; Bentley Nettles, Commissioner of Precinct 1; Chuck Konderla, Commissioner of Precinct 2; Fred Brown, Commissioner of Precinct 3; Wanda J. Watson, Commissioner of Precinct 4; Karen McQueen, County Clerk. The attached sheets contain the names of the citizens and officials that were in attendance. 2. Presentation and discussion of the FY 2025-2026 County Budget: • a. Special Revenue Funds • b. Grant Funds • c. Debt Service Fund • d. Health and Life Fund Budget Officer Nina Payne opened with an overview of the Workshop, explaining that she would be going into detail on Special Revenue Funds, Grant Funds, Debt Service Fund and Health and Life Fund. a. Special Revenue Funds - Ms. Payne presented to the Court., explaining that this is statutorily regulated. Ms. Payne engaged with the Court concerning the HOT fund. b. Grant Funds - Ms. Payne presented to the Court, noting the County currently has 4 Grants in progress. c. Debt Service Fund - Ms. Payne presented to the Court. d. Health and Life Fund - Ms. Payne presented to the Court. Ms. Payne stated that the next Budget Workshop will be on August 20, 2025 to review fund balance and discuss the tax rate. A copy of the presented material is attached. 3. Adjourn Judge Kacal announced the Workshop adjourned at 2:28 p.m. Pg 1 of BRAZOS COUNTY COMMISSIONER'S COURT iq DAY OF , 20 ,,Z5 ,2 : 0o AM W CN\ S1ftcP Name Organization (PLEASE P N�) (PLEASE PRINT) } we 0_cri Vn @,om &(A- k ?- tdt-C) QPte- (")) d'fz- KiittA14A '1409 pain Nafui< Danu.l et Poo She k.c5 ti- Mud S D Lt,d5ef. ‘fk\-e- nriu-nkicroc0 • tAv\ efirtnAukto c,( C4-1-1 evin, SaAaZa,- (9A K fi �� r,, t 4 . rr �A,a a BRAZOS COUNTY BRYAN, TEXAS )EPARTMENT: NUMBER: )ATE OF COURT MEETING: 8/19/2025 TEM: Presentation and discussion of the FY 2025-2026 County Budget: • a. Special Revenue Funds • b. Grant Funds • c. Debt Service Fund • d. Health and Life Fund -O: Commissioners Court )ATE: 08/06/2025 .ISCAL IMPACT: False iUDGETED: False )OLLAR AMOUNT: $0.00 BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUNDS PROPOSED BUDGET SUMMARY For The Year Ending September 30,2026 Budget Budget Budget Budget Budget Budget 0/0 2022 2023 2024 2025 2026 2025 vs 2026 Incr/(Decr) %of Budget SPECIAL REVENUE FUND Hotel Occupancy Tax 2,915,034 8,500,000 4,300,000 6,370,838 5,995,611 $ (375.227) -6% 7.44% State Lateral Road 185,300 30,300 251,000 284,000 171,691 $ (112,3091 -40% 0.21% Unclaimed Property Fund 64,000 65,200 71,000 109,000 146,897 $ 37,897 35% 0.18% Law Library Fund 84,000 56,000 77,500 267,500 369,828 $ 102,328 38% 0.46% Local Provider Participation Fund 45,425,000 51,270,000 58,864,372 62,480,000 66,538,800 $ 4,058,800 6% 82.62% Alternative Dispute Resolution Fund 61,000 - - - - $ - 0% 0.00% Law Enforcement Education Fund 77,495 80,204 83,860 119,638 150,600 $ 30,962 26% 0.19% County Records Management Fund 1,024,280 673,000 300,500 729,400 - S (729,400) -100% 0.00% County Clerk Records Management Fund 1,681,883 1,763,000 1,600,000 1,628,000 1,717,140 $ 89,140 5% 2.13% County Clerk Archival Fund 1,801,029 1,672,000 1,618,000 1,781,000 2,116,000 $ 335,000 19% 2.63% Courthouse Security Fund 614,825 628,651 170,050 251,800 387,877 $ 136,077 54% 0.48% Justice Court Security Fund 184,000 202,000 242,000 301,800 313,868 $ 12,068 4% 0.39% District Clerk Management Fund 233,963 267,000 264,000 429,000 1,217,786 $ 788,786 184% 1.51% District Clerk Archival Fund 65,000 34,500 - 1,765 - $ (1,765) -100% 0.00% Justice of the Peace Technology Fund 196,800 195,500 221,000 121,200 133,738 $ 12,538 10% 0.17% County and District Court Tech Fund 102,000 114,000 129,000 148,400 164,978 $ 16,578 11% 0.20% Forfeitures Fund 26,000 35,000 33,000 37,827 81,476 $ 43,649 115% 0.10% D.A.Hot Check Collection Fund 4,865 4,650 4,950 5,550 6,285 $ 735 13% 0.01% Bail Bond Board Fee Fund 102,500 101,000 108,500 121,500 129,841 $ 8,341 7% 0.16% Voter Registration Fund 48,330 62,145 - - - $ - 0% 0.00% Vehicle Inventory Tax Interest Fund 312,000 315,750 348,500 428,766 498,805 $ 70,039 16% 0.62% Sheriff-Crime Fund 126,000 126,750 113,500 120,611 120,965 $ 354 0.3% 0.15% District Attorney-Crime Fund 219,000 263,000 271,000 246,900 153,705 $ (93,195) -38% 0.19% Election Contracts Fund 90,000 41,000 90,000 91,500 57,241 $ (34,259) -37% 0.07% County Attorney Hot Check Fund 62,000 62,000 70,000 69,000 66,359 $ (2,641) -4% 0.08% TOTAL SPECIAL REVENUE FUNDS $ 55,706,304 $ 66,500,650 $ 69,231,732 $ 76,144,995 $ 80,539,491 $ 4,394,496 5.77% BRAZOS COUNTY,TEXAS HOTEL OCCUPANCY TAX SPECIAL REVENUE FUND PROPOSED BUDGET For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(11000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Hotel,Motel Tax $ 2,689,876 $ 2,973,286 $ 2,780,000 $ 2,931,473 $ 2,919,000 Venue Tax 999,945 1,110,866 1,000,000 1,092,067 1,000,000 Interest 119,177 318,887 250,000 410,748 315,000 P&I On Taxes - 3,363 - 9,534 - Program Income 1,500 2,750 - - - Other Subscriptions-SBITA 246,080 46,708 - - - TOTAL REVENUES $ 4,056,578 $ 4,455,860 $ 4,030,000 $ 4,443,822 S 4,234,000 EXPENDITURES(11002500) Hotel Occupancy Tax(11002500) Salary and Wages $ 84,744 $ 75,019 $ 170,364 $ 120,364 $ 177,830 Benefits 41,481 36,336 76,620 58,171 78,806 Supplies and Other Charges 30,866 32,748 139,175 56,148 70,375 Contingency - - 548,989 - 500,000 Repair and Maintenance - - 2,500 - 2,600 Contract Services 347,894 175,950 187,690 153,224 210,500 Professional Fees 24,960 5,300 5,500 5,300 5,500 Community Contracts 100,000 - 50,000 100,000 50,000 Capital Outlay 554,303 563,572 440,000 39,903 100,000 $ 1,184,247 $ 888,925 $ 1,620,838 $ 533,110 $ 1,195,611 Venue Tax-Kyle Field Community Contracts $ 1,270,205 $ 1,110,866 $ 1,000,000 $ 999,999 $ 1,000,000 $ 1,270,205 $ 1,110,866 $ 1,000,000 $ 999,999 $ 1,000,000 Expo Complex Improvements(11002900) Repairs and Maintenance $ - $ - $ 2,500,000 $ - $ 1,500,000 Professional Fees - - - - 1,050,000 $ - $ - $ 2,500,000 $ - $ 2,550,000 BRAZOS COUNTY,TEXAS HOTEL OCCUPANCY TAX SPECIAL REVENUE FUND PROPOSED BUDGET For The Year Ending September 30,2025 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED EXPENDITURES(11002500)Cont. ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Operating Transfers Transfer to Debt Service Fund $ - $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 Transfer to Expo Expansion - - - - $ - $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 TOTAL EXPENDITURES AND TRANSFERS $ 2,454,451 $ 3,249,791 $ 6,370,838 $ 2,783,109 $ 5,995,611 Net Changes in Fund Balance $ 1,602,127 $ 1,206,069 $ (2,340,838) $ 1,660,713 $ (1,761,611) FUND BALANCE,OCTOBER 1 $ 3,955,346 $ 5,557,473 $ 6,580,857 $ 6,763,542 $ 8,424,255 FUND BALANCE,SEPTEMBER 30 $ 5,557,473 $ 6,763,542 $ 4,240,019 $ 8,424,255 $ 6,662,644 The Tax Code Section §352.002(a)allows for the County to adopt a resolution imposing a two percent tax on a person who pays for the use of a room that is a hotel/motel in Brazos County. The money in the fund is to be used in part on marketing projects that directly promote tourism,hotel,and convention activity.The funds will also be used to fund capital improvements as well as marketing operations at the Brazos County Expo Complex. Funding and expenditures are restricted by both State statute and Commissioners'Court. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET STATE LATERAL ROAD For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(12000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest-Accounts $ 5,056 $ 13,764 $ 11,000 $ 6,898 $ 6,500 State of Texas-Lateral Road Fund 30,347 29,508 29,000 29,502 29,000 TOTAL REVENUES $ 35,403 $ 43,272 $ 40,000 $ 36,400 $ 35,500 EXPENDITURES(56006000) Repair&Maintenance $ - $ - $ 284,000 $ 165,000 $ 171,691 TOTAL EXPENDITURES $ - $ - $ 284,000 $ 165,000 $ 171,691 Net Changes in Fund Balance $ 35,403 $ 43,272 $ (244,000) $ (128,600) $ (136,191) FUND BALANCE,OCTOBER 1 $ 186,116 $ 221,519 $ 244,360 $ 264,791 $ 136,191 FUND BALANCE,SEPTEMBER 30 $ 221,519 $ 264,791 $ 360 $ 136,191 $ - Each year the County receives funds from the State to be expended on County road projects that intersect State highways and Farm-to-Market roadways under Section 256.002,Texas Transportation Code. The County Engineer has oversight responsibility for the operations of the State Lateral Road Fund. Funding is restricted by both State statute and Commissioners'Court. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET UNCLAIMED PROPERTY FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(13000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest-Accounts $ 9,140 $ 23,062 $ 15,000 $ 27,961 $ 21,500 TOTAL REVENUES $ 9,140 $ 23,062 $ 15,000 $ 27,961 $ 21,500 EXPENDITURES(12005000) Supplies and Other Charges $ - $ - $ 21,800 $ - $ 2,000 Contingency - - 87,200 - 144,897 TOTAL EXPENDITURES $ - $ - $ 109,000 $ - $ 146,897 Net Changes in Fund Balance $ 9,140 $ 23,062 S (94,000) $ 27,961 $ (125,397) FUND BALANCE,OCTOBER 1 $ 65,234 $ 74,374 $ 94,020 $ 97,436 $ 125,397 FUND BALANCE,SEPTEMBER 30 $ 74,374 $ 97,436 $ 20 $ 125,397 $ - The Property Code§76.601 allows for the County Treasurer to establish a Fund into which the "unclaimed funds" of the County are deposited. The money in the fund is to be used to pay the claims of the persons who establish ownership. All income derived from the investment of the funds may be used to pay for the expenses of administrating the fund-e.g. forms,notices,examinations,travel,court costs,supplies,equipment and employment of necessary personnel. All income not required to support the fund is to be transferred to the general fund of the holder. Commissioners'Court has oversight responsibility for the fund. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET LAW LIBRARY For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(15000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees-County Clerk $ 18,458 $ 20,279 $ 20,000 $ 19,478 $ 17,560 Fees-District Clerk 145,657 84,795 75,000 96,538 97,000 Interest-Accounts 1,942 8,101 5,000 9,114 8,000 TOTAL REVENUES $ 166,057 $ 113,175 $ 100,000 $ 125,130 $ 122,560 EXPENDITURES(52000100) Supplies and Other Charges $ 62,593 $ 65,385 $ 267,500 $ 45,899 $ 369,828 TOTAL EXPENDITURES $ 62,593 $ 65,385 $ 267,500 $ 45,899 $ 369,828 Net Changes in Fund Balance $ 103,464 $ 47,790 $ (167,500) $ 79,231 $ (247,268) FUND BALANCE,OCTOBER 1 $ 16,783 $ 120,247 $ 167,559 $ 168,037 $ 247,268 FUND BALANCE,SEPTEMBER 30 $ 120,247 $ 168,037 $ 59 $ 247,268 $ - The County and District Courts assess a Law Library fee for each civil case filed in the County and District Courts. The fee is collected by the County and District Clerks. Funds are deposited into the County Law Library Fund to maintain and furnish a law library for the County.The funds collected are restricted for the use of the law library under Section 323.023,Texas Local Government Code. Funding is restricted by both State statute and Commissioners'Court. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET LOCAL PROVIDER PARTICIPATION FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(16000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Part-Scott&White $ 12,328,763 $ 16,123,273 $ 15,000,000 $ 23,382,568 $ 18,515,000 Part-CS Medical Center 2,406,931 3,689,202 3,600,000 4,311,120 4,310,000 Part-St.Joseph 14,687,495 17,710,357 17,000,000 16,015,491 16,015,000 Part-Physicians Center 947,928 1,257,954 1,200,000 1,637,941 1,635,000 Part-Encompass(CHI St.Joseph Rehab Hospital) 1,357,099 1,227,908 1,200,000 1,996,044 1,995,000 Part-Caprock 397,231 487,494 480,000 318,276 - Interest-Accounts 433,636 1,392,213 1,000,000 1,123,854 1,045,000 TOTAL REVENUES $ 32,559,083 $ 41,888,401 $ 39,480,000 $ 48,785,294 $ 43,515,000 EXPENDITURES(34000200) Supplies and Other Charges $ 134,246 $ - $ - $ - $ - Community Contracts 26,044,743 37,357,270 62,460,000 50,625,827 66,518,800 Operating Transfers Transfer to General Fund $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 TOTAL EXPENDITURES AND TRANSFERS $ 26,198,989 $ 37,377,270 $ 62,480,000 $ 50,645,827 $ 66,538,800 Net Changes in Fund Balance $ 6,360,094 $ 4,511,131 $ (23,000.000) $ (1,860,533) $ (21023,800) FUND BALANCE,OCTOBER 1 $ 14,013,107 $ 20,373,202 $ 23,010,824 $ 24,884,333 $ 23,023,800 FUND BALANCE,SEPTEMBER 30 $ 20,373,202 $ 24,884,333 $ 10,824 $ 23,023,800 $ - In 2011,Texas pursued a Health Care Transformation and Quality Improvement Program Medicaid Section 1115 Waiver(Waiver) at the direction of the Texas Legislature.The Waiver empowers local communities to transform the delivery of health care by establishing local projects tailored to meet communities'unique health care needs.However,the Waiver requires local government funds to support Waiver payments.As such,communities without hospital districts are disadvantaged because they lack a mechanism to generate funds for Intergovernmental Transfers(IGT)to draw down federal dollars. In 2015 the Texas Legislature created the Local Provider Participation Funds(LPPF)in an effort to help Texas safety-net hospitals deal with the challenges of accessing a significant percentage of their allocated federal matching funds in comparison to large well- funded hospitals.The LPPF allows funds eligible for match to be collected by Brazos County directly from area hospitals in the form of mandatory assessment payments.Brazos County hospitals provide a tremendous amount of uncompensated care,but Brazos County does not have a hospital district to IGT for federal funds.An LPPF allows local providers access to more funds under the 1115 Wavier and would help ensure access to care and reduce the level of uncompensated care in the community. Brazos County created a LPPF in the fall of 2015 as allowed by the Health&Safety Code Section 296. Funds are restricted by both State statute and Commissioners' Court. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET LAW ENFORCEMENT EDUCATION For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(18000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET State LEOSE-Training $ 14,872 $ 37,584 $ 36,900 $ 42,779 $ 42,750 TOTAL REVENUES $ 14,872 $ 37,584 $ 36,900 $ 42,779 $ 42,750 EXPENDITURES LEOSE Training-Constable Precinct 1 $ - $ - $ 12,448 $ - $ 14,411 LEOSE Training-Constable Precinct 2 - - 13,181 - 15,473 LEOSE Training-Constable Precinct 3 - - 6,874 - 8,837 LEOSE Training-Constable Precinct 4 - - 13,939 - 16,231 LEOSE Training-County Attorney - 500 8,006 - 9,969 LEOSE Training-District Attorney 2,271 2,310 5,070 1,540 5,181 LEOSE Training-Sheriff 10,470 7,557 13,734 2,622 18,799 LEOSE Training-Jail - 15,544 46,386 12,000 61,699 TOTAL EXPENDITURES $ 12,741 $ 25,911 $ 119,638 $ 16,162 $ 150,600 Net Changes in Fund Balance $ 2,131 $ 11,673 $ (82,738) $ 26,617 $ (107,850) FUND BALANCE,OCTOBER 1 $ 67,429 $ 69,560 $ 82,738 $ 81,233 $ 107,850 FUND BALANCE,SEPTEMBER 30 $ 69,560 $ 81,233 $ - $ 107,850 $ - All County,District and Justice of the Peace Courts collects a fee assessed on all criminal offense convictions. All monies collected are transmitted to the State of Texas each quarter. Not later than March 1 the Comptroller shall allocate funds to the counties based on the number of law enforcement personnel in a department(Occupations Code§1701.157). The money received from the State may be used by the department to pay for continuing education for law enforcement personnel and any direct and indirect costs associated with obtaining the education. Funding is restricted by State statute. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY RECORDS MANAGEMENT FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(19000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service-Co Records Mgt $ - $ - $ - $ - $ - Fees for Service-Ct Records Preservation 623 410 400 - - Interest-Accounts 15,192 36,546 30,000 - - TOTAL REVENUES $ 15,815 $ 36,956 $ 30,400 $ - $ - EXPENDITURES(50000200) County Record Preservation (Government Code: Section 51.708) Supplies and Other Charges $ - $ - $ 30,400 $ - $ - Contractual Services - - 699,000 - - $ - $ - $ 729,400 $ - $ - Operating Transfers Transfer to District Clerk Records Management Fund $ - $ - $ - $ 702,725 $ - $ - $ - $ - $ 702,725 $ - TOTAL EXPENDITURES AND TRANSFERS $ - $ - $ 729,400 $ 702,725 $ - Net Changes in Fund Balance $ 15,815 $ 36,956 $ (699,000) $ (702,725) $ - FUND BALANCE,OCTOBER 1 $ 649,954 $ 665,769 $ 699,216 $ 702,725 $ - FUND BALANCE,SEPTEMBER 30 $ 665,769 $ 702,725 $ 216 $ - $ - The County collects a fee that can only be used for records management and preservation services,including automation, performed by the court clerk on approval by the Commissioner's Court of a budget as provided by Texas Local Government Code Chapter 111.(Texas Local Government Code,Section 135.154) Funding is restricted by Commissioners' Court under Section 203.003,Texas Local Government Code. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY CLERK RECORDS MANAGEMENT FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(20000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 339,322 $ 305,258 $ 300,000 $ 314,737 $ 300,000 Interest-Accounts 31,036 69,629 60,000 69,383 55,000 TOTAL REVENUES $ 370,358 $ 374,887 $ 360,000 $ 384,120 $ 355,000 EXPENDITURES(21005000) Salary and Wages $ 104,059 $ 124,374 $ 134,033 $ 134,033 $ 140,014 Benefits 56,889 62,648 84,743 84,743 86,618 Supplies and Other Charges 725 17,345 8,500 6,695 8,500 Contingency - - 1,074,884 - 1,056,168 Repairs and Maintenance 327,291 133,123 500 - 500 Contracts for Services - - 325,340 94,879 425,340 Capital Outlay - 22,822 - - - TOTAL EXPENDITURES $ 488,964 $ 360,312 $ 1,628,000 $ 320,350 $ 1,717,140 Net Changes in Fund Balance $ (118,606) $ 14,575 $ (1,268,000) $ 63,770 $ (1,362,140) FUND BALANCE,OCTOBER 1 $ 1,402,401 $ 1,283,795 $ 1,268,520 $ 1,298,370 $ 1,362,140 FUND BALANCE,SEPTEMBER 30 $ 1,283,795 $ 1,298,370 $ 520 $ 1,362,140 $ - The County Clerk collects a fee on all cases and records filed in the County Clerk's office for the specific purpose of providing funding for the maintenance and preservation,including automation of records in the County Clerk's office. These funds are under the specific control of the County Clerk,but the Commissioners'Court retains oversight responsibility under Article 102.005(f),Texas Code of Criminal Procedure and Section 118.0216,Texas Local Government Code.. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY CLERK ARCHIVAL FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(20010) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 290,550 $ 280,855 $ 275,000 $ 296,260 $ 295,000 Interest-Accounts 30,786 74,393 66,000 80,634 63,000 TOTAL REVENUES $ 321,336 $ 355,248 $ 341,000 $ 376,894 $ 358,000 EXPENDITURES(2100600(1) Contingency $ - $ - $ 1,206,000 $ - $ 1,541,000 Contracts for Services 253,734 220,953 575,000 102,315 575,000 $ 253,734 $ 220,953 $ 1,781,000 $ 102,315 $ 2,116,000 Operating Transfers Transfer to General Fund $ - $ - $ - $ - $ - TOTAL EXPENDITURES AND TRANSFERS $ 253,734 $ 220,953 $ 1,781,000 $ 102,315 $ 2,116,000 Net Changes in Fund Balance $ 67,602 $ 134,295 $ (1,440,000) $ 274,579 $ (1,758,000) FUND BALANCE,OCTOBER 1 $ 1,281,524 $ 1,349,126 $ 1,445,680 $ 1,483,421 $ 1,758,000 FUND BALANCE,SEPTEMBER 30 $ 1,349,126 $ 1,483,421 $ 5,680 $ 1,758,000 $ - This fund is used to account for the collection of an archival fee for the restoration,automation and preservation of records in the County Clerk's Office as provided by Section 118.025 of the Local Government Code. The funds generated from the collection of fee under this section may be expended only for the preservation and restoration of the County Clerk's Office record archive. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COURTHOUSE SECURITY FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(22000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 115,045 $ 89,005 $ 90,800 $ 108,138 $ 114,600 Interest-Accounts 5,325 6,601 - 6,000 5,000 Transfer from General Fund 294,951 - - TOTAL REVENUES $ 415,321 $ 95,606 $ 90,800 $ 114,138 $ 119,600 EXPENDITURES Sheriff Support(51000100): Salary and Wages $ 375,202 $ - $ - $ - $ - Benefits 155,455 - - - - Supplies and Other Charges 4,033 2,936 2,510 1,252 2,510 Contingency - - 168,131 - 300,702 Repairs and Maintenance 13,633 4,633 20,000 1,243 20,000 Contract Services - - 50,000 450 53,514 Community Contracts 1,011 1,062 1,159 1,158 1,151 Capital Outlay - 6,264 10,000 - 10,000 $ 549,334 $ 14,895 $ 251,800 $ 4,103 $ 387,877 TOTAL EXPENDITURES AND TRANSFERS $ 549,334 $ 14,895 $ 251,800 $ 4,103 $ 387,877 Net Changes in Fund Balance $ (134,013) $ 80,711 $ (.161,000) $ 110,035 $ (268,277) FUND BALANCE,OCTOBER 1 $ 211,544 $ 77,531 $ 161,191 $ 158,242 $ 268,277 FUND BALANCE,SEPTEMBER 30 $ 77,531 $ 158,242 $ 191 $ 268,277 $ - The County collects a fee as part of the court costs to provide adequate security for buildings that house a District or County Court.(Code of Criminal Procedure§102.017) An additional fee is charged on the conviction of a felon in District Court criminal cases. The fee collected is used to provide funding for the operational cost of providing adequate courthouse security. Funding is restricted by both State statute and Commissioners' Court. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET JUSTICE COURT SECURITY FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(22010) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 33,424 $ 35,819 $ 34,800 $ 24,790 $ 8,800 Interest-Accounts 4,523 12,673 11,000 11,077 10,750 TOTAL REVENUES $ 37,947 $ 48,492 $ 45,800 $ 35,867 $ 19,550 EXPENDITURES(51000300) Repair and Maintenance $ - $ - $ 64,800 $ - $ 60,000 Contracts for Services - - 30,000 - 30,000 Professional Services - - 57,000 - 60,000 Capital Outlay - - 150,000 - 163,868 TOTAL EXPENDITURES $ - $ - $ 301,800 $ - $ 313,868 Net Changes in Fund Balance $ 37,947 $ 48,492 $ (256,000) $ 35,867 $ (294.318) FUND BALANCE,OCTOBER 1 $ 172,012 $ 209,959 $ 256,386 $ 258,451 $ 294,318 FUND BALANCE,SEPTEMBER 30 $ 209,959 $ 258,451 $ 386 $ 294,318 $ - The County collects a fee for each case filed in a Justice of the Peace for the purpose of funding the operational cost of providing adequate court security(Code of Criminal Procedure§102.017)for justice courts located outside of the county courthouse. Funding is restricted by both State statute and Commissioners' Court. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET DISTRICT CLERK MANAGEMENT FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(23000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 109,451 $ 126,480 $ 120,000 $ 148,434 $ 135,000 Interest-Accounts 5,326 14,173 12,000 42,307 40,000 Transfer from Court Records Management Fund - - - 702,725 - TOTAL REVENUES $ 114,777 $ 140,653 $ 132,000 $ 893,466 $ 175,000 EXPENDITURES(20005000) Salary and Wages $ 19,979 $ 60,195 $ 77,300 $ 67,300 $ 81,012 Benefits 1,553 4,718 19,304 12,903 20,400 Contracts for Services 149,231 - 312,396 74,733 1,096,374 Professional Fees - - 20,000 - 20,000 TOTAL EXPENDITURES $ 170,763 $ 64,913 $ 429,000 $ 154,936 $ 1,217,786 Net Changes in Fund Balance $ (55,986) $ 75,740 $ (297,000) $ 738,530 $ (1,042,786) FUND BALANCE,OCTOBER 1 $ 284,502 $ 228,516 $ 297,768 $ 304,256 $ 1,042,786 FUND BALANCE,SEPTEMBER 30 $ 228,516 $ 304,256 $ 768 $ 1,042,786 $ - The District Clerk collects a fee on all cases and records filed in the District Clerk's office for the specific purpose of providing funding for the maintenance and preservation,including automation of records in the District Clerks'office. These funds are under the specific control of the District Clerk,but the Commissioners' Court retains oversight responsibility under Article 102.005(f),Texas Code of Criminal Procedure and Section 51.317,Texas Government Code. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET DISTRICT CLERK ARCHIVAL FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(23010) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 595 $ 320 $ 200 $ - $ - Interest-Accounts 131 75 65 - - TOTAL REVENUES $ 726 $ 395 $ 265 $ - $ - EXPENDITURES(20006000) Salary and Wages $ 18,345 $ - $ - $ - $ - Benefits 1,426 - - - - Professional Fees - - 1,765 - - TOTAL EXPENDITURES $ 19,771 $ - $ 1,765 $ - $ - Net Changes in Fund Balance $ (19,045) $ 395 $ (1,500) $ - $ - FUND BALANCE,OCTOBER 1 $ 20,254 $ 1,209 $ 1,558 $ - $ - FUND BALANCE,SEPTEMBER 30 $ 1,209 $ 1,604 $ 58 $ - $ - This fund is used to account for the collection of an archival fee for the restoration and preservation,digital capture,storage and retention and management of archive records in the District Clerk's office provided by Section 51.317(b)(5) of the Government Code. The funds generated from the collection of fee under this section may be expended only for the preservation and restoration of the District Clerk's record archive. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET JUSTICE OF THE PEACE TECHNOLOGY FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(24000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 28,209 $ 30,069 $ 29,200 $ 27,964 $ 27,550 Interest 4,324 10,515 10,000 4,471 3,300 TOTAL REVENUES $ 32,533 $ 40,584 $ 39,200 $ 32,435 $ 30,850 EXPENDITURES JP's(24005000) Contingency $ - $ - $ 77,200 $ - $ 73,738 $ - $ - $ 77,200 $ - $ 73,738 JP#1 (24005100) Supplies and Other Charges $ 5,048 $ 2,988 $ 3,800 $ 303 $ 12,800 Contingency - - 5,000 - - Contract Services 178 - 2,200 - 2,200 $ 5,225 $ 2,988 $ 11,000 $ 303 $ 15,000 JP#2(24005200) Supplies and Other Charges $ 325 $ 1,231 $ 4,600 $ - $ 12,800 Contingency - - 5,000 - - Contract Services 249 - 1,400 - 2,200 Capital Outlay - 49,937 - - $ 574 $ 51,168 $ 11,000 $ - $ 15,000 JP#3(24005300) Supplies and Other Charges $ 3,933 $ 2,997 $ 4,400 $ - $ 12,800 Contingency - - 5,000 - - Contract Services 285 - 1,600 - 2,200 Capital Outlay - 49,064 - - - $ 4,218 $ 52,061 $ 11,000 $ - $ 15,000 JP#4(24005400) Supplies and Other Charges $ 861 $ 6,172 $ 5,000 $ - $ 12,800 Contingency - - 5,000 - - Contract Services 178 - 1,000 - 2,200 Capital Outlay - 49,937 - - - $ 1,038 $ 56,109 $ 11,000 $ - $ 15,000 TOTAL EXPENDITURES $ 11,055 $ 162,326 $ 121,200 $ 303 $ 133,738 BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET JUSTICE OF THE PEACE TECHNOLOGY FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Net Changes in Fund Balance $ 21,478 $ (121,742) $ (82,000) $ 32,132 $ (102,888) FUND BALANCE,OCTOBER 1 $ 171,020 $ 192,498 $ 82,863 $ 70,756 $ 102,888 FUND BALANCE,SEPTEMBER 30 $ 192,498 $ 70,756 $ 863 $ 102,888 $ - The Justices of the Peace collects a fee on all misdemeanor convictions. The fee is to be used by the Justices of the Peace to upgrade existing technology within their respective offices.(Article 102.0173,Texas Code of Criminal Procedure) BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY AND DISTRICT COURT TECHNOLOGY FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(24010) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 10,059 $ 8,304 $ 8,400 $ 8,508 $ 8,200 Interest 2,647 6,831 6,000 7,535 6,000 TOTAL REVENUES $ 12,706 $ 15,135 $ 14,400 $ 16,043 $ 14,200 EXPENDITURES(25005000) Supplies and Other Charges $ - $ - $ 148,400 $ - $ 164,978 TOTAL EXPENDITURES $ - $ - $ 148,400 $ - $ 164,978 Net Changes in Fund Balance $ 12,706 $ 15,135 S (134,000) $ 16,043 S (150,778) FUND BALANCE,OCTOBER 1 $ 106,894 $ 119,600 $ 134,133 $ 134,735 $ 150,778 FUND BALANCE,SEPTEMBER 30 $ 119,600 $ 134,735 $ 133 $ 150,778 $ - A defendant convicted of a criminal offense in a county court,statutory county court,or district court shall pay a fee as part of the court cost to fund the technological needs of the county and district courts. (Code of Criminal Procedure§102.0169) BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PPOPOSED BUDGET FORFEITURE FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(25000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 5,329 $ 304 $ - $ 143 $ - Interest 918 1,965 - 3,924 - Foreitures-Constable Precinct 3 - - - 43,175 - TOTAL REVENUES $ 6,247 $ 2,269 $ - $ 47,242 $ - EXPENDITURES(18010000/28010000/30110000/30210000/3(1310000) Sheriff Forfeitures $ 6,971 $ 235 $ 26,191 $ 1,458 $ 26,652 Constable Pct. 1 Forfeitures - - 3,530 - 3,732 Constable Pct.2 Forfeitures 585 - 4,804 2,420 2,608 Constable Pct. 3 Forfeitures 140 - 3,302 - - 48,484 TOTAL EXPENDITURES $ 7,696 $ 235 $ 37,827 $ 3,878 $ 81,476 Net Changes in Fund Balance $ (1,449) $ 2,034 $ (37,827) $ 43,364 $ (81,476) FUND BALANCE,OCTOBER 1 $ 37,527 $ 36,078 $ 37,827 $ 38,112 $ 81,476 FUND BALANCE,SEPTEMBER 30 $ 36,078 $ 38,112 $ - $ 81,476 $ - At various times during the year forfeitures of property occur from law enforcement activity with regards to the Sheriff's office. Such property may be cash and/or property. Property is required to be sold at auction. The County is required to maintain separate accountability of these funds and the funds are available to support the department awarded the forfeiture. These funds are under the specific control of the Commissioners'Court and the department awarded the forfeiture. Use of the funds must follow existing State and County purchasing requirements prescribed by Article 59 of the Code of Criminal Procedure. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET D.A.HOT CHECK COLLECTIONS For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(26000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest-Accounts $ 113 $ 277 $ 100 $ 291 $ 200 Other Revenue 150 75 150 300 150 TOTAL REVENUES $ 263 $ 352 $ 250 S 591 $ 350 EXPENDITURES(19006000) Contingency $ - $ - $ 5,550 $ - $ 6,285 TOTAL EXPENDITURES $ - $ - $ 5,550 $ - $ 6,285 Net Changes in Fund Balance $ 263 S 352 $ (5,300) $ 591 $ (5,935) FUND BALANCE,OCTOBER 1 $ 4,729 $ 4,992 $ 5,334 $ 5,344 $ 5,935 FUND BALANCE, SEPTEMBER 30 $ 4,992 S 5,344 $ 34 $ 5,935 $ - This fund was established to account for hot check funds fees received by the District Attorney's Office under section 118.142, Texas Local Government Code. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET BAIL BOND BOARD FEE FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(27000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest-Accounts $ 2,427 $ 5,975 $ 5,000 $ 5,191 $ 4,800 Other Revenue 2,500 2,500 2,500 2,500 2,500 TOTAL REVENUES $ 4,927 $ 8,475 $ 7,500 $ 7,691 $ 7,300 EXPENDITURES(12006000) Salary and Wages $ 321 $ - $ 4,001 $ - $ 4,001 Benefits 113 - 1,011 - 1,016 Supplies and Other Charges 419 6,660 725 7,660 Contingency - - 109,828 - 117,164 TOTAL EXPENDITURES $ 434 $ 419 $ 121,500 S 725 $ 129,841 Net Changes in Fund Balance $ 4,494 $ 8,056 $ (114,000) $ 6,966 $ (122,541) FUND BALANCE,OCTOBER 1 $ 103,025 $ 107,519 $ 114,990 $ 115,575 $ 122,541 FUND BALANCE,SEPTEMBER 30 $ 107,519 $ 115,575 $ 990 $ 122,541 $ - This fund was established to account for the licensing fee received from bail bondsmen and for the expenditures for monitoring local bail bondsmen under Section 1704.160,Texas Occupations Code. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET VEHICLE INVENTORY TAX INTEREST FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(29000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET P&I Taxes $ 8,389 $ 2,465 $ 2,500 $ 3,112 $ 2,500 Interest 23,620 53,643 48,000 59,427 44,000 TOTAL REVENUES $ 32,009 $ 56,108 $ 50,500 $ 62,539 $ 46,500 EXPENDITURES(13006000) Salary and Wages $ - $ - $ 11,100 $ - $ 11,100 Employee benefits - - 2,805 - 2,822 Supplies and Other Charges 5,117 2,196 26,750 3,461 26,750 Contingency - - 357,611 427,633 Repair&Maintenance 240 - 1,000 - 1,000 Contracts - - 2,000 - 2,000 Professional Fees - - 7,500 - 7,500 Capital Outlay - - 20,000 - 20,000 TOTAL EXPENDITURES $ 5,357 $ 2,196 $ 428,766 $ 3,461 $ 498,805 Net Changes in Fund Balance $ 26,652 $ 53,912 S (378,266) $ 59,078 S (452,305) FUND BALANCE,OCTOBER 1 $ 312,663 $ 339,315 $ 388,789 $ 393,227 $ 452,305 FUND BALANCE,SEPTEMBER 30 $ 339,315 $ 393,227 $ 10,523 $ 452,305 $ - The County collects ad valorem taxes on vehicles as they are sold each year. As the tax is collected,it accumulates in a separate account maintained by the Tax Assessor/Collector. At year end this accumulation is distributed to the various taxing agencies within the County. This depository account earns interest while the funds are on deposit;interest earned is retained by the County Tax Assessor/Collector. This earned interest is specifically restricted by State statute. It may be used only by the Tax Assessor/Collector to provide funding for the efforts of the office in direct support of the collection and distribution of the Vehicle Inventory Tax under Section 23.122(c),Texas Tax Code. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET SHERIFF-CRIME FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(33000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest $ 1,599 $ 4,597 $ 4,300 $ 4,123 $ 3,150 Other Revenue 8,000 60 - - - TOTAL REVENUES $ 9,599 $ 4,657 $ 4,300 $ 4,123 $ 3,150 EXPENDITURES(28050000) Supplies and Other Charges $ 4,796 $ 3,237 $ 63,100 $ 1,397 $ 63,100 Contingency - - 23,511 - 23,865 Repairs and Maintenance 1,369 - 4,000 - 4,000 Capital Outlay 7,607 - 30,000 - 30,000 $ 13,772 $ 3,237 $ 120,611 $ 1,397 $ 120,965 Operating Transfers Transfer to General Fund $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 13,772 $ 3,237 $ 120,611 $ 1,397 $ 120,965 Net Changes in Fund Balance $ (4,173) $ 1,420 $ (116,311) $ 2,726 $ (117,815) FUND BALANCE,OCTOBER 1 $ 117,843 $ 113,670 $ 116,311 $ 115,090 $ 117,816 FUND BALANCE,SEPTEMBER 30 $ 113,670 $ 115,090 $ - $ 117,816 $ - The County Sheriff's Crime Fund receives an equal cash contribution from the City of Bryan,City of College Station,and the Brazos County Sheriffs department. Prior to June 1,2000,these funds were a responsibility of the District Attorney. The oversight of the Narcotic Task Force was changed to the Sheriff in 1999,and because of the relationship of these funds and the law enforcement activities the fiscal oversight responsibilities were moved to the Sheriff. Texas Code of Criminal Procedure Statue 59.06(d)-Commissioner's Court must approve reallocation of funding if needed during the fiscal year by a budget adjustment or budget amendment. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET DISTRICT ATTORNEY-CRIME FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(34000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET District Attorney-Crime Fund $ 32,610 $ 11,247 $ 20,000 $ 37,516 $ 20,000 Interest 5,816 12,302 11,000 10,047 7,700 TOTAL REVENUES $ 38,426 $ 23,549 $ 31,000 $ 47,563 5 27,700 EXPENDITURES(19200100) Salary and Wages $ 20,383 $ 27,105 $ 84,512 $ 74,512 $ 88,179 Benefits 9,588 10,544 39,520 35,971 40,346 Supplies and Other Charges 11,007 18,986 20,649 22,110 24,180 Contingency - - 82,219 - - Contract Services 360 360 20,000 360 1,000 Capital Outlay - - - - - Operating Transfers Transfer to General Fund $ - $ 9,000 $ - $ - $ - TOTAL EXPENDITURES $ 41,338 $ 65,995 $ 246,900 $ 132,953 $ 153,705 Net Changes in Fund Balance $ (2,912) $ (42,446) $ (215,900) $ (85,390) $ (126,005) FUND BALANCE,OCTOBER 1 $ 256,753 $ 253,841 $ 215,900 $ 211,395 $ 126,005 FUND BALANCE,SEPTEMBER 30 $ 253,841 $ 211,395 $ - $ 126,005 $ - The District Attorney's Crime Fund receives an equal cash contribution from the City of Bryan,City of College Station, and the Brazos County Sheriff's department in accordance with an inter-local agreement restrictively for the litigation of seizures incurred in law enforcement activities. Texas Code of Criminal Procedure Statue 59.06(d)-Commissioner's Court must approve reallocation of funding if needed during the fiscal year by a budget adjustment or budget amendment. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET ELECTION CONTRACTS FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(35000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 70,904 $ 14,088 $ 25,000 $ 11,464 $ 25,000 Interest 1,263 3,591 2,500 2,373 1,925 TOTAL REVENUES $ 72,167 $ 17,679 $ 27,500 $ 13,837 $ 26,925 EXPENDITURES(21120000) Supplies and Other Charges $ - $ - $ - $ - $ 200 Contract Services - 2,540 - - 4,500 Total Primary Election Services(21120000) $ - $ 2,540 $ - $ - $ 4,700 EXPENDITURES(21130000) Supplies and Other Charges $ 5,479 $ 7,163 $ 11,700 $ 6,138 $ 11,500 Contingency - - 53,800 - - Repairs and Maintenance - 5,620 10,000 6,400 25,041 Contract Services 13,414 11,626 16,000 27,131 16,000 Total Election Services(21130000) $ 18,893 $ 24,409 $ 91,500 $ 39,669 $ 52,541 TOTAL EXPENDITURES S 18,893 $ 26,949 $ 91,500 $ 39,669 $ 57,241 Net Changes in Fund Balance $ 53,274 $ (9,270) $ (64,000) $ (25,832) $ (30,316) FUND BALANCE,OCTOBER 1 $ 12,144 $ 65,418 $ 64,943 $ 56,148 $ 30,316 FUND BALANCE,SEPTEMBER 30 $ 65,418 $ 56,148 $ 943 $ 30,316 $ - This fund is used to account for the costs and reimbursement related to election service contracts as provided by Section 31.100 of the Election Code. BRAZOS COUNTY,TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY ATTORNEY HOT CHECK FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(58000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 2,859 $ 913 $ 1,000 $ 763 $ 1,000 TOTAL REVENUES $ 2,859 $ 913 $ 1,000 $ 763 $ 1,000 EXPENDITURES(18006000) Benefits $ - $ - $ - $ - $ - Supplies and Other Charges - - - 4,978 - Contingency - - 64,000 - 66,359 Contract Services - - 5,000 - - TOTAL EXPENDITURES $ - $ - $ 69,000 $ 4,978 $ 66,359 Net Changes in Fund Balance $ 2,859 $ 913 $ (68,000) $ (4,215) $ (65,359) FUND BALANCE,OCTOBER 1 $ 65,802 $ 68,661 $ 68,739 $ 69,574 $ 65,359 FUND BALANCE,SEPTEMBER 30 $ 68,661 $ 69,574 $ 739 $ 65,359 $ - This fund was established to account for hot check funds fees received by the County Attorney's Office under section 118.142,Texas Local Government Code. BRAZOS COUNTY,TEXAS PROPOSED BUDGET- SUMMARY GRANT FUNDS For The Year Ending September 30,2026 Anticipated Budgeted Budgeted Fund Balance Fund Revenue Expenditures Reserved Balance Year Ending Transfers Transfers Year Ending For Special GRANT FUNDS Oct.1,2025 Sept.30,2026 In (1) Out Sept.30,2026 Purpose Texas Indigent Defense Commission Grant -- 2,241,234 1,009,438 -- 3,250,672 -- Department of Justice-Sheriffs Office -- 90,000 153,940 -- 243,940 -- Statewide Automated Victim Notification Service(SAVNS) -- 31,194 -- -- 31,194 -- TJJD-Juvenile Grants -- 2,191,256 869,737 (2) -- 3,060,993 -- State Homeland Security -- 25,195 -- -- 25,195 -- Metropolitan Planning Organization -- 811,224 -- -- 811,224 -- American Rescue Plan Act 14,965,220 10,110,124 470,000 (3) -- 25,545,344 -- Rural Law Enforcement Salary Assistant Program 7,025 1,068,350 -- -- 1,075,375 -- TOTAL GRANT PROGRAMS $ 14,972,245 $ 16,568,577 $ 2,503,115 (1) $ -- $ 34,043,937 $ -- (1)Represents matching funds that are provided for support of the Grant (2)Revenues for all TJPC grants combined due to TJPC/TYC combination at State level. Accounting for Expenditures will remain split. (3)Revenues for the non grant portion of the Medical Examiner's Building. Accounting for Expenditures will remain separate. BRAZOS COUNTY,TEXAS PROPOSED BUDGET SUMMARY GRANT FUNDS For The Year Ending September 30,2026 Adopted Proposed Actual Actual Budget Budget Budget GRANT FUNDS 2022-2023 2023-2024 2024-2025 2025-2026 2025 vs 2026 Incr/(Decr) %of Budget Texas Veterans Commission -- -- -- -- -- 0% 0.0% NRA 320 8,179 -- -- -- 0% 0.0% OAG-District Attorney 118,229 -- -- -- -- 0% 0.0% Texas Council on Family Violence 55,000 -- -- -- -- 0% 0.0% HAVA-General Compliance 8,722 -- -- -- -- 0% 0.0% Specialty(Drug Court)Grant -- 22,684 -- -- -- 0% 0.0% Texas Indigent Defense Commission Grant 601,908 1,124,864 1,704,540 3,250,672 1,546,132 91% 9.55% Office of the Governor-Sheriffs Office 149,641 363,922 -- -- -- 0% 0.00% Department of Justice-Sheriffs Office 50,126 320,019 375,000 243,940 (131,060) -35% 0.72% Statewide Automated Victim Notification Service(SAVNS) 29,403 30,285 30,286 31,194 908 3% 0.09% Edward Byrne Justice Assistance Grant 7,408 7,886 -- -- - 0% 0.00% Office of the Governor-Constable,Pct.#3 18,357 - -- - -- 0% 0.00% TJJD-Juvenile Grants 1,472,466 2,336,949 2,754,408 3,060,993 306,585 11% 8.99% TJJD-R-Regionalization 18,004 18,904 -- -- -- 0% 0.00% Texas Education Agency(Juvenile) 3,619 -- -- -- -- 0% 0.00% State Homeland Security 22,735 23,750 24,462 25,195 733 3% 0.07% Metropolitan Planning Organization 393,109 440,873 521,025 811,224 290,199 56% 2.38% Safe Streets and Roads for All -- 270,000 -- -- -- 0% 0.00% American Rescue Plan Act 7,495,180 1,509,822 36,668,000 25,545,344 (11.122,656) -30% 75.04% Rural Law Enforcement Salary Assistant Program -- 1,049,224 1,050,000 1,075,375 25,375 2% 3.16% TOTAL GRANT PROGRAMS $ 10,444,227 $ 25,520,289 $ 43,127,721 $ 34,043,937 $ (9,083,784) -21.06% BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET TEXAS INDIGENT DEFENSE COMMISSION GRANT For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(30000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Texas Indigent Defense Grant PB-22-21 $ 601,908 $ 1,124,864 $ 1,382,260 $ 182,392 $ - Texas Indigent Defense Grant 212-25-0O3 - - - 400,480 1,003,349 T.I.D.C.-Public Defender Juvenile&Appellate Grant - - - - 987,560 T.I.D.C.-Public Defender Mental Health Grant - - - - 250,325 General Fund Transfer - - 322,280 100,120 1,009,438 TOTAL REVENUES $ 601,908 $ 1,124,864 $ 1,704,540 $ 682,992 $ 3,250,672 EXPENDITURES Texas Indigent Defense Grant PB-22-21 (272200) Salary and Wages $ 389,576 $ 756,649 $ 1,007,994 $ 93,889 $ - Benefits 156,590 310,247 421,938 37,000 - Supplies and Other Charges 49,519 57,181 74,781 - - Contingency - - 191,075 - - Repairs and Maintenance 3,738 786 1,300 - - Contracts for Services - - 7,452 90,828 - Capital 2,484 - - - - $ 601,908 $ 1,124,864 $ 1,704,540 $ 221,717 $ - Texas Indigent Defense Grant 212-25-0O3(272300) Salary and Wages $ - $ - $ - $ 986,000 $ 1,153,240 Benefits - - - 414,118 460,000 Supplies and Other Charges - - - 74,781 67,537 Repairs and Maintenance - - - 1,300 1,300 Contracts for Services - - - 6,624 12,207 $ - $ - $ - $ 1,482,823 $ 1,694,284 T.I.D.C.-Public Defender Junvenile&Appellate Expansion 212-26-C14(272400) Salary and Wages $ - $ - $ - $ - $ 805,967 Benefits - - - - 341,182 Supplies and Other Charges - - - - 92,800 Repairs and Maintenance - - - - 1,500 $ - $ - $ - $ - $ 1,241,449 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET TEXAS INDIGENT DEFENSE COMMISSION GRANT For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED EXPENDITURES ACTUAL ACTUAL BUDGET ESTIMATE BUDGET T.I.D.C.-Public Defender Mental Health Division Expansion MH-26-002(272500) Salary and Wages $ - $ - $ - $ - $ 182,394 Benefits - - - - 80,445 Supplies and Other Charges - - - - 51,000 Repairs and Maintenance - - - - 1,100 $ - $ - $ - S - $ 314,939 TOTAL EXPENDITURES $ 601,908 $ 1,124,864 $ 1,704,540 S 1,704,540 $ 3,250,672 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET DEPARTMENT OF JUSTICE:OFFICE OF JUSTICE PROGRAMS-SHERIFF'S OFFICE For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(30000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Department of Justice-Sheriffs Office $ 50,126 $ 320,019 $ 375,000 $ 108,849 $ 90,000 Transfer from General Fund - - - - 153,940 TOTAL REVENUES $ 50,126 $ 320,019 $ 375,000 $ 108,849 $ 243,940 EXPENDITURES(283700) BV Human Trafficking Task Force Development Salary and Wages $ 27,493 $ 146,034 $ 158,312 $ 114,667 $ 165,976 Benefits 10,917 68,014 75,644 54,695 77,964 Supplies and Other Charges 10,268 67,744 27,443 34,068 - Contingency - - 93,101 - - Repairs and Maitenance 1,448 763 2,500 990 - - Professional Services - - - Capital Outlay - 37,464 18,000 - - $ 50,126 $ 320,019 $ 375,000 $ 204,419 $ 243,940 TOTAL EXPENDITURES $ 50,126 $ 320,019 $ 37.5,000 $ 204,419 $ 243,940 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET STATEWIDE AUTOMATED VICTIM NOTIFICATION SERVICES(SAVNS GRANT) For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(30000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Grant-Funding $ 29,403 $ 30,285 $ 30,286 $ 30,286 $ 31,194 TOTAL REVENUES $ 29,403 $ 30,285 $ 30,286 $ 30,286 $ 31,194 EXPENDITURES(286000) Contract Services $ 29,403 $ 30,285 $ 30,286 $ 30,286 $ 31,194 TOTAL EXPENDITURES $ 29,403 $ 30,285 $ 30,286 $ 30,286 $ 31,194 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET T.J.J.D.-JUVENILE GRANTS For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(30000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Grant-T.J.J.D.-Salary Supplement $ 21,548 $ 265,754 $ 495,143 $ 495,143 $ 709,894 Grant-T.J.J.D.-State Aid 1,160,767 1,434,906 1,433,063 1,436,213 1,481,362 General Fund Transfer 290,151 636,289 826,202 826,202 869,737 TOTAL REVENUES $ 1,472,466 $ 2,336,949 $ 2,754,408 $ 2,757,558 $ 3,060,993 EXPENDITURES TJJD- Salary Adjustment Basic Probation(311110) Salary and Wages $ 8,334 $ 115,152 $ 251,690 $ 251,690 $ 252,408 Benefits 2,000 28,120 63,554 63,554 64,111 $ 10,334 $ 143,272 $ 315,244 $ 315,244 $ 316,519 TJJD-Salary Adjustment Pre&Post Adjudication-Detention(311120) Salary and Wages $ 8,965 $ 127,191 $ 167,794 $ 167,794 $ 291,846 Benefits 2,249 32,349 42,369 42,369 74,128 $ 11,214 $ 159,540 $ 210,163 $ 210,163 $ 365,974 TJJD-Salary Adjustment Community Based Programs-Mental Health Salary and Wages $ - $ - $ - $ - $ 47,328 Benefits - - - - 12,022 $ - $ - $ - $ - $ 59,350 TJJD-SA Basic Probation(312110) Salary and Wages $ 182,981 $ 372,138 $ 397,061 $ 397,061 $ 414,326 Benefits 93,463 190,701 202,139 202,139 208,582 Repairs and Maintenance - 1,843 - $ 276,444 $ 564,682 $ 599,200 $ 599,200 $ 622,908 TJJD-SA Basic Court(312111) Salary and Wages $ 164,451 $ 378,465 $ 404,153 $ 404,153 $ 421,454 Benefits 89,135 143,834 152,319 152,319 158,148 $ 253,587 $ 522,299 $ 556,472 $ 556,472 $ 579,602 TJJD-SA Comm Programs-Community Based(312123) Salary and Wages $ 44,449 $ 55,458 $ 64,895 $ 64,895 $ 66,236 Benefits 24,854 30,027 33,369 33,369 34,045 $ 69,303 $ 85,485 $ 98,264 $ 98,264 $ 100,281 TJJD-SA Pre&Post Adjudication(312130) Repairs and Maintenance - 3,150 - $ - $ - $ - $ 3,150 $ - TJJD-Pre&Post Adjudication-Detention(312132) Salary and Wages $ 219,895 $ 225,491 $ 246,351 $ 246,351 $ 257,447 Benefits 118,157 119,000 130,036 130,036 133,885 Contract for Services 6,000 - - - - $ 344,052 $ 344,491 $ 376,387 $ 376,387 $ 391,332 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET T.J.J.D.-JUVENILE GRANTS For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED EXPENDITURES ACTUAL ACTUAL BUDGET ESTIMATE BUDGET TJJD-SA Commitment Diversion-Community Based(312143) Salary and Wages $ 202,794 $ 201,124 $ 238,078 $ 238,078 $ 250,572 Benefits 96,445 107,733 128,096 128,096 132,528 $ 299,239 $ 308,857 $ 366,174 $ 366,174 $ 383,100 TJJD-Mental Health Services-Community Based(312154) Salary and Wages $ 64,809 $ 65,620 $ 73,175 $ 73,175 $ 76,513 Benefits 32,247 30,271 35,324 35,324 36,305 Supplies and Other Charges 6,195 - - - - $ 103,251 $ 95,891 $ 108,499 $ 108,499 $ 112,818 TJJD-SA Aid Mental Health Services-Residential Programs(312157) Salary and Wages $ 71,534 $ 77,040 $ 85,482 $ 85,482 $ 89,215 Benefits 33,509 35,392 38,523 38,523 39,894 $ 105,042 $ 112,432 $ 124,005 $ 124,005 $ 129,109 TOTAL EXPENDITURES $ 1,472,466 $ 2,336,949 $ 2,754,408 $ 2,757,558 $ 3,060,993 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET STATE HOMELAND SECURITY GRANT For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(30000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Office of Attorney General-Web EOC $ 22,735 $ 23,750 $ 24,462 $ 24,462 $ 25,195 TOTAL REVENUES $ 22,735 $ 23,750 $ 24,462 $ 24,462 $ 25,195 EXPENDITURES(355400) GDEM-State Homeland Security(355400) Contract Services $ 22,735 $ 23,750 $ 24,462 $ 24,462 $ 25,195 $ 22,735 $ 23,750 24,462 24,462 25,195 TOTAL EXPENDITURES $ 22,735 $ 23,750 $ 24,462 $ 24,462 $ 25,195 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET METROPOLITAN PLANNING ORGANIZATION For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(30000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Grant-M.P.O. $ 393,077 $ 440,873 $ 521,025 $ 469,066 $ 811,224 Sale of Other Assets 32 - - - - TOTAL REVENUES $ 393,109 $ 440,873 $ 521,025 $ 469,066 $ 811,224 EXPENDITURES(424100) Salary and Wages $ 237,304 $ 273,967 $ 299,649 $ 299,649 $ 290,934 Benefits 106,769 115,613 137,805 137,805 141,291 Supplies and Other Charges 8,465 11,159 13,100 5,895 38,825 Contingency - - 19,016 - 12,329 Repairs and Maintenance - 245 1,100 80 1,850 Contracts for Services 40,572 37,389 47,855 23,138 48,495 Professional Services - 2,500 2,500 2,500 277,500 TOTAL EXPENDITURES $ 393,109 $ 440,873 $ 521,025 $ 469,066 $ 811,224 BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET AMERICAN RESCUE PLAN ACT For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(31000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest-Investments $ - $ - $ - $ American Rescue Plan Act - 1,509,822 20,884,000 - 10,110,124 Transfer from General Fund - - 15,784,000 15,610,777 470,000 TOTAL REVENUES $ - $ 1,509,822 $ 36,668,000 $ 15,610,777 $ 10,580,124 EXPENDITURES American Rescue Plan Act-General Government(116001) Salary and Wages $ - $ - $ - $ $ Discretionary Spending 7,299,824 (478,903) - - - Contract Services 132,000 819,897 1,668,000 8,920 695,766 Professional Services - - - - $ 7,431,824 $ 340,994 $ 1,668,000 $ 8,920 $ 695,766 American Rescue Plan Act-Medical Examiner's Office(340500) Capital Outlay $ 63,356 $ 1,180,751 $ 19,216,000 $ 7,659,676 $ 9,414,358 $ 63,356 $ 1,180,751 $ 19,216,000 $ 7,659,676 $ 9,414,358 American Rescue Plan Act-Human Services(350001) Supplies and Other Charges $ - $ (5,180) $ - $ - $ - Contract Services - (6,743) - $ - $ (1.1,923) $ - $ - $ - Medical Examiner-Non Grant Capital(63340510) Capital Outlay $ - $ - $ 15,784,000 $ 645,632 $ 15,435,220 $ - $ - $ 15,784,000 $ 645,632 $ 15,435,220 TOTAL EXPENDITURES $ 7,495,180 $ 1,509,822 $ 36,668,000 $ 8,314,228 $ 25,545,344 Net Changes in Fund Balance $ - $ - $ - $ 7,296,549 $ (14,965,220) FUND BALANCE,OCTOBER 1 $ - $ - $ - $ - $ 14,965,220 FUND BALANCE,SEPTEMBER 30 $ - $ - $ - $ 14,965,220 $ - BRAZOS COUNTY,TEXAS GRANT FUNDS PROPOSED BUDGET RURAL LAW ENFORCEMENT SALARY ASSISTANT PROGRAM(SB 22-2023) For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES(32000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest $ - $ 22,969 $ - $ - $ 18,350 Rural Prosector Supplement-County Attorney - 271,484 275,000 275,000 275,000 Rural Prosector Supplement-District Attorney - 274,157 275,000 275,000 275,000 Rural Law Enforcement Grant Program-Sheriff's Office - 480,613 500,000 500,000 500,000 TOTAL REVENUES $ - $ 1,049,224 $ 1,050,000 $ 1,050,000 $ 1,068,350 EXPENDITURES County Attorney-Rural Prosecutor's Salary Assistance Grant Program(181002) Salary and Wages $ - $ 222,473 $ 219,559 $ 219,559 $ 223,126 Benefits - 55,013 55,440 55,441 56,674 Contingency - - 1 - - $ - $ 277,486 $ 275,000 $ 275,000 $ 279,800 District Attorney-Rural Prosecutor's Salary Assistance Grant Program(191002) Salary and Wages $ - $ 224,505 $ 219,559 $ 219,559 $ 223,126 Benefits - 55,475 55,440 55,441 56,674 Contingency - - 1 - - $ - $ 279,979 $ 275,000 $ 275,000 $ 279,800 Sheriffs Office-Rural Law Enforcement Grant Program(281002) Supplies and Other Charges $ - $ 105,586 $ 67,000 $ 67,000 $ - Contingency - - - - 508,750 Repairs and Maintenance - 40,000 - - - Contract Services - - 100,000 100,000 - Capital Outlay - 346,174 333,000 325,975 7,025 $ - $ 491,759 $ 500,000 $ 492,975 $ 515,775 TOTAL EXPENDITURES $ - $ 1,049,224 $ 1,050,000 $ 1,042,975 $ 1,075,375 Net Changes in Fund Balance $ - S - $ - $ 7,025 $ (7.025) FUND BALANCE,OCTOBER 1 $ - $ - $ - $ - $ 7,025 FUND BALANCE,SEPTEMBER 30 $ - $ - $ - $ 7,025 $ - BRAZOS COUNTY,TEXAS PROPOSED BUDGET DEBT SERVICE FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED REVENUES (41000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Taxes $ 9,742,275 $ 11,706,752 $ 10,552,305 $ 10,942,444 $ 8,938,260 Penalty and Interest 56,762 65,781 55,000 54,515 60,000 Interest-Accounts 345,490 541,787 450,000 496,015 355,000 TOTAL REVENUES $ 10,144,527 $ 12,314,320 $ 11,057,305 $ 11,492,974 $ 9,353,260 EXPENDITURES (60000100/60002000) Debt Service-G.O. Interest $ 1,299,187 $ 2,739,750 $ 5,091,283 $ 2,202,738 $ 3,066,238 Debt Service-C.O. Interest 1,118,186 1,557,976 1,346,022 1,346,022 2,330,694 Debt Service-G.O.Principal 3,590,000 4,260,000 4,730,000 4,730,000 4,980,000 Debt Service-C.O.Principal 3,020,000 3,305,000 3,515,000 3,515,000 2,520,000 Bond Issuance Costs - - 120,000 - 120,000 Fiscal Agent Fees 800 1,849 5,000 1,000 5,000 TOTAL EXPENDITURES $ 9,028,173 $ 11,864,575 $ 14,807,305 $ 11,794,760 $ 13,021,932 Excess(Deficiency)of Revenues Over(Under)Expenditures $ 1,116,354 $ 449,745 S (3,750,000) $ (301,786) $ (3,668,672) OTHER FINANCING SOURCES(USES) Transfer from HOT Fund $ - $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 TOTAL OTHER FINANCING SOURCES(USES) $ - $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 Net Change in Fund Balance $ 1,116,354 $ 1,699,745 $ (2,500,000) $ 948,214 $ (2,418,672) Fund Balance,October 1 $ 2,869,589 $ 3,985,943 $ 2,541,516 $ 5,685,688 $ 6,633,902 Fund Balance,September 30 $ 3,985,943 $ 5,685,688 $ 41,516 $ 6,633,902 $ 4,215,230 BRAZOS COUNTY,TEXAS PROPOSED BUDGET Schedule of General Long Term Debt Payable By Issue September 30,2025 Debt Final Debt Authorized Interest Rates(%) Issue Maturity And Debt Issue And Dates Date Date Issued Certificates of Obligation 2012 Series,Issued For: 2.0/3.0/5.0/3.125 9/1/2012 9/1/2032 9,700,000 Courthouse Renovation,Tax Office 3.25/3.375 Fleet Maintenance Building, Renovations of Brazos Center Juvenile Detention Center Certificates of Obligation 2.0 to 4.0 11/1/2017 9/1/2037 11,650,000 2017 Series,Issued For: Juvenile Expansion Limited Tax Refunding Bonds 5.0 11/1/2017 9/1/2034 39,895,000 Series 2017 Issued For: 2008 Jail Expansion and 2009 Exposition Center Expansion and Cost of issuance of Certificates Certificates of Obligation 1.375 to 4.0 10/1/2020 9/1/2040 24,020,000 2020 Series,Issued For: AgriLife Building JP#1 &Const#1 Building Jail Kitchen Reno,Hail Repair Roads,R&B Heavy Equipment Facility Services Building Hwy 21 Land acquisition Certificates of Obligation 2.47 to 4.0 6/1/2023 9/1/2043 9,290,000 2023 Series,Issued For: County Administration Building County Courthouse County BISD Building(including parking lot) Brazos County Dispatch Center Sheriff Department:Central Receiving/Storage Facility General Obligation Bonds 2.47 to 4.0 6/1/2023 9/1/2043 27,110,000 2023 Series,Issued For: TxDOT Projects: Inner Loop East Rellis Leonard Road North 2818 Bush/Wellborn William D.Fitch Harvey Road County Roads Total Long Term Debt $ 121,665,000 Note: (1)All debt obligations of Brazos County are payable both as to principal and interest solely from and secured by ad valorem taxes levied against all taxable property within the County. Debt Service Requirements Debt Outstanding For Fiscal Year 2026 Principal Interest Totals Principal Interest Totals 2,410,000 188,888 2,598,888 575,000 73,850 648,850 7,925,000 1,668,250 9,593,250 545,000 254,750 799,750 16,290,000 1,968,250 18,258,250 4,065,000 740,188 4,805,188 20,095,000 3,637,026 23,732,026 1,085,000 499,544 1,584,544 8,805,000 4,136,900 12,941,900 315,000 402,550 717,550 25,710,000 12,846,550 38,556,550 915,000 1,226,050 2,141,050 $ 81,235,000 $ 24,445,864 $ 105,680,864 $ 7,500,000 $ 3,196,932 $ 10,696,932 BRAZOS COUNTY, TEXAS PROPOSED BUDGET SCHEDULED DEBT RETIREMENT BY YEARS At October 1, 2025 Total Total Fiscal Required Required Total Year End Principal Interest Requirements 2026 7,500,000 3,196,932 10,696,932 2027 7,830,000 2,849,731 10,679,731 2028 8,185,000 2,487,031 10,672,031 2029 4,425,000 2,106,819 6,531,819 2030 4,010,000 1,936,594 5,946,594 2031 4,145,000 1,773,644 5,918,644 2032 4,255,000 1,639,163 5,894,163 2033 4,365,000 1,498,438 5,863,438 2034 4,495,000 1,349,725 5,844,725 2035 - 43 32,025,000 5,607,788 37,632,788 $ 81,235,000 $ 24,445,864 $ 105,680,864 BRAZOS COUNTY,TEXAS PROPOSED BUDGET For The Fiscal Years Shown Est. Debt Est. Debt Est. Debt Est. Debt Est. Debt Requirements Requirements Requirements Requirements Requirements Description 09/30/26 09/30/27 09/30/28 09/30/29 09/30/30 2012 CO's(9/1/12) P 575,000 595,000 610,000 630,000 (Issued$9,700,000) I 73,850 56,600 38,750 19,688 2017 CO's(10/1/17) P 545,000 565,000 590,000 615,000 630,000 (Issued$11,650,000) I 254,750 232,950 210,350 186,750 168,300 2017 Refunding Bonds(10n/17) P 4,065,000 4,255,000 4,455,000 535,000 615,000 (Issued$39,895,000 1 740,188 536,938 324,188 101,438 89,400 2020 CO's(10i6n0) P 1,085,000 1,125,000 1,170,000 1,220,000 1,265,000 (Issued$24,020,000) I 499,544 456,144 411,144 364,344 315,544 2023 Certificates of Obligation P 315,000 330,000 350,000 365,000 385,000 (Issued$9,290,000) I 402,550 386,800 370,300 352,800 334,550 2023 General of Obligation P 915,000 960,000 1,010,000 1,060,000 1,115,000 (Issued$27,110,000) 1 1,226,050 1,180,300 1,132,300 1,081,800 1,028,800 Certified O/S Debt 10,696,931 10,679,731 10,672,031 6,531,819 5,946,594 Tax Rate $ 0.0302 $ 0.0302 $ 0.0302 $ 0.0302 $ 0.0302 Beginning Fund Balance 5,685,688 5,177,016 4,864,309 4,721,642 8,675,175 Tax Revenue @ 98% 8,938,259 9,117,024 9,299,365 9,485,352 9,675,059 Transfer From HOT Fund 1,250,000 1,250,000 1,230,000 1,000,000 1,000,000 Amount to be paid from Fund Balance Use of Funds (10,696,931) (10,679,731) (10,672,031) (6,531,819) (5,946,594) Fund Balance At End of Year 5,177,016 4,864,309 4,721,642 8,675,175 13,403,640 Available Taxable Value 30,154,970,897 30,758,070,315 31,373,231,721 32,000,696,356 32,640,710,283 Estimated Appraised Value Increase(Decrease)as a% 2% 2% 2% 2% 2% BRAZOS COUNTY,TEXAS PROPOSED BUDGET HEALTH AND LIFE INSURANCE FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED GROUP INSURANCE(50000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Employee Dental-County 458,173 488,912 487,885 569,883 524,250 Employer Payments-County 11,903,207 13,069,533 13,027,941 13,387,377 13,394,800 Employer-Medical-Health Dept. 430,058 448,811 444,062 474,852 473,800 Employee-Medical-Health Dept. 77,170 65,854 66,029 67,688 67,520 Employee-Dental-Health Dept. 19,101 17,438 17,621 18,273 16,950 Employer-Medical-MPO 32,850 33,882 33,882 33,785 33,780 Employee-Medical-MPO 8,013 7,788 7,788 4,204 4,120 Employee-Dental-MPO 1,320 1,320 1,320 1,016 930 Medical-Employee Deductions 2,148,375 2,222,482 2,213,830 2,213,144 2,270,140 Medical-Retiree Benefit(County Pay) 3,605,314 3,854,811 3,847,517 3,842,456 3,961,350 Medical-Retiree Benefit-Health District(County Pay) - 169,411 169,411 159,555 159,555 Medical-Retiree Benefit-CSCD(County Pay) - 101,647 101,647 101,356 101,355 Medical-Retiree Benefit-MPO(County Pay) - 16,941 16,941 16,893 16,890 Medical-Retiree Premium(Self Pay) 766,375 423,659 422,333 498,735 500,330 Medical-Retiree Premium-Health District(Self Pay) - 34,665 34,740 38,131 38,130 Medical-Retiree Premium-CSCD(Self Pay) - 12,135 12,135 13,483 13,480 Medical-Retiree Premium-MPO(Self Pay) - 756 756 840 840 Dental-Retiree Premium(Self Pay) 119,693 121,383 120,564 158,779 146,460 Excess Risk Benefit 2,699,628 1,878,064 1,000,000 1,008,406 1,000,000 Retiree Excess Risk Benefit - 3,379,297 - 176,177 - All Cobra Premiums 300 288 280 318 280 Refunds-Prescriptions 736,902 1,218,487 1,109,776 1,403,723 1,330,000 TOTAL REVENUES $ 23,006,477 $ 27,567,563 $ 23,136,458 $ 24,189,074 $ 24,054,960 Commissioners' Court has approved a contract with a third party administrator to assist with monitoring and paying health insurance claims by employees and their dependents. The County is self insured. To provide funding for this program,operational divisions are charged a monthly premium for each participating employee. Ad valorem taxes are used to fund this premium levy. Employees are required to pay for dependent coverage. There are participants additional to County staff who have elected affiliation with the program. These include retired employees,employees who have elected COBRA status, and employees of other governmental sub-divisions. BRAZOS COUNTY,TEXAS PROPOSED BUDGET HEALTH AND LIFE INSURANCE FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED GROUP INSURANCE(64005000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Supplies and Other Charges $ 1,769 $ 2,221 $ 2,865 $ 4,789 $ 5,100 Contingency - - 5,504,868 - 2,730,927 Contract Services 1,650 1,950 1,700 1,600 2,000 Administrative Fees 502,129 2,068,523 1,068,052 2,922,510 7,107,000 Transitional Reinsurance,Pcor Institute Fee 5,120 (9,947) 6,000 8,455 8,500 Claims-Prescriptions 4,459,906 3,978,738 4,564,900 5,088,719 4,595,000 Claims-Medical 8,549,373 7,794,296 10,309,400 11,491,046 10,763,000 Claims-Dental 395,987 468,456 371,000 517,541 472,000 Life Insurance - - 50,000 - 50,000 Stop Loss Premium 2,026,673 502,766 4,300,000 524,114 - Deer Oaks Employee Assistance - 15,956 14,000 10,897 17,000 Professional Services 141,572 120,100 155,000 167,046 155,000 $ 16,084,179 $ 14,943,059 $ 26,347,785 $ 20,736,717 $ 25,905,527 Health&Wellness Clinic(64005100) Salary&Wages $ 227,069 $ 221,846 $ 613,589 $ 211,591 $ 642,530 Benefits (209,411) 106,496 255,829 118,016 263,242 Supplies and Other Charges 48,560 56,716 106,280 48,523 86,880 Contingency - - 20,000 - 20,000.00 Repair&Maintenance 75 65 125 171 750 Contractual Services 799 765 10,000 - 5,000 Professional Services 237,604 252,098 270,200 234,693 280,000 $ 304,696 $ 637,986 $ 1,276,023 $ 612,994 $ 1,298,402 Wellness Programs(64005300) Departmental Support $ 2,757 $ - $ 15,750 $ 12,656 $ 15,750 $ 2,757 $ - $ 15,750 $ 12,656 $ 15,750 Retiree Health Insurance(64005700) Supplies and Other Charges $ 584 $ - $ - $ - $ - Contractual Services 5,405,013 8,354,697 5,996,900 5,005,413 7,015,000 $ 5,405,597 $ 8,354,697 $ 5,996,900 $ 5,005,413 $ 7,015,000 TOTAL EXPENDITURES $ 21,797,229 $ 23,935,739 $ 33,636,458 $ 26,367,780 $ 34,234,679 NONOPERATING REVENUES Fees $ - $ - $ $ $ - Interest - - - TOTAL NONOPERATING REVENUES $ - $ - $ - $ - $ - BRAZOS COUNTY,TEXAS PROPOSED BUDGET HEALTH AND LIFE INSURANCE FUND For The Year Ending September 30,2026 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2025 FY 2026 FY 2023 FY 2024 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET INCOME BEFORE TRANSFERS $ 1,209,248 $ 3,631,824 $ (10,500,000) $ (2,178,706) $ (10,179,719) Transfer In(Out) - - CHANGE IN NET POSITION $ 1,209,248 $ 3,631,824 $ (10,500,000) $ (2,178,706) $ (10,179,719) FUND BALANCE,OCTOBER 1 $ 7,517,353 $ 8,726,601 $ 10,573,925 $ 12,358,425 $ 10,179,719 FUND BALANCE,SEPTEMBER 30 $ 8,726,601 $ 12,358,425 S 73,925 $ 10,179,719 $ 0 Commissioners' Court has approved a contract with a third party administrator to assist with monitoring and paying health insurance claims by employees and their dependents. In addition, employees are provided with a standard life insurance policy. The County is self-insured. To provide funding for this program, operational divisions are charged a monthly premium for each participating employee. Ad valorem taxes are used to fund this premium levy. Employees are required to pay for dependent coverage. There are participants additional to County staff who have elected affiliation with the program. These include retired employees, employees who have elected COBRA status,and employees of other governmental sub-divisions. In addition,the General Fund provides funding for retiree health costs.During FY 2014 Commissioners'Court created a Medical Services Division contracted with a medical doctor to direct and manage the prisoners in the county Jail and Juvenile. The doctor will coordinate and direct the Health&Wellness clinic and Juvenile Services medical staff as well.