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2026/08/12 Workshop Session 9:00 AM
1 2 3 0 BRAZOS COUNTY BRYAN, TEXAS NOTICE OF MEETING AND AGENDA WORKSHOP SESSION BRAZOS COUNTY COMMISSIONERS COURT THE PUBLIC MAY WATCH THE MEETING LIVE AT HTTPS://WWW.YOUTUBE.COM/(a�BRAZOSCOUNTY3227 BRAZOS COUNTY COMMISSIONERS COURT WILL MEET IN A WORKSHOP SESSION AS FOLLOWS: MEETING DATE: August 12, 2026 MEETING TIME: 9:00 AM MEETING PLACE: Brazos County Administration Building, 200 South Texas Ave., Suite 106, Bryan, Texas 77803 Call to Order Presentation and Discussion of the FY 2026-2027 County Budget - Funds A. Special Funds B. Grant Funds C. Debt Service Fund D. Health and Life Fund E. General Fund Presentation and Discussion of the FY 2026-2027 County Budget - Taxes A. Certified Appraised Values for Tax Year 2026 B. No New Revenue Rate, Debt Rate and Voter Approval Rate for Tax Year 2026 C. 2026 Tax Rate Options Adjourn The following minutes of the Workshop held August 12, 2026, have been examined and are approved in open Court this the 15th day of September 2026, in Bryan, Duane Peters County Judge Chuck Konderla Commissioner, Precinct 2 Attest: ` g% X i6l Karen County Clerk Fred Brown Commissioner, Precinct 3 Texas. MINUTES AUGUST 12, 2026 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 9:00 a.m. on Wednesday, August 12, 2026 with the following members of the Court present: Duane Peters, 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 2026-2027 County Budget - Funds A. Special Funds B. Grant Funds C. Debt Service Fund D. Health and Life Fund E. General Fund Budget Officer Nina Payne opens Day 3 of the budget workshops and introduces the discussion of the proposed FY27 budget. A. Special Funds — Ms. Payne emphasizes that these funds generally do not affect the General Fund, except in rare cases when a transfer is required to cover a specific cost. • Hotel Occupancy Tax: Increased $1.7 million to provide additional funding for Expo deferred maintenance if costs exceed the anticipated $10 million. • State Lateral Road: Increased $37,842 for eligible road projects. • Law Library: Increased $51,679 to cover legal research subscriptions. • LPPF: Decreased $8.4 million, with approximately $58 million budgeted for FY27. • Law Enforcement Education: Decreased approximately $25,000. • County Clerk Record Management: Increased approximately $216,000 to help fund new software. • Courthouse Security: Budgeted $455,502 for security equipment at qualifying courthouse facilities. • Justice Court Security/Technology: Funds support security and technology needs for JP courts, subject to statutory restrictions. • Other funds reviewed included court technology, forfeiture, crime, election, vehicle inventory tax, bail bond, and county attorney funds, each restricted to their designated purposes. The review concluded with no further questions, and it was reiterated that these funds do not impact the General Fund or tax rate. B. Grant Funds — • Specialty Court Programs: $135,288 for drug and specialty courts; the grant decreases annually and may require a county transfer to cover costs. • Statewide Victim Notification Services: $15,320. • Edward Byrne Justice Assistance Grant: $7,403 for Sheriff's Office equipment. • TJJD Juvenile Grants: approximately $2.1 million, primarily for salaries and benefits, with a $949,643 transfer required. • Metropolitan Planning Organization Grant: $698,479, fully funded by the state. • Rural Law Enforcement Salary Assistance: Approximately $1.6 million to supplement salaries for the DA, County Attorney, and Sheriff, with some funds available for equipment. C. Debt Service Fund — The proposed FY27 budget includes $14 million for debt principal and interest payments, with a small contingency for potential new debt. Some existing debt will begin falling off in coming years. D. Health and Life Fund — The FY27 Health & Life Fund is budgeted at $36 million, covering employee and retiree health insurance, life and dental insurance, and wellness programs. Health insurance costs are increasing, while the wellness clinic budget decreased to $875,000 due to position changes. Officials noted concerns about the fund balance declining and the need to monitor costs, particularly prescription rebates. E. General Fund/ Overview — Ms. Payne presented the proposed budget shows approximately $221 million in revenues but remains $17 million short based on current ad valorem tax revenue. Key factors include health insurance costs, salary adjustments, new positions, departmental resources, community support, and transfers to capital and grant funds. Officials emphasized controlling costs, maintaining lean staffing, and using data to justify future positions and services while recognizing the workload placed on county employees. The county plans to increase use of data and performance measures to evaluate departments and inform budget decisions. County Auditor Marci Turner shared that after accounting for restricted, non -spendable, and committed amounts, the County estimates $76.5 million in spendable fund balance. The $40 million emergency reserve remains committed, with an additional $2.2 million added based on FY 2025 revenues. The County also has $20 million committed for deferred maintenance and $12.6 million in capital projects rolling into the next fiscal year. After planned uses, approximately $65 million remains available for future budget balancing. Staff will research how the County's fund balance compares with similarly sized counties. At 9:47 a.m. Ms. Turner asked for a recess, the Workshop reconvened at 9:58 a.m. 3. Presentation and Discussion of the FY 2026-2027 County Budget - Taxes A. Certified Appraised Values for Tax Year 2026 B. No New Revenue Rate, Debt Rate and Voter Approval Rate for Tax Year 2026 C. 2026 Tax Rate Options A. Certified Appraised Values for Tax Year 2026 County Auditor Marci Turner shared Brazos County's 2026 taxable value is $35.187 billion. While more than $1.1 billion in new property was added, existing property values declined by about $165 million. Major reductions came from property protests, homestead and other valuation caps, lower mineral values, and new exemptions. Because existing taxable values declined, the county's no -new -revenue and voter - approval tax rates are increasing. B. No New Revenue Rate, Debt Rate and Voter Approval Rate for Tax Year 2026 Ms. Turner continued to share Brazos County's 2026 no -new -revenue tax rate and the voter -approval rate. The debt rate increased slightly because the county issued new debt, although it remains below the FY2024 rate. Officials emphasized that the county needs to gradually bring maintenance and operations (M&O) revenue in line with ongoing expenses over the next 5-8 years, rather than relying on fund balance. Fund balance should be reserved for one-time projects, while long-term capital projects should generally be financed through debt. The Court discussed the county's $17 million M&O funding gap, largely driven by unfunded mandates and rising health-care costs. They also highlighted $3.8 billion in disputed property values, creating uncertainty in future tax revenue. Commissioners expressed concerns about appraisal practices, rapid growth, and the costs of providing required services. They emphasized that the county receives only a small portion of residents' total property tax bills. C. 2026 Tax Rate Options — Ms. Turner reviewed several FY 2026-27 tax rate scenarios. Staff emphasized that the County is working toward having ongoing M&O revenues cover ongoing expenses within five to eight years, while using fund balance for one-time costs and debt for long-term capital projects. In conclusion Budget Officer Nina Payne advised the Court that large new valuations and declining existing property valuations are affecting all taxing entities in the county. She outlined the remaining budget process and statutory deadlines. A public hearing on the tax rate and budget will be held September 1, followed by adoption of the FY 2026- 27 budget and tax rate the same day. A copy of this presentation has been made a part of the legal minutes. 4. Adjourn The Court thanked staff and department heads for their work. The workshop was adjourned at 10:50 a.m. BRAZOS COUNTY Pg A- of COMMISSIONER'S COURT DAY OF �_, 20 a�6 C� A M, WccK qtap Name: -� SL \ • Q � I \ 1 f 5 t 7J.J %A a,! 5�" I, Af3411 S pe c. v r✓l cc s W� CG ovj K 112c4,0e A,<6,0,0,w v ```b�a�-.� !�I t Organization (Please print) b�q 0,0-ylm ax�-t C.7 .� 4 T k� h7 L Fr t --+ �t�KC�'MEiyJ- BRAZOS COUNTY Pg)— of -- COMMISSIONER'S COURT t a —DAY OF , 20 I ; u 9/PK Name: (Pleas print) 64-c-, &I 1, ("7/- QA f GVAAry YY1G GO tA& 50� aZa�r A/41-�A� W O-VrV CC CALVNuZL-L QtS r� ) o.ri- G(iS1't(�r� V' I p..(rccj kqL- 81 �v n GS Organization (Please pri ev u d, u"k,5k,\,0v, P�� - � 6CSO Fp t� r, C; � i-41 <-3 Sc* / 1 (. - 1 DD e-_-i �2-2-�-Aj C0 n 571, � Budget 2023 Budget 2024 BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUNDS BUDGET SUMMARY For The Year Ending September 30, 2027 Budget 2025 Budget 2026 Budget 2027 Budget 2026 vs 2027 Incr/(Deer) % of Budget SPECIAL REVENUE FUND Hotel Occupancy Tax 8,500,000 4,300,000 6,370,838 5,995,611 7,724,374 $ 1,728,763 29% 10.42% State Lateral Road 30,300 251,000 284,000 171,691 209,533 $ 37,842 22% 0.28% Unclaimed Property Fund 65,200 71,000 109,000 146,897 26,511 $ (120,386) -82% 0.04% Law Library Fund 56,000 77,500 267,500 369,828 421,507 $ 51,679 14% 0.57% Local Provider Participation Fund 51,270,000 58,864,372 62,480,000 66,538,800 58,105,870 $ (8,432,930) -13% 78.39% Law Enforcement Education Fund 80,204 83,860 119,638 150,600 125,448 $ (25,152) -17% 0.17% Court Records Preservation Fund 673,000 300,500 729,400 - -- $ - 0% 0.00% County Clerk Records Management Fund 1,763,000 1,600,000 1,628,000 1,717,140 1,934,041 $ 216,901 13% 2.61% County Clerk Archival Fund 1,672,000 1,618,000 1,781,000 2,116,000 2,116,730 $ 730 0% 2.86% Courthouse Security Fund 628,651 170,050 251,800 387,877 455,502 $ 67,625 17% 0.61% Justice Court Security Fund 202,000 242,000 301,800 313,868 338,538 $ 24,670 8% 0.46% District Clerk Management Fund 267,000 264,000 429,000 1,217,786 1,178,764 $ (39,022) -3% 1.59% District Clerk Archival Fund 34,500 - 1,765 - -- $ - 0% 0.00% Justice of the Peace Technology Fund 195,500 221,000 121,200 133,738 161,401 $ 27,663 21% 0.22% County and District Court Tech Fund 114,000 129,000 148,400 164,978 178,879 $ 13,901 8% 0.24% Forfeitures Fund 35,000 33,000 37,827 81,476 91,137 $ 9,661 12% 0.12% D. A. Hot Check Collection Fund 4,650 4,950 5,550 6,285 6,546 $ 261 4% 0.01% Bail Bond Board Fee Fund 101,000 108,500 121,500 129,841 135,737 $ 5,896 5% 0.18% Voter Registration Fund 62,145 - - - - $ - 0% 0.00% Vehicle Inventory Tax Interest Fund 315,750 348,500 428,766 498,805 563,556 $ 64,751 13% 0.76% Sheriff - Crime Fund 126,750 113,500 120,611 120,965 115,740 $ (5,225) -4.3% 0.16% District Attorney - Crime Fund 263,000 271,000 246,900 153,705 125,248 $ (28,457) -19% 0.17% Election Contracts Fund 41,000 90,000 91,500 57,241 48,500 $ (8,741) -15% 0.07% County Attorney Operating Fund 62,000 70,000 69,000 66,359 61,765 $ (4,594) -7% 0.08% TOTAL SPECIAL REVENUE FUNDS $ 66,562,650 $ 69,231,732 $ 76,144,995 $ 80,539,491 $ 74,125,327 $ (6,414,164) -7.96% REVENUES (11000) Hotel, Motel Tax Venue Tax Interest P & I On Taxes Program Income Other Subscriptions - SBITA BRAZOS COUNTY, TEXAS HOTEL OCCUPANCY TAX SPECIAL REVENUE FUND PROPOSED BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 2,973,286 $ 3,059,740 $ 2,919,000 $ 3,034,822 $ 3,100,000 1,110,866 1,147,399 1,000,000 1,100,925 1,200,000 318,887 412,365 315,000 365,296 330,000 3,363 10,763 - 3,179 - 2,750 - - - - 46,708 4,385 - - - TOTAL REVENUES $ 4,455,860 $ 4,634,652 $ 4,234,000 $ 4,504,222 $ 4,630,000 EXPENDITURES (11002500) Hotel Occupancy Tax (11002500) Salary and Wages Benefits Supplies and Other Charges Contingency Repair and Maintenance Contract Services Professional Fees Community Contracts Capital Outlay Venue Tax - Kyle Field Community Contracts Expo Complex Improvements (11002900) Repairs and Maintenance Contract Services Professional Fees $ 75,019 $ 127,203 $ 177,830 $ 160,411 $ 178,988 36,336 56,871 78,806 75,401 84,036 32,748 119,943 70,375 49,118 57,850 - - 500,000 - 500,000 - - 2,600 - 45,000 175,950 183,536 210,500 206,827 268,000 5,300 5,300 5,500 5,300 5,500 - 100,000 50,000 50,000 50,000 563,572 44,287 100,000 45,777 150,000 $ 888,925 $ 637,140 $ 1,195,611 $ 592,834 $ 1,339,374 $ 1,110,866 $ 1,147,399 $ 1,000,000 $ 1,129,240 $ 1,200,000 $ 1,110,866 $ 1,147,399 $ 1,000,000 $ 1,129,240 $ 1,200,000 $ 1,500,000 $ - $ 3,000,000 - 1,480 10,000 125,490 1,050,000 924,351 925,000 $ - $ 125,490 $ 2,550,000 $ 925,831 $ 3,935,000 BRAZOS COUNTY, TEXAS HOTEL OCCUPANCY TAX SPECIAL REVENUE FUND PROPOSED BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated EXPENDITURES (11002500) Cont. Operating Transfers Transfer to Debt Service Fund Transfer to Expo Expansion FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 $ 1,250,000 TOTAL EXPENDITURES AND TRANSFERS $ Net Changes in Fund Balance $ 3,249,791 1,206,069 $ $ 3,160,029 1,474,623 $ $ 5,995,611 (1,761,611) $ 3,897,905 $ 606,317 $ $ 7,724,374 (3,094,374) FUND BALANCE, OCTOBER 1 $ 5,557,473 $ 6,763,542 $ 8,424,255 $ 8,238,165 $ 8,844,483 FUND BALANCE, SEPTEMBER 30 $ 6,763,542 $ 8,238,165 $ 6,662,644 $ 8,844,483 $ 5,750,109 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, 2027 With Comparative Data for the Year Ending as Indicated FY 2024 REVENUES (12000) ACTUAL Interest - Accounts $ 13,764 $ State of Texas - Lateral Road Fund 29,508 FY 2026 FY 2026 FY 2027 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL BUDGET ESTIMATE BUDGET 8,004 $ 6,500 $ 7,217 $ 6,500 29,502 29,000 29,519 29,000 TOTAL REVENUES $ 43,272 $ 37,506 $ 35,500 $ 36,736 $ 35,500 EXPENDITURES (56006000) Repair & Maintenance $ TOTAL EXPENDITURES Net Changes in Fund Balance FUND BALANCE, OCTOBER 1 FUND BALANCE, SEPTEMBER 30 - $ 165,000 $ 171,691 $ - $ 209,533 $ - $ 165,000 $ 171,691 $ - $ 209,533 $ 43,272 $ (127,494) $ (136,191) $ 36,736 $ (174,033) $ 221,519 $ 264,791 $ 136,191 $ 137,297 $ 174,033 $ 264,791 $ 137,297 $ - $ 174,033 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (13000) Interest - Accounts $ FY 2024 ACTUAL 23,062 $ FY 2025 ACTUAL 26,138 FY 2026 ADOPTED BUDGET $ 21,500 FY 2026 YEAR-END ESTIMATE $ 18,511 FY 2027 PROPOSED BUDGET $ 8,000 TOTAL REVENUES $ 23,062 $ 26,138 $ 21,500 $ 18,511 $ 8,000 EXPENDITURES (12005000) Supplies and Other Charges $ - $ - $ 2,000 $ - $ 8,000 Contingency - - 144,897 - - - - 146,897 - 8,000 Operating Transfers Transfer to General Fund $ - $ - $ - $ 123,574 $ 18,511 $ - $ - $ - $ 123,574 $ 18,511 TOTAL EXPENDITURES AND TRANSFERS $ - $ - $ 146,897 $ 123,574 $ 26,511 Net Changes in Fund Balance $ 23,062 $ 26,138 $ (125,397) $ (105,063) $ (18,511) FUND BALANCE, OCTOBER 1 $ 74,374 $ 97,436 $ 125,397 $ 123,574 $ 18,511 FUND BALANCE, SEPTEMBER 30 $ 97,436 $ 123,574 $ - $ 18,511 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (15000) Fees - County Clerk Fees - District Clerk Interest - Accounts $ FY 2024 ACTUAL 20,279 84,795 8,101 $ FY 2025 ACTUAL 19,355 101,230 11,021 FY 2026 ADOPTED BUDGET $ 17,560 97,000 8,000 FY 2026 YEAR-END ESTIMATE $ 18,295 94,704 10,151 FY 2027 PROPOSED BUDGET $ 20,000 110,000 11,000 TOTAL REVENUES $ 113,175 $ 131,606 $ 122,560 $ 123,150 $ 141,000 EXPENDITURES (52000100) Supplies and Other Charges $ 65,385 $ 67,876 $ 369,828 $ 74,410 $ 421,507 TOTAL EXPENDITURES $ 65,385 $ 67,876 $ 369,828 $ 74,410 $ 421,507 Net Changes in Fund Balance $ 47,790 $ 63,730 $ (247,268) $ 48,740 $ (280,507) FUND BALANCE, OCTOBER 1 $ 120,247 $ 168,037 $ 247,268 $ 231,767 $ 280,507 FUND BALANCE, SEPTEMBER 30 $ 168,037 $ 231,767 $ - $ 280,507 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (16000) Part -Scott& White Part -CS Medical Center Part -St. Joseph Part -Physicians Center Part - Encompass (CHI St. Joseph Rehab Hospital) Part-Caprock Local Provider Part. Fund Refund Interest - Accounts FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 16,123,273 $ 23,382,568 $ 18,515,000 $ 18,519,249 $ 18,515,000 3,689,202 4,311,120 4,310,000 4,311,120 4,310,000 17,710,357 16,015,491 16,015,000 16,015,491 16,015,000 1,257,954 1,637,941 1,635,000 1,637,941 1,635,000 1,227,908 1,996,044 1,995,000 1,996,044 1,995, 000 487,494 79,569 - - - - 460,551 - 3,539,102 - 1,392,213 1,148,426 1,045,000 857,889 995,000 TOTAL REVENUES S 41,888,401 S 49,031,710 $ 43,515,000 $ 46,876,836 $ 43,465,000 EXPENDITURES (34000200) Community Contracts $ 37,357,270 $ 51,598,849 $ 66,518,800 $ 54,513,160 $ 58,085,870 Operating Transfers Transfer to General Fund $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 TOTAL EXPENDITURES AND TRANSFERS $ 37,377,270 $ 51,618,849 $ 66,538,800 $ 54,533,160 $ 58,105,870 Net Changes in Fund Balance $ 4,511,131 $ (2,587,139) $ (23,023,800) $ (7,656,324) $ (14,640,870) FUND BALANCE, OCTOBER 1 $ 20,373,202 $ 24,884,333 $ 23,023,800 $ 22,297,194 $ 14,640,870 FUND BALANCE, SEPTEMBER 30 $ 24,884,333 $ 22,297,194 $ - $ 14,640,870 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (18000) State LEOSE - Training $ FY 2024 ACTUAL 37,584 $ FY 2025 ACTUAL 42,779 FY 2026 ADOPTED BUDGET $ 42,750 FY 2026 YEAR-END ESTIMATE $ 42,991 FY 2027 PROPOSED BUDGET $ 42,750 TOTAL REVENUES $ 37,584 $ 42,779 $ 42,750 $ 42,991 $ 42,750 EXPENDITURES LEOSE Training - Constable Precinct 1 $ - $ - $ 14,411 $ - $ 14,360 LEOSE Training - Constable Precinct 2 - - 15,473 650 14,772 LEOSE Training - Constable Precinct 3 - - 8,837 - 8,786 LEOSE Training - Constable Precinct 4 - - 16,231 - 16,179 LEOSE Training - County Attorney 500 - 9,969 - 9,918 LEOSE Training - District Attorney 2,310 2,579 5,181 1,568 2,629 LEOSE Training - Sheriff 7,557 2,622 18,799 10,017 8,885 LEOSE Training -Jail 15,544 12,000 61,699 12,119 49,919 TOTAL EXPENDITURES $ 25,911 $ 17,201 $ 150,600 $ 24,354 $ 125,448 Net Changes in Fund Balance $ 11,673 $ 25,578 $ (107,850) $ 18,637 $ (82,698) FUND BALANCE, OCTOBER 1 $ 69,560 $ 81,233 $ 107,850 $ 106,811 $ 125,448 FUND BALANCE, SEPTEMBER 30 $ 81,233 $ 106,811 $ - $ 125,448 $ 42,750 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 COURT RECORDS PRESERVATION FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (19000) FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 ADOPTED BUDGET FY 2026 YEAR-END ESTIMATE FY 2027 PROPOSED BUDGET Fees for Service - Co Records Mgt $ - $ - $ - $ - $ - Fees for Service - Ct Records Preservation 410 - - - - Interest - Accounts 36,546 - - - - TOTAL REVENUES $ 36,956 $ - $ - $ - $ - EXPENDITURES (50000200) Court Record Preservation (Government Code: Section 51.708) Supplies and Other Charges $ - $ - $ - $ - Contractual Services - - - - Operating Transfers Transfer to District Clerk Records Management Fund $ - $ 702,725 $ - $ - $ - $ - $ 702,725 $ - $ - $ - TOTAL EXPENDITURES AND TRANSFERS $ - $ 702,725 $ - $ - $ - Net Changes in Fund Balance $ 36,956 $ (702,725) $ - $ - $ - FUND BALANCE, OCTOBER 1 $ 665,769 $ 702,725 $ - $ - $ - FUND BALANCE, SEPTEMBER 30 $ 702,725 $ - $ - $ - $ - 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 PROPOED BUDGET COUNTY CLERK RECORDS MANAGEMENT FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED REVENUES (20000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 305,258 $ 320,659 $ 300,000 $ 318,268 $ 315,000 Interest - Accounts 69,629 73,115 55,000 63,734 57,750 TOTAL REVENUES $ 374,887 $ 393,774 $ 355,000 $ 382,002 $ 372,750 EXPENDITURES (21005000) Salary and Wages $ 124,374 $ 133,395 $ 140,014 $ 142,635 $ 128,538 Benefits 62,648 66,346 86,618 70,197 91,008 Supplies and Other Charges 17,345 6,695 8,500 105 8,500 Contingency - - 1,056,168 - 1,280,155 Repairs and Maintenance 133,123 77,016 500 657 500 Contracts for Services - - 425,340 15,809 425,340 Capital Outlay 22,822 - - - - TOTAL EXPENDITURES $ 360,312 $ 283,452 $ 1,717,140 $ 229,403 $ 1,934,041 Net Changes in Fund Balance $ 14,575 $ 110,322 $ (1,362,140) $ 152,599 $ (1,561,291) FUND BALANCE, OCTOBER 1 $ 1,283,795 $ 1,298,370 $ 1,362,140 $ 1,408,692 $ 1,561,291 FUND BALANCE, SEPTEMBER 30 $ 1,298,370 $ 1,408,692 $ - $ 1,561,291 $ - 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.. REVENUES (20010) Fees for Service Interest - Accounts BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY CLERK ARCHIVAL FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 280,855 $ 301,845 $ 295,000 $ 302,895 $ 295,000 74,393 86,971 63,000 73,105 63,000 TOTAL REVENUES $ 355,248 $ 388,816 $ 358,000 $ 376,000 $ 358,000 EXPENDITURES (21006000) Contingency $ - $ - $ 1,541,000 $ - $ 1,541,730 Contracts for Services 220,953 263,277 575,000 226,230 575,000 $ 220,953 $ 263,277 $ 2,116,000 $ 226,230 $ 2,116,730 Operating Transfers Transfer to General Fund $ - $ - $ - $ - $ - TOTAL EXPENDITURES AND TRANSFERS $ 220,953 $ 263,277 $ 2,116,000 $ 226,230 $ 2,116,730 Net Changes in Fund Balance $ 134,295 $ 125,539 $ (1,758,000) $ 149,770 $ (1,758,730) FUND BALANCE, OCTOBER 1 $ 1,349,126 $ 1,483,421 $ 1,758,000 $ 1,608,960 $ 1,758,730 FUND BALANCE, SEPTEMBER 30 $ 1,483,421 $ 1,608,960 $ - $ 1,758,730 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED REVENUES (22000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 89,005 $ 110,054 $ 114,600 $ 115,667 $ 107,500 Interest - Accounts 6,601 11,321 5,000 10,661 10,500 TOTAL REVENUES $ 95,606 $ 121,375 $ 119,600 $ 126,328 $ 118,000 EXPENDITURES Sheriff Support (51000100): Supplies and Other Charges $ 2,936 $ 7,648 $ 2,510 $ 7,712 $ 12,010 Contingency - - 300,702 - 358,551 Repairs and Maintenance 4,633 1,243 20,000 1,274 20,000 Contract Services - 450 53,514 47,808 53,514 Community Contracts 1,062 1,158 1,151 1,150 1,427 Capital Outlay 6,264 - 10,000 - 10,000 $ 14,895 $ 10,499 $ 387,877 $ 57,944 $ 455,502 TOTAL EXPENDITURES AND TRANSFERS $ 14,895 $ 10,499 $ 387,877 $ 57,944 $ 455,502 Net Changes in Fund Balance $ 80,711 $ 110,876 $ (268,277) $ 68,384 $ (337,502) FUND BALANCE, OCTOBER 1 $ 77,531 $ 158,242 $ 268,277 $ 269,118 $ 337,502 FUND BALANCE, SEPTEMBER 30 $ 158,242 $ 269,118 $ - $ 337,502 $ - The County collects a fee as part of the court costs to provide adequate security for buildings that house a District or County 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, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED REVENUES (22010) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 35,819 $ 21,538 $ 8,800 $ 10,078 $ 9,600 Interest - Accounts 12,673 14,872 10,750 12,000 12,000 TOTAL REVENUES $ 48,492 $ 36,410 $ 19,550 $ 22,078 $ 21,600 EXPENDITURES (51000300) Supplies and Other Charges $ - $ - $ 60,000 $ - $ 30,000 Repair and Maintenance - - 60,000 - 30,000 Contracts for Services - - 30,000 - 30,000 Professional Services - - 60,000 - 60,000 Capital Outlay - - 163,868 - 188,538 TOTAL EXPENDITURES $ - $ - $ 373,868 $ - $ 338,538 Net Changes in Fund Balance $ 48,492 $ 36,410 $ (354,318) $ 22,078 $ (316,938) FUND BALANCE, OCTOBER 1 $ 209,959 $ 258,451 $ 294,318 $ 294,861 $ 316,938 FUND BALANCE, SEPTEMBER 30 $ 258,451 $ 294,861 $ (60,000) $ 316,938 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (23000) Fees for Service Interest - Accounts Transfer from Court Records Management Fund FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 126,480 $ 153,497 $ 135,000 $ 133,347 $ 135,000 14,173 56,366 40,000 41,062 40,000 - 702,725 - - - TOTAL REVENUES $ 140,653 $ 912,588 $ 175,000 $ 174,409 $ 175,000 EXPENDITURES (20005000) Salary and Wages Benefits Supplies and Other Charges Contracts for Services Professional Fees TOTAL EXPENDITURES Net Changes in Fund Balance FUND BALANCE, OCTOBER 1 FUND BALANCE, SEPTEMBER 30 $ 60,195 $ 61,627 $ 81,012 $ 39,650 $ 96,394 4,718 15,275 20,400 11,153 43,798 - - - 2,928 995,572 178,673 1,096,374 78,183 23,000 - 20,000 - 20,000 $ 64,913 $ 255,575 $ 1,217,786 $ 131,914 $ 1,178,764 $ 75,740 $ 657,013 $ (1,042,786) $ 42,495 $ (1,003,764) $ 228,516 $ 304,256 $ 1,042,786 $ 961,269 $ 1,003,764 $ 304,256 $ 961,269 $ - $ 1,003,764 $ - 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 Section 134.101, 134.102, 135.134 and 134.155, Texas Government Code. BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET DISTRICT CLERK ARCHIVAL FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED REVENUES (23010) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 320 $ 95 $ - $ - $ - Interest - Accounts 75 75 - - - TOTAL REVENUES $ 395 $ 170 $ - $ - $ - EXPENDITURES (20006000) Professional Fees $ - $ 1,774 $ - $ - $ - TOTAL EXPENDITURES $ - $ 1,774 S - $ - $ - Net Changes in Fund Balance $ 395 $ (1,604) $ - $ - $ - FUND BALANCE, OCTOBER 1 $ 1,209 $ 1,604 S - $ - $ - FUND BALANCE, SEPTEMBER 30 $ 1,604 $ - S - $ - $ - 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. REVENUES (24000) Fees for Service Interest BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET JUSTICE OF THE PEACE TECHNOLOGY FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 30,069 $ 28,858 $ 27,550 $ 31,937 $ 29,500 10,515 4,660 3,300 4,104 4,000 TOTAL REVENUES $ 40,584 $ 33,518 $ 30,850 $ 36,041 $ 33,500 EXPENDITURES JP's (24005000) Contingency $ - $ - $ 73,738 $ - $ 140,851 $ - $ - $ 73,738 $ - $ 140,851 JP #1 (24005100) $ 1,420 Supplies and Other Charges $ 2,988 $ 12,800 $ 43 $ - Contingency - - - - - Contract Services - - 2,200 - 2,400 $ 2,988 $ 1,420 $ 15,000 $ 43 $ 2,400 JP #2 (24005200) Supplies and Other Charges $ 1,231 $ 3,252 $ 12,800 $ - $ 11,262 Contingency - - - - - Contract Services - - 2,200 - 1,400 Capital Outlay 49,937 - - - - $ 51,168 $ 3,252 $ 15,000 $ - $ 12,662 JP #3 (24005300) Supplies and Other Charges $ 2,997 $ 3,349 $ 12,800 $ - $ - Contingency - - - - - Contract Services - - 2,200 - 1,600 Capital Outlay 49,064 - - - $ 52,061 $ 3,349 $ 15,000 $ - $ 1,600 JP #4 (24005400) Supplies and Other Charges $ 6,172 $ 1,460 $ 12,800 $ 2,890 $ 2,288 Contingency - - - - - Contract Services - - 2,200 - 1,600 Capital Outlay 49,937 - - - - $ 56,109 $ 1,460 $ 15,000 $ 2,890 $ 3,888 TOTAL EXPENDITURES $ 162,326 $ 9,481 $ 133,738 $ 2,933 $ 161,401 BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET JUSTICE OF THE PEACE TECHNOLOGY FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Net Changes in Fund Balance $ (121,742) $ 24,037 $ (102,888) $ 33,108 $ (127,901) FUND BALANCE, OCTOBER 1 $ 192,498 $ 70,756 $ 102,888 $ 94,793 $ 127,901 FUND BALANCE, SEPTEMBER 30 $ 70,756 $ 94,793 $ - $ 127,901 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (24010) FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Fees for Service $ 8,304 $ 8,425 $ 8,200 $ 8,027 $ 8,200 Interest 6,831 7,583 6,000 6,109 5,800 TOTAL REVENUES $ 15,135 $ 16,008 S 14,200 $ 14,136 S 14,000 EXPENDITURES (25005000) Supplies and Other Charges $ - $ - $ 164,978 $ - $ 178,879 TOTAL EXPENDITURES $ - $ - $ 164,978 $ - $ 178,879 Net Changes in Fund Balance $ 15,135 $ 16,008 $ (150,778) $ 14,136 $ (164,879) FUND BALANCE, OCTOBER 1 $ 119,600 $ 134,735 $ 150,778 $ 150,743 S 164,879 FUND BALANCE, SEPTEMBER 30 $ 134,735 $ 150,743 $ - $ 164,879 $ - 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 PROPOSED BUDGET FORFEITURE FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (25000) Fees for Service Interest Foreitures - Sheriff Foreitures - Constable Precinct 3 $ FY 2024 ACTUAL 304 1,965 - - $ FY 2025 ACTUAL - 4,049 1,661 43,175 $ FY 2026 ADOPTED BUDGET - - - - FY 2026 YEAR-END ESTIMATE $ - 2,484 10,533 - FY 2027 PROPOSED BUDGET $ - - - - TOTAL REVENUES $ 2,269 $ 48,886 $ - $ 13,017 $ - EXPENDITURES(18010000/28010000/30110000/30210000/30310000) Sheriff Forfeitures $ 235 $ 1,458 $ 26,652 $ 1,250 $ 37,858 Constable Pct. 1 Forfeitures - - 3,732 1,250 2,635 Constable Pct. 2 Forfeitures - 2,420 2,608 1,250 1,425 Constable Pct. 3 Forfeitures - - 48,484 1,250 49,219 TOTAL EXPENDITURES $ 235 $ 3,878 $ 81,476 $ 5,000 $ 91,137 Net Changes in Fund Balance $ 2,034 $ 45,008 $ (81,476) $ 8,017 $ (91,137) FUND BALANCE, OCTOBER 1 $ 36,078 $ 38,112 $ 81,476 $ 83,120 $ 91,137 FUND BALANCE, SEPTEMBER 30 $ 38,112 $ 83,120 $ - $ 91,137 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED REVENUES (26000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Interest - Accounts $ 277 $ 298 $ 200 $ 179 $ 200 Other Revenue 75 225 150 150 150 TOTAL REVENUES $ 352 $ 523 $ 350 $ 329 $ 350 EXPENDITURES (19006000) Contingency $ - $ - $ 6,285 $ - $ 6,546 TOTAL EXPENDITURES $ - $ - $ 6,285 $ - $ 6,546 Net Changes in Fund Balance $ 352 $ 523 $ (5,935) $ 329 $ (6,196) FUND BALANCE, OCTOBER 1 $ 4,992 $ 5,344 $ 5,935 $ 5,867 $ 6,196 FUND BALANCE, SEPTEMBER 30 $ 5,344 $ 5,867 $ - $ 6,196 $ - 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. REVENUES (27000) Interest - Accounts Other Revenue BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET BAIL BOND BOARD FEE FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 5,975 $ 6,292 $ 4,800 $ 5,307 $ 5,000 2,500 2,000 2,500 2,500 2,500 TOTAL REVENUES $ 8,475 $ 8,292 $ 7,300 $ 7,807 $ 7,500 EXPENDITURES (12006000) Salary and Wages Benefits Supplies and Other Charges Contingency $ - $ - $ 4,001 $ 19 $ 4,001 1,016 - 1,016 419 1,718 7,660 1,700 7,660 - - 117,164 - 123,060 TOTAL EXPENDITURES $ 419 $ 1,718 $ 129,841 $ 1,719 $ 135,737 Net Changes in Fund Balance $ 8,056 $ 6,574 $ (122,541) $ 6,088 $ (128,237) FUND BALANCE, OCTOBER 1 $ 107,519 $ 115,575 $ 122,541 $ 122,149 $ 128,237 FUND BALANCE, SEPTEMBER 30 $ 115,575 $ 122,149 $ - $ 128,237 $ - 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, 2027 With Comparative Data for the Year Ending as Indicated REVENUES (29000) P & I Taxes Interest $ FY 2024 ACTUAL 2,465 53,643 $ FY 2025 ACTUAL 2,335 58,617 $ FY 2026 ADOPTED BUDGET 2,500 44,000 FY 2026 YEAR-END ESTIMATE $ 3,285 57,190 FY 2027 PROPOSED BUDGET $ 2,500 55,000 TOTAL REVENUES $ 56,108 $ 60,952 $ 46,500 $ 60,475 $ 57,500 EXPENDITURES (13006000) Salary and Wages $ - $ - $ 11,100 $ - $ 11,100 Employee benefits - - 2,822 - 2,822 Supplies and Other Charges 2,196 3,461 26,750 5,137 26,750 Contingency - - 427,633 - 492,384 Repair & Maintenance - - 1,000 - 1,000 Contracts - - 2,000 - 2,000 Professional Fees - - 7,500 - 7,500 Capital Outlay - - 20,000 - 20,000 TOTAL EXPENDITURES $ 2,196 $ 3,461 $ 498,805 $ 5,137 $ 563,556 Net Changes in Fund Balance $ 53,912 $ 57,491 $ (452,305) $ 55,338 $ (506,056) FUND BALANCE, OCTOBER 1 $ 339,315 $ 393,227 $ 452,305 $ 450,718 $ 506,056 FUND BALANCE, SEPTEMBER 30 $ 393,227 $ 450,718 $ - $ 506,056 $ - 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. REVENUES (33000) Interest Other Revenue BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET SHERIFF - CRIME FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 4,597 $ 4,104 $ 60 - 3,150 $ 3,304 $ 3,150 TOTAL REVENUES $ 4,657 $ 4,104 $ 3,150 $ 3,304 $ 3,150 EXPENDITURES (28050000) Supplies and Other Charges Contingency Repairs and Maintenance Contracts Capital Outlay Operating Transfers Transfer to General Fund $ 3,237 $ 1,397 $ 63,100 $ 6,601 $ 63,100 - - 23,865 - 18,640 - - 4,000 - 4,000 - - - 1,910 - - - 30,000 - 30,000 $ 3,237 $ 1,397 $ 120,965 $ 8,511 $ 115,740 TOTAL EXPENDITURES $ 3,237 $ 1,397 $ 120,965 $ 8,511 $ 115,740 Net Changes in Fund Balance $ 1,420 $ 2,707 $ (117,815) $ (5,207) $ (112,590) FUND BALANCE, OCTOBER 1 $ 113,670 $ 115,090 $ 117,816 $ 117,797 $ 112,590 FUND BALANCE, SEPTEMBER 30 $ 115,090 $ 117,797 $ - $ 112,590 $ - The County Sheriffs 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. REVENUES (34000) District Attorney - Crime Fund Interest BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET DISTRICT ATTORNEY - CRIME FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2025 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 11,247 $ 45,351 $ 20,000 $ 24,590 $ 20,000 12,302 9,256 7,700 3,602 5,000 TOTAL REVENUES $ 23,549 $ 54,607 $ 27,700 $ 28,192 $ 25,000 EXPENDITURES (19200100) Salary and Wages Benefits Supplies and Other Charges Contingency Contract Services Capital Outlay Operating Transfers Transfer to General Fund $ 27,105 $ 69,805 $ 88,179 $ 32,149 $ 7,800 10,544 35,555 40,346 14,991 1,982 18,986 22,905 24,180 7,911 30,180 - - - - 84,286 360 360 1,000 270 1,000 $ 9,000 $ - 8 - $ - $ - TOTAL EXPENDITURES $ 65,995 $ 128,625 $ 153,705 $ 55,321 $ 125,248 Net Changes in Fund Balance $ (42,446) $ (74,018) $ (126,005) $ (27,129) $ (100,248) FUND BALANCE, OCTOBER 1 $ 253,841 $ 211,395 $ 126,005 $ 137,377 $ 110,248 FUND BALANCE, SEPTEMBER 30 $ 211,395 $ 137,377 $ - $ 110,248 $ 10,000 The District Attorney's Crime Fund receives an equal cash contribution from the City of Bryan, City of College Station, and the Brazos County Sheriffs 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. REVENUES (35000) Fees for Service Interest BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET ELECTION CONTRACTS FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 14,088 $ 11,368 $ 25,000 $ 30,103 $ 25,000 3,591 2,140 1,925 532 500 TOTAL REVENUES $ 17,679 $ 13,508 $ 26,925 $ 30,635 $ 25,500 EXPENDITURES (21120000) Supplies and Other Charges $ - $ - $ 200 $ - $ - Contract Services 2,540 - 4,500 4,344 - Total Primary Election Services (21120000) $ 2,540 $ - $ 4,700 $ 4,344 $ - EXPENDITURES (21130000) Supplies and Other Charges $ 7,163 $ 10,483 $ 11,500 $ 8,750 $ 11,500 Repairs and Maintenance 5,620 6,400 25,041 - 21,000 Contract Services 11,626 27,166 16,000 20,148 16,000 Total Election Services (21130000) $ 24,409 $ 44,049 $ 52,541 $ 28,898 $ 48,500 TOTAL EXPENDITURES $ 26,949 $ 44,049 $ 57,241 $ 33,242 $ 48,500 Net Changes in Fund Balance $ (9,270) $ (30,541) $ (30,316) $ (2,607) $ (23,000) FUND BALANCE, OCTOBER 1 $ 65,418 $ 56,148 $ 30,316 $ 25,607 $ 23,000 FUND BALANCE, SEPTEMBER 30 $ 56,148 $ 25,607 $ - $ 23,000 $ - 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. REVENUES (58000) Fees for Service BRAZOS COUNTY, TEXAS SPECIAL REVENUE FUND PROPOSED BUDGET COUNTY ATTORNEY OPERATING FUND For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR-END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 913 $ 624 $ 1,000 $ 545 $ 1,000 TOTAL REVENUES $ 913 $ 624 $ 1,000 $ 545 $ 1,000 EXPENDITURES (18006000) Benefits Supplies and Other Charges Contingency Contract Services $ - $ - $ - $ - S - 4,978 - 5,000 - - 66,359 - 61,765 TOTAL EXPENDITURES $ - $ 4,978 $ 66,359 $ 5,000 $ 61,765 Net Changes in Fund Balance $ 913 $ (4,354) $ (65,359) $ (4,455) $ (60,765) FUND BALANCE, OCTOBER 1 $ 68,661 $ 69,574 $ 65,359 $ 65,220 $ 60,765 FUND BALANCE, SEPTEMBER 30 $ 69,574 $ 65,220 $ - $ 60,765 $ - 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. GRANT FUNDS Specialty Court Program Texas Indigent Defense Commission Grant Statewide Automated Victim Notification Service (SAVNS) Edward Byme Justice Assistance Grant TJJD Juvenile Grants Metropolitan Plammng Organaanon Rural Law Enforcement Salary Assistant Program TOTAL GRANT PROGRAMS BRAZOS COUNTY TEXAS PROPOSED BUDGET SUMMARY GRANT FUNDS For The Year Ending September 30 2027 Anticipated Budgeted Budgeted Fund Balance Fund Revenue Expenditures Reserved Balance Year Ending Transfers Transfers Year Ending For Special Oct 1 2026 Sept 30 2027 In (1) Out Sept 30 2027 Purpose 135 288 135 288 1 601 083 1 743 332 3 344 415 15 320 15 320 — 7 403 — 7 403 2 191 256 949 643 (2) 3 140 899 698 479 698 479 1 068 350 1 068 350 $ $ 5 717 179 $ 2 692 975 (1) $ $ 8 410 154 $ (1) Represents matching funds that are provided for support of the Grant (2) Revenues for all TJPC grants combined due to TJPC/fYC combination at State level Accounting for Expenditures will remain split (3) Revenues for the non grant portion of the Medical Examiners Building Accounting for Expenditures will remain separate GRANTFUNDS Texas Veterans Commission NRA Specialty Court Program Texas Indigent Defense Commission Grant Office of the Governor Department of Justice Sheriffs Office Statewide Automated Victim Notification Service (SAVNS) Edward Byrne Justice Assistance Grant TJJD Juvenile Grants TJJD R Regionalization Texas Education Agency (Juvenile) State Homeland Security Metropolitan Planning Organization Safe Streets and Roads for All American Rescue Plan Act Rural Law Enforcement Salary Assistant Program TOTAL GRANT PROGRAMS BRAZOS COUNTY TEXAS PROPOSED BUDGET SUMMARY GRANTFUNDS For The Year Ending September 30 2027 Adopted Proposed Actual Actual Budget Budget Budget / 2023 2024 2024 2025 2025-2026 2026 2027 2026 s 2027 I /(Deer) / f B dget — 4818 — — 0/ 00/ 8179 5514 — 0/ 00/ 22 684 68 855 135 288 135 288 100/ 1 61 / 1 124 864 1 490 758 3 250 672 3 344 415 93 743 3 / 39 77 / 363922 263513 — — — 0/ 0/ 320 019 287 647 243 940 — (243 940) 100/ 0/ 30 285 31 194 31 194 15 320 (15 874) 51 / 0 18 / 7886 6578 7403 7403 100/ 009/ 2336949 2758584 3060993 3140899 79906 3/ 3735/ 18904 — — 0/ 0/ — 2903 — — — 0/ 0/ 23750 24462 25195 (25195) 100/ 0/ 440 873 447 730 811 224 698 479 (1 12 745) 14 / 8 31 / 270000 — — — 0/ 0/ 1 509 822 14 625 159 25 545 344 — (25 545 344) 100/ 0/ 1 049 224 1 047 683 1 075 375 1 068 350 (7 025) 1 / 12 70/ $ 7 527 360 $ 21 065 397 $ 34 043 937 $ 8 4 00 154 $ (25 633 783) 75 30/ BRAZOS COUNTY TEXAS PROPOSED BUDGET DEBT SERVICE FUND For The Year Ending September 30 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR END PROPOSED REVENUES(m000) ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Taxes $ 11 706 752 $ 11 312 404 $ 8 938 260 $ 9 708 079 $ 11 713 347 Penalty and Interest 65 781 71 694 60 000 64 264 60 000 Interest Accounts 541 787 523 247 355 000 360 676 380 000 TOTAL REVENUES $ 12,314,320 $ 11 907 345 $ 9 353 260 $ 10133 019 $ 12153,347 EXPENDITURES (60000uiois0002000) Debt Service G 0 Interest $ 2 739 750 $ 2 202 738 $ 3 066 238 $ 1 966 238 $ 2 103 844 Debt Service C O Interest 1 557 976 1 346 021 2 330 694 1 230 694 3 198 389 Debt Service GO Principal 4 260 000 4 730 000 4 980 000 4 980 000 5 360 000 Debt Service C 0 Principal 3 305 000 3 515 000 2 520 000 2 520 000 2 965 000 Bond Issuance Costs 120 000 500 000 Fiscal Agent Fees 1 849 1 850 5 000 1 600 5 000 TOTAL EXPENDITURES $ 11864 575 $ 11795 609 $ 13 021932 $ 10 698 532 $ 14132,233 Excess (Deficiency) of Revenues Over (Under) Expenditures $ 449 745 $ 111736 $ (3 668 672) $ (565 513) $ (1978 886) OTHER FINANCING SOURCES (USES) Transfer from HOT Fund $ 1 250 000 $ 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 $ 1 250 000 Net Change in Fund Balance $ 1 699 745 $ 1 361 736 $ (2 418 672) $ 684 487 $ (728 886) Fund Balance October 1 $ 3 985 943 $ 5 685 688 $ 6 633 902 $ 7 047 424 $ 7 731 911 2 / Of Principal Reserve Required $ $ $ $ $ (3 292 000) Fund Balance September 30 $ 5 685 688 $ 7 047 424 $ 4 215 230 $ 7 731 911 $ 3 711 025 BRAZOS COUNTY TEXAS PROPOSED BUDGET HEALTH AND LIFE INSURANCE FUND For The Year Ending September 30 2027 With Comparative Data for the Year Ending as Indicated GROUP INSURANCE (50000) Employee Dental County Employer Payments County Employer Medical Health Dept Employee Medical Health Dept Employee Dental Health Dept Employer Medical MPO Employee Medical MPO Employee Dental MPO Medical Employee Deductions Medical Retiree Benefit (County Pay) Medical Retiree Benefit Health District (County Pay) Medical Retiree Benefit CSCD (County Pay) Medical Retiree Benefit MPO (County Pay) Medical Retiree Premium (Self Pay) Medical Retiree Premium Health District (Self Pay) Medical Retiree Premium CSCD (Self Pay) Medical Retiree Premium MPO (Self Pay) Dental Retiree Premium (Self Pay) Excess Risk Benefit Retiree Excess Risk Benefit All Cobra Premiums Refunds Prescriptions FY 2024 ACTUAL FY 2025 ACTUAL FY 2026 ADOPTED BUDGET FY 2026 YEAR END ESTIMATE FY 2027 PROPOSED BUDGET 488 912 576 948 524 250 587 899 587 000 13 069 533 13 432 487 13 394 800 13 795 991 15 085 000 448 811 463 675 473 800 551 034 526 000 65 854 66 277 67 520 81 270 77 000 17 438 18901 16 950 24 164 21 300 33 882 33 773 33 780 39 360 37 000 7 788 3 756 4 120 2 814 2 600 1320 978 930 930 820 2 222 482 2 273 845 2 270 140 2 749 912 2 626 000 3 854 811 3 957 701 3 961 350 3 977 658 4 578 000 169411 161 837 159 555 196 798 188 000 101 647 101 319 101 355 118 079 112750 16 941 16 887 16 890 19 680 18 795 423 659 456 513 500 330 584 570 558 000 34 665 34 890 38 130 44 044 42 000 12 135 12 135 13 480 14 893 14000 756 756 840 882 840 121 383 145 388 146 460 167 478 147 800 1 878 064 1 678 116 1 000 000 1 004 623 l 600 000 3 379 297 132 914 289 239 280 1 218 487 1 439 567 1 330 000 1 293 052 1 500 000 TOTAL REVENUES $ 27 567 563 $ 25 008 902 $ 24 054 960 $ 25 255 131 $ 27 722 9075 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 part cipat ng 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 2027 With Comparative Data for the Year Ending as Indicated GROUP INSURANCE (64005000) Supplies and Other Charges Contingency Contract Services Administrative Fees Transitional Reinsurance Pear Institute Fee Claims Prescriptions Claims Medical Claims Dental Lifelnsurance Stop Loss Premium Deer Oaks Employee Assistance Professional Services Health & Wellness Clinic (64005100) Salary& Wages Benefits Supplies and Other Charges Contingency Repair & Maintenance Contractual Services Professional Services FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET $ 2 221 $ 4 909 $ 5 100 $ 3 152 $ 5 100 2 730 927 2 000 000 1950 1 800 2000 1 500 2000 2 068 523 2 969 853 7 107000 3 203 467 7 905 401 (9 947) 8 500 8 500 3 978 738 4 531 744 4 595 000 4 702 284 5 000 000 7 794 296 12 208 606 10763000 12 555 553 12 800 000 468 456 517 412 472 000 441 375 500 000 50 000 50 000 502 766 15 956 16 370 17 000 17 000 17 000 120 100 135 285 155 000 127 692 155 000 $ 14 943 059 $ 20 385 978 $ 25 905 527 $ 21 052 023 $ 28 443 001 $ 221 846 $ 289 178 $ 642 530 $ 255 512 $ 347 004 106 496 144 423 263 242 125 460 145 550 56 716 48 823 86 880 33 074 74 780 20 000 20 000 65 120 750 750 750 765 840 5 000 1 000 2 500 252 098 251 103 280 000 280 000 285 000 $ 637 986 $ 734 487 $ 1 298 402 $ 695 796 $ 875 584 Wellness Programs (64005300) Supplies and Other Charges $ $ 13 020 $ 15 750 $ 8 670 $ 15 750 $ $ 13 020 $ 15 750 $ 8 670 $ 15 750 Retiree Health Insurance (64005700) Benefits $ $ $ $ $ 500 000 Contractual Services 8 354 697 5 038 685 7 015 000 5 567 368 7 015 000 F 8 354 697 $ 5 038 685 $ 7 015 000 $ 5 567 368 $ 7 515 000 TOTAL EXPENDITURES $ 23 935 739 $ 26 172 170 $ 34 234 679 $ 27 323 857 $ 36 849 335 NONOPERATING REVENUES Fees $ $ $ $ $ Interest TOTAL NONOPERATING REVENUES S S S S S BRAZOS COUNTY TEXAS PROPOSED BUDGET HEALTH AND LIFE INSURANCE FUND For The Year Ending September 30 2027 With Comparative Data for the Year Ending as Indicated FY 2026 FY 2026 FY 2027 FY 2024 FY 2025 ADOPTED YEAR END PROPOSED ACTUAL ACTUAL BUDGET ESTIMATE BUDGET INCOME BEFORE TRANSFERS $ 3 631 824 S (1 163 269) $ (10 179 719) $ (2 068 726) S (9 126 430) Transfer In (Out) CHANGE IN NET POSITION $ 3 631 824 S (1 163 269) S (10 179 719) $ (2 068 726) S (9 126 430) FUND BALANCE OCTOBER 1 S 8 726 601 $ 12 358 425 $ 10 179 719 $ 11 195 156 $ 9 126 430 FUND BALANCE SEPTEMBER 30 S 12 358 425 $ 11 195156 $ $ 9126 430 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 FY 2026=2027 Property Tax Rate August 12, 2026 Property Tax Revenues Property Tax Revenues =Tax Rate x Taxable Value Tax Rate set by Commissioners Court Taxable Value set by Brazos Central Appraisal District • Snapshot of the Taxable Value around July 25t" • Total Taxable Values change daily Brazos Central Appraisal District is an independent organization separate from Brazos County (the political subdivision and administration unit of the state of Texas) Property Tax Terms • No New Revenue Rate (NNR) -the tax rate that raises roughly the same revenue as the previous years on properties taxed in both years • Voter Approval Rate (VAR) —the highest tax rate a local taxing unit can adopt without needing voter approval • M&O Rate —the portion of the tax rate designated for maintenance and operations and deposited into the General Fund • I&S Rate/Debt Rate —the portion of the tax rate designated to pay interest and principal and deposited into the Debt Fund What Impacts No New Revenue Rate? Changes to Prior Year and Current Taxable Value • Changes to Tax Ceilings (Disabled and Over 65) • Prior Year Value Loss from Settled Disputes • Estimated Value Loss from Unsettled Disputes (Prior &Current) • Changes to Prior Year Exemptions • Appraised Value in Tax Increment Financing (TIRZ) Changes to Prior Year Tax Levy • Refunded Taxes for Years Preceding Prior Year What Impacts Voter Approval Rate? • Changes to Prior Year Taxable Value • Refunded Taxes for Years Preceding Prior Year • Year over Year increases in State Criminal Justice, Indigent Health, and Indigent Defense • Current Year Debt Rate • Unused Increment Rate 32100010001000 30100010001000 28100010001000 26100010001000 2410001000,000 221000.10001000 20100010001000 Taxable Values, Existing Properties FY23 FY24 FY25 FY26 FY27 1,200,000,000 1,100, 000, 000 1,000,000,000 90010001000 E-*I$ 0 0 IIIXII e 700,000,000 60010001000 500,000,000 Taxable Values, New Properties FY23 FY24 FY25 FY26 FY27 Certified Taxable Values Tax Year 2025 New Values added (1/1/2025 - 1/1/2026) Increase in Existing Taxable excl Minerals Loss from Mineral Valuations Loss from Homestead Cap Loss from 23.231 Cap Estimate Loss on Property under Protest Loss New Business Personal Property New 2026 Exemptions Change in Existing Values Certified Taxable Tax Year 2026 17485, 778, 638 -31974717936 -357333, 897 -34177007444 -38878947195 -3967946,109 -1687974, 263 34, 233, 972, 079 1,1191479,257 -165, 542, 206 35,187, 909,130 140 0 130 120 110 100 90 80 70 60 50 40 30 20 10 Prior Year Settled Value Loss FY23 FY24 FY25 FY26 FY27 11600,000 1,400,000 1,200,000 1,000,000 8001000 600,000 4001000 200,000 Taxes Refunded for Years Preceding Prior Year FY23 FY24 FY25 FY26 FY27 0.550000 0.500000 0.450000 0.350000 Tax Rate Trends FY23 FY24 FY25 FY26 FY27 No -New -Revenue Rate -Adopted Rate Voter -Approval Rate Tax Rates (per $10 0 value) FY26 Change FY27 No New Revenue .387683 .026975 .414658 Voter Approval Rate .423059 .032213 .455272 NNR M&O (unadjusted) .353369 .038116 .391485 NNR M&O (adjusted) .357724 .038669 .396393 Debt Rate .030246 .008228 .038474 Tax Rates and a Balanced Budget Setting a Tax Rate is more than balancing the budget for next year It is also about • M&O revenues = ongoing M&O expenses • Using fund balance for special projects and/or one-time charges • Using debt to fund capital projects instead of M&O taxes or fund balance • Navigating the current state legislative climate NNR=No New Revenue Rate VAR=Voter Approval Rate Brazos County, Texas Analysis of Possible Tax Rates Fiscal Year 26-27 M&O Tax I&S Tax Total Tax Tax Year Appraised Value Rate Rate Rate Adopted for 2025 $ 30,154,970,897 0.389454 0.030246 0.419700 General Fund Revenue at 98% Collection Rate $ 125,294,403 Debt Service at 98% Collection $ 8,938,259 Tax Year Appraised Value M&O Tax Rate I&S Tax Rate Total Tax Rate General Fund Revenue at 98% Collection Rate General Fund Revenue Over Prior Year % Inc M&O/NNR % Inc M&O/LY % Inc Total Rate/LY NNR 2026 $ 31,066,160,109 0.376184 0.038474 0.414658 $ 125,910,120 $ 615,717 -3.41 % -1.20% $ 31,066,160,109 0.380000 0.038474 0.418474 $ 1271071,895 $ 1,777,492 1.01 % -2.43% -0.29% FY26 Adopted Rate $ 31,066,160,109 0.381226 0.038474 0.419700 $ 127,445,148 $ 2,150,746 0.32% -2.11 % 0.00% $ 31,066,160,109 0.382500 0.038474 0.420974 $ 127,833,015 $ 2,538,613 1.68% -1.79% 0.30% $ 31,066,160,109 0.385000 0.038474 0.423474 $ 128,594,136 $ 3,299,734 2.34% -1.14% 0.90% $ 31,066,160,109 0.387500 0.038474 0.425974 $ 129,355,257 $ 4,060,855 3.01 % -0.50% 1.49% FY26 M&O Rate $ 31,066,160,109 0.389454 0.038474 0.427928 $ 129,950,149 $ 4,655,747 3.53% 0.00% 1.96% $ 31,066,160,109 0.390000 0.038474 0.428474 $ 130,116,378 $ 4,821,976 3.67% 0.14% 2.09% NNR M&O (unadjusted) + Debt Rate $ 31,066,160,109 0.391485 0.038474 0.429959 $ 130,568,484 $ 5,274,081 4.07% 0.52% 2.44% $ 31,066,160,109 0.392500 0.038474 0.430974 $ 130,877,499 $ 5,583,096 4.34% 0.78% 2.69% $ 31,066,160,109 0.395000 0.038474 0.433474 $ 131,638,620 $ 6,344,217 5.00% 1.42% 3.28% NNR M&O (adjusted) + Debt Rate $ 31,066,160,109 0.396393 0.038474 0.434867 $ 132,062,717 $ 6,768,314 5.37% 1.78% 3.61% $ 31,066,160,109 0.397500 0.038474 0.435974 $ 132,399,741 $ 7,105,338 5.67% 2.07% 3.88% $ 31,066,160,109 0.402500 0.038474 0.440974 $ 133,921,983 $ 8,627,580 7.00% 3.35% 5.07% $ 31,066,160,109 0.405000 0.038474 0.443474 $ 134,683,104 $ 9,388,701 7.66% 3.99% 5.66% $ 31,066,160,109 0.407500 0.038474 0.445974 $ 135,444,225 $ 10,149,822 8.32% 4.63% 6.26% $ 31,066,160,109 0.410000 0.038474 0.448474 $ 136,205,346 $ 10,910,943 8.99% 5.28% 6.86% $ 31,066,160,109 0.412500 0.038474 0.450974 $ 136,966,467 $ 11,672,064 9.65% 5.92% 7.45% $ 31,066,160,109 0.415000 0.038474 0.453474 $ 137,727,587 $ 12,433,185 10.32% 6.56% 8.05% VAR adj for sales tax & unused increment $ 31,066,160,109 0.416798 0.038474 0.455272 $ 138,274,986 $ 12,980,583 10.80% 7.02% 8.48% Revenues - General Fund Taxes Ad Valorem (incl 381/Delinquent/P&I) Sales Tax Mixed Drink Tax Charges for Services Interest Other Revenues Reserves - On going Reserves - On Time Intergovernmental Other Financing Sources (Transfers) Total Revenues - General Fund Expenditures - General Fund Maintenance & Operations Expenditures (Less One -Times) Ongoing Transfers (Juvenile, TIDC) 101 North (Operations only) PDO Grant Expiration One Time Transfers or Expenditures Total Expenditures - General Fund Brazos County, Texas Summary of Proposed Budget M&O Only, NNR Rate For the Year Ended September 30, 2027 Proposed Estimated Estimated Estimated 26-27 27-28 28-29 29-30 Estimated 30-31 Estimated 31-32 Estimated 32-33 Estimated 33-34 125,215,120 131,345,498 137,629,135 144,069,863 150,671,610 157,438,400 164,374,360 171,483,719 26,800,000 27,470,000 28,156,750 28,860,669 29,582,185 30,321,740 31,079,784 31,856,778 1,400,000 1,435,000 1,470,875 1,507,647 1,545,338 1,583,971 1,623,571 1,664,160 14,198,896 14,553,868 14,917,715 15,290,658 15,672,924 16,064,748 16,466,366 16,878,025 6,625,000 6,790,625 6,960,391 7,134,400 7,312,760 7,495,579 7,682,969 7,875,043 1,165,800 1,194,945 1,224,819 1,255,439 1,286,825 1,318,996 1,351,971 1,385,770 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 32,625,000 885,635 907,776 930,470 953,732 977,575 1,002,015 1,027,065 1,052,742 40,000 41,000 42,025 43,076 44,153 45,256 46,388 47,547 $ 220,787,151 $ 195,570,412 $ 203,163,880 $ 210,947,184 $ 218,925,071 $ 227,102,406 $ 235,484,173 $ 244,075,485 203,641,902 208,732,950 213,951,273 219,300,055 224,782,556 230,402,120 236,162,173 242,066,228 2,692,975 2,760,299 2,829,307 2,900,040 2,972,541 3,046,854 3,123,025 3,201,101 336,515 344,928 353,551 362,390 371,450 380,736 650,000 1,300,000 1,600,000 1,640,000 1,681,000 1,723,025 1,766,101 32,625,000 $ 238,959,877 $ 212,143,249 $ 218,417,095 $ 224,145,023 $ 229,748,648 $ 235,492,364 $ 241,379,673 $ 247,414,165 Revenues Less Expenditures (Deficit) $ (18,172,726) $ Cumulative Reduction in Fund Balance $ (18,172,726) $ (16,572,837) $ (34,745,564) $ (15,253,216) $ (49,998,779) $ (13,197,838) $ (63,196,617) $ (10,823,577) $ (74,020,194) $ (82,410,153) $ (5,895,500) $ (88,305,653) $ (3,338,680) (91,644,334) Revenues - General Fund Taxes Ad Valorem (incl 381/Delinquent/P&I) Sales Tax Mixed Drink Tax Charges for Services Interest Other Revenues Reserves - On going Reserves - On Time Intergovernmental Other Financing Sources (Transfers) Total Revenues - General Fund Expenditures - General Fund Maintenance & Operations Expenditures (Less One -Times) Ongoing Transfers (Juvenile, TIDC) 101 North (Operations only) PDO Grant Expiration One Time Transfers or Expenditures Total Expenditures - General Fund Brazos County, Texas Summary of Proposed Budget M&O Only, VAR Rate For the Year Ended September 30, 2027 Proposed Estimated Estimated Estimated 26-27 27-28 28-29 29-30 Estimated 30-31 Estimated 31-32 Estimated 32-33 Estimated 33-34 137,579,986 144,019,485 150,619,972 157,385,472 164,320,109 171,428,111 178,713,814 186,181,659 26,800,000 27,470,000 28,156,750 28,860,669 29,582,185 30,321,740 31,079,784 31,856,778 1,400,000 1,435,000 1,470,875 1,507,647 1,545,338 1,583,971 1,623,571 1,664,160 14,198,896 14,553,868 14,917,715 15,290,658 15,672,924 16,064,748 16,466,366 16,878,025 6,625,000 6,790,625 6,960,391 7,134,400 7,312,760 7,495,579 7,682,969 7,875,043 1,165,800 1,194,945 1,224,819 1,255,439 1,286,825 1,318,996 1,351,971 1,385,770 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 32,625,000 885,635 907,776 930,470 953,732 977,575 1,002,015 1,027,065 1,052,742 40,000 41,000 42,025 43,076 44,153 45,256 46,388 47,547 $ 233,152,017 $ 208,244,400 $ 216,154,717 $ 224,262,792 $ 232,573,570 $ 241,092,117 $ 249,823,627 $ 258,773,425 203,641,902 208,732,950 213,951,273 219,300,055 224,782,556 230,402,120 236,162,173 242,066,228 2,692,975 2,760,299 2,829,307 2,900,040 2,972,541 3,046,854 3,123,025 3,201,101 336,515 344,928 353,551 362,390 371,450 380,736 650,000 1,300,000 1,600,000 1,640,000 1,681,000 1,723,025 1,766,101 32,625,000 $ 238,959,877 $ 212,143,249 $ 218,417,095 $ 224,145,023 $ 229,748,648 $ 235,492,364 $ 241,379,673 $ 247,414,165 Revenues Less Expenditures (Deficit) $ (5,807,860) $ (3,898,849) $ (2,262,378) $ 117,770 $ 2,824,922 $ 5,599,752 $ 8,443,954 $ 11,359,260 Cumulative Reduction in Fund Balance $ (5,807,860) $ (9,706,710) $ (11,969,088) $ (11,851,318) $ (9,026,396) $ (3,426,644) $ 5,017,310 $ 16,376,569 Revenues - General Fund Taxes Ad Valorem (incl 381/Delinquent/P&I) Sales Tax Mixed Drink Tax Charges for Services Interest Other Revenues Reserves - On going Reserves - On Time Intergovernmental Other Financing Sources (Transfers) Total Revenues - General Fund Expenditures - General Fund Maintenance & Operations Expenditures (Less One -Times) Ongoing Transfers (Juvenile, TIDC) 101 North (Operations only) PDO Grant Expiration One Time Transfers or Expenditures Total Expenditures - General Fund Brazos County, Texas Summary of Proposed Budget M&O Only, .448474 Rate For the Year Ended September 30, 2027 Proposed Estimated Estimated Estimated 26-27 27-28 28-29 29-30 Estimated 30-31 Estimated 31-32 Estimated 32-33 Estimated 33-34 135,510,346 141,898,104 148,445,557 155,156, 696 162,035,613 169,086,504 176,313,666 183,721,508 26,800,000 27,470,000 28,156,750 28,860,669 29,582,185 30,321,740 31,079,784 31,856,778 1,400,000 1,435,000 1,470,875 1,507,647 1,545,338 1,583,971 1,623,571 1,664,160 14,198,896 14,553,868 14,917,715 15,290,658 15,672,924 16,064,748 16,466,366 16,878,025 6,625,000 6,790,625 6,960,391 7,134,400 7,312,760 7,495,579 7,682,969 7,875,043 1,165,800 1,194,945 1,224,819 1,255,439 1,286,825 1,318,996 1,351,971 1,385,770 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 32,625,000 885,635 907,776 930,470 953,732 977,575 1,002,015 1,027,065 1,052,742 40,000 41,000 42,025 43,076 44,153 45,256 46,388 47,547 $ 231,082,377 $ 206,123,019 $ 213,980,302 $ 222,034,017 $ 230,289,074 $ 238,750,509 $ 247,423,479 $ 256,313,274 203,641,902 208,732,950 213,951,273 219,300,055 224,782,556 230,402,120 236,162,173 242,066,228 2,692,975 2,760,299 2,829,307 2,900,040 2,972,541 3,046,854 3,123,025 3,201,101 336,515 344,928 353,551 362,390 371,450 380,736 650,000 1,300,000 1,600,000 1,640,000 1,681,000 1,723,025 1,766,101 32,625,000 $ 238,959,877 $ 212,143,249 $ 218,417,095 $ 224,145,023 $ 229,748,648 $ 235,492,364 $ 241,379,673 $ 247,414,165 Revenues Less Expenditures (Deficit) $ (7,877,500) $ (6,020,230) $ (4,436,794) $ (2,111,006) $ 540,426 $ 3,258,145 $ 6,043,806 $ 8,899,108 Cumulative Reduction in Fund Balance $ (7,877,500) $ (13,897,731) $ (18,334,524) $ (20,445,530) $ (19,905,104) $ (16,646,959) $ (10,603,154) $ (1,704,046) Revenues - General Fund Taxes Ad Valorem (incl 381/Delinquent/P&I) Sales Tax Mixed Drink Tax Charges for Services Interest Other Revenues Reserves - On going Reserves - On Time Intergovernmental Other Financing Sources (Transfers) Total Revenues - General Fund Expenditures - General Fund Maintenance & Operations Expenditures (Less One -Times) Ongoing Transfers (Juvenile, TIDC) 101 North (Operations only) PDO Grant Expiration One Time Transfers or Expenditures Total Expenditures - General Fund Brazos County, Texas Summary of Proposed Budget M&O Only, .443474 Rate For the Year Ended September 30, 2027 Proposed Estimated Estimated Estimated 26-27 27-28 28-29 29-30 Estimated 30-31 Estimated 31-32 Estimated 32-33 Estimated 33-34 133,988,104 140,337,806 146,846,252 153,517,408 160,355,343 167,364,227 174,548,332 181,912,041 26,800,000 27,470,000 28,156,750 28,860,669 29,582,185 30,321,740 31,079,784 31,856,778 1,400,000 1,435,000 1,470,875 1,507,647 1,545,338 1,583,971 1,623,571 1,664,160 14,198,896 14,553,868 14,917,715 15,290,658 15,672,924 16,064,748 16,466,366 16,878,025 6,625,000 6,790,625 6,960,391 7,134,400 7,312,760 7,495,579 7,682,969 7,875,043 1,165,800 1,194,945 1,224,819 1,255,439 1,286,825 1,318,996 1,351,971 1,385,770 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 32,625,000 885,635 907,776 930,470 953,732 977,575 1,002,015 1,027,065 1,052,742 40,000 41,000 42,025 43,076 44,153 45,256 46,388 47,547 $ 229,560,135 $ 204,562,721 $ 212,380,996 $ 220,394,729 $ 228,608,804 $ 237,028,232 $ 245,658,145 $ 254,503,806 203,641,902 208,732,950 213,951,273 219,300,055 224,782,556 230,402,120 236,162,173 242,066,228 2,692,975 2,760,299 2,829,307 2,900,040 2,972,541 3,046,854 3,123,025 3,201,101 336,515 344,928 353,551 362,390 371,450 380,736 650,000 1,300,000 1,600,000 1,640,000 1,681,000 1,723,025 1,766,101 32,625,000 $ 238,959,877 $ 212,143,249 $ 218,417,095 $ 224,145,023 $ 229,748,648 $ 235,492,364 $ 241,379,673 $ 247,414,165 Revenues Less Expenditures (Deficit) $ (9,399,742) $ Cumulative Reduction in Fund Balance $ (9,399,742) $ (7,580,528) $ (16,980,270) $ (6,036,099) $ (23,016,369) $ (3,750,294) $ (26,766,663) $ (1,139,844) $ (27,906,507) $ 1,535,868 $ (26,370,640) $ 4,278,472 $ (22,092,168) $ 7,089,641 (15,002,527) Brazos County, Texas Summary of Proposed Budget M&O Only, .448474 Rate For the Year Ended September 30, 2027 Proposed Estimated Estimated Estimated Estimated Estimated Estimated Estimated Revenues -General Fund 26-27 27-28 28-29 29-30 30-31 31-32 32-33 33-34 Taxes - - - - - - - Ad Valorem (incl 381/Delinquent/P&I) 135,510,346 141,898,104 148,445,557 155,156,696 162,035,613 169,086,504 176,313,666 183,721,508 Sales Tax 26,800,000 27,470,000 28,156,750 28,860,669 29,582,185 30,321,740 31,079,784 31,856,778 Mixed Drink Tax 1,400,000 1,435,000 1,470,875 1,507,647 1,545,338 1,583,971 1,623,571 1,664,160 Charges for Services 14,198,896 14,553,868 14,917,715 15,290,658 15,672,924 16,064,748 16,466,366 16,878,025 Interest 6,625,000 6,790,625 6,960,391 7,134,400 7,312,760 7,495,579 7,682,969 7,875,043 Other Revenues 1,165,800 1,194,945 1,224,819 1,255,439 1,286,825 1,318,996 1,351,971 1,385,770 Reserves - On going 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 11,831,700 Reserves - On Time 32,625,000 Intergovernmental 885,635 907,776 930,470 953,732 977,575 1,002,015 1,027,065 1,052,742 Other Financing Sources (Transfers) 40,000 41,000 42,025 43,076 44,153 45,256 46,388 47,547 Total Revenues - General Fund $ 231,082,377 $ 206,123,019 $ 213,980,302 $ 222,034,017 $ 230,289,074 $ 238,750,509 $ 247,423,479 $ 256,313,274 Expenditures - General Fund Maintenance & Operations Expenditures (Less One -Times) Ongoing Transfers (Juvenile, TIDC) 101 North (Operations only) PDO Grant Expiration One Time Transfers or Expenditures Total Expenditures - General Fund Revenues Less Expenditures (Deficit) 203,641,902 208,732,950 213,951,273 219,300,055 224,782,556 230,402,120 236,162,173 242,066,228 2,692,975 2,760,299 2,829,307 2,900,040 2,972,541 3,046,854 3,123,025 3,201,101 336,515 344,928 353,551 362,390 371,450 380,736 650,000 1,300,000 1,600,000 1,640,000 1,681,000 1,723,025 1,766,101 32,625,000 $ 238,959,877 $ 212,143,249 $ 218,417,095 $ 224,145,023 $ 229,748,648 $ 235,492,364 $ 241,379,673 $ 247,414,165 $ (7,877,500) $ (6,020,230) $ (4,436,794) $ (2,111,006) $ 540,426 $ 3,258,145 $ 6,043,806 $ 8,899,108 Cumulative Reduction in Fund Balance $ (7,877,500) $ (13,897,731) $ (18,334,524) $ (20,445,530) $ (19,905,104) $ (16,646,959) $ (10,603,154) $ (1,704,046) Tax Year 2026 Possible Tax Rates Avg Home 2025 2026 with HS Current Proposed Exemption County Taxes County Taxes $394,931 $1,658 $403,825 $1,674 $403,825 $1,690 $403,825 $1,695 $403,825 $1,700 $403,825 $1,710 $403,825 $1,720 $403,825 $1,728 $403,825 $1,730 $403,825 $1,736 $403,825 $1,740 $403,825 $1,750 $403,825 $1,756 $403,825 $1,761 $403,825 $1,781 $403,825 $1,791 $403,825 $1,801 $403,825 $1,811 $403,825 $1,821 $403,825 $1,831 $403,825 $1,839 Annual Variance Monthly Variance 2026 Proposed County Tax Rate $0.419700 $16.49 $1.37 $0.414658 $31.90 $2.66 $0.418474 $36.85 $3.07 $0.419700 $42.00 $3.50 $0.420974 $52.09 $4.34 $0.423474 $62.19 $5.18 $0.425974 $70.08 $5.84 $0.427928 $72.29 $6.02 $0.428474 $78.28 $6.52 $0.429959 $82.38 $6.87 $0.430974 $92.48 $7.71 $0.433474 $98.10 $8.18 $0.434867 $102.57 $8.55 $0.435974 $122.76 $10.23 $0.440974 $132.86 $11.07 $0.443474 $142.95 $11.91 $0.445974 $153.05 $12.75 $0.448474 $163.15 $13.60 $0.450974 $173.24 $14.44 $0.453474 $180.50 $15.04 $0.455272 2025 Tax Rate 2025 Tax Rate $ 615,717 $ 1,777,492 $ 2,150, 746 $ 2,538,613 $ 3,299,734 $ 4,060,855 $ 4,655,747 $ 4.821,976 $ 5,274,081 $ 5.583,096 $ 6,344,217 $ 6,768,314 $ 7,105,338 $ 8,627,580 $ 9,388,701 $ 10,149,822 $ 10,910,943 $ 11,684,242 $ 12,433,185 $ 12,980,583 FM - Budget Prep\2027 Budget\Workshops\Special Revenue HL Fund Debt and Tax - August 12\FY 27 - 15 Year Tax History and Avg Home Values (version 1) 8/11/2026 Revenues - General Fund Taxes Charges for Services Interest Other Revenues Reserves Intergovernmental Other Financing Sources (Transfers) Total Revenues - General Fund Expenditures - General Fund General Government Justice System Law Enforcement Juvenile Services Public Transportation Public Health Human Services Other Financing Uses (Transfers) Total Expenditures - General Fund Revenues Less Expenditures (Deficit) Expenditure Budget: (Increase to Expenditures) County Portion - Health Insurance Unfunding positions vacant 6+ months Increase positions (10% increase to actuals, salary+benefits) Additional contingency for positions above Max Pay Additional Positions Departmental Increase (Operations) Increase to Community Support Transfer to Capital Transfer to Grants Brazos County, Texas Summary of Proposed Budget For the Year Ended September 30, 2027 Budgeted Budgeted Budgeted Budgeted Proposed 22-23 23-24 24-25 25-26 26-27 Difference 127,148,000 134,330,000 139,852,629 152,952,050 153,792,050 840,000 1% 11,771,570 11,221,037 13,624,275 13,835,017 14,198,896 363,879 3% 2,440,000 5,780,000 10,275,000 7,200,000 6,625,000 (575,000) -6% 1,698,700 961,750 1,086,700 1,069,200 1,165,800 96,600 9% 51,760,370 44,859,588 101,741,160 94,252,872 44,456,700 (49,796,172) -49% 8,916,000 836,002 857,002 821,080 885,635 64,555 8% 210,000 210,000 210,000 210,000 40,000 (170,000) -81% $ 203,944,640 $ 198,198,377 $ 267,646,766 $ 270,340,219 $ 221,164,081 (49,176,138) -18% 63,866,898 50,788,681 63,185,025 55,212,136 61,117,970 5,905,834 9% 27,960,206 29,286,809 32,127,628 33,613,506 32,880,183 (733,323) -2% 31,181,563 35,368,643 39,435,926 42,679,952 46,609,942 3,929,990 10% 9,110,833 8,247,455 8,727,928 8,990,592 9,224,317 233,725 3% 36,430,437 36,615,545 29,776,119 28,253,699 31,882,461 3,628,762 12% 7,790,694 9,261,888 9,646,541 6,294,161 6,992,152 697,991 7% 5,680,474 6,995,082 7,454,831 17,660,092 15,772,714 (1,887,378) -25% 21,923,535 21,634,274 77,292,768 77,636,081 34,480,138 (43,155,943) -56% $ 203,944,640 $ 198,198,377 $ 267,646,766 $ 270,340,219 $ 238,959,877 (31,380,342) -12% $ $ $ $ $ (17,795,796) $ (17,795,796) $ 17,795,796 2,126,112 (1,990,885) 656,679 1,291,627 729,174 2,256,315 939,611 6,008,633 11,787,163 2,692,975 C:\Users\sr123383\Desktop\8.12.26 Working Budget 2027 10/7/2026 Brazos County, Texas Summary of Proposed Budget For the Year Ended September 30, 2027 Total of New Positions Prioritized - #1 General Fund New Positions (includes equipment and ongoing operations): General Maitnenace Technician - Facilities Services Felony Associate Judge Bailiff - Felony Associate Judge Deputy - Sheriff Office Administrative Assistant - Forensic Services Medicolegal Death Investigator - Forensic Services Medicolegal Death Investigator - Forensic Services Forensic Lab Technician (pt) - Forensic Services Educational Coordinator (pt) - Forensic Services Total of New Positions Prioritized - #1 Special Revenue and Grant Clerk (ft) Clerk (pt) Investigator - BV Human Trafficing Task Force Grant Nurse Practitioner - Wellness Clinic Nurse - Wellness Clinic Medical Clerk - Welllness Clinic $ 729,174.00 1 80,198 1 216,770 1 92,717 1 125,477 1 86,275 1 108,471 1 Unfunded 19,266 1 Unfunded 1 Unfunded 9 -1 -1 -2 1 1 1 7 Net Total 2 C:\Users\sr123383\Desktop\8.12.26 Working Budget 2027 10/7/2026 Brazos County, Texas Summary of Proposed Budget For the Year Ended September 30, 2026 Revenues - General Fund Taxes Charges for Services Interest Other Revenues Reserves Intergovernmental Other Financing Sources (Transfers) Total Revenues - General Fund Expenditures -General Fund General Government Justice System Law Enforcement Juvenile Services Public Transportation Public Health Human Services Other Financing Uses (Transfers) Total Expenditures - General Fund Revenues Less Expenditures (Deficit) Expenditure Budget: (Increase to Expenditures) 4% COLA for majority of County Employees Benefit Increase due to COLA Accrued Salary & Benefits for 2 day Position Reclassifications, Deletions, Salary adjustments Increase to Community Support Axon Contract - Additional Departmental Increase (Operations) New One -Time Only and Non -Capital Projects Decreased Indigent Health Care Transfer to Grant Fund (Juvenile, Human Trafficking, TIDC) Transfer the ARPA Fund (Medical Examiner Building) Transfer to Certificates of Obligation 2020 - Ferril Creek Road Transfer to Off System Road Bond- Old Reliance Rd Transfer to Certificates of Obligations 2023 - 101 North Transfer to General Fund Capital Budgeted Budgeted Budgeted Proposed 22-23 23-24 24-25 25-26 Difference 127,148,000 134,330,000 139,852, 629 152,952,050 13,099,421 11,771,570 11,221,037 13,624,275 13,835,017 210,742 2,440,000 5,780,000 10,275,000 7,200,000 (3,075,000) 1,698,700 961,750 1,086,700 1,069,200 (17,500) 51,760,370 44,859,588 101,741,160 29,455,679 (72,285,481) 8,916,000 836,002 857,002 821,080 (35,922) 210,000 210,000 210,000 210,000 $ 203,944,640 $ 198,198,377 $ 267,646,766 $ 205,543,026 (62,103,740) 63,866,898 50,788,681 63,185,025 61,117,970 (2,067,055) 27,960,206 29,286,809 32,127,628 32,880,183 752,555 31,181,563 35,368,643 39,435,926 46,609,942 7,174,016 9,110,833 8,247,455 8,727,928 9,224,317 496,389 36,430,437 36,615,545 29,776,119 31,882,461 2,106,342 7,790,694 9,261,888 9,646,541 6,992,152 (2,654,389) 5,680,474 6,995,082 7,454,831 15,772,714 8,317,883 21,923,535 21,634,274 77,292,768 13,123,892 (64,168,876) $ 203,944,640 $ 198,198,377 $ 267,646,766 $ 217,603,631 (50,043,135) $ $ - $ $ (12,060,605) $ (12,060,605) $ 24,419,259 2,509,590 830,727 314,220 288,418 969,378 1,171,927 4,754,102 190,353,998 204,479,739 4,721,741 (4,264,736) 15,560,103 $ 763,643.00 470,000 16,323,746 731,729 135,000 2,198,005 11,787,163 C:\Users\sr123383\Desktop\8.12.26 Working Budget 2027 10/7/2026 Brazos County, Texas Summary of Proposed Budget For the Year Ended September 30, 2026 Total of New Positions Prioritized - #1 (In the Proposed Budget) New Positions (includes equipment and ongoing operations): ADA Coordinator - Risk Management Project Coordinator- Project Management Investigator Warrant Officer - County Attorney Deletion of Jail Medical Division Creation of Adult Correctional Medicine Creation of Juvenile Correctional Medicine Nurse -Juvenile Medicolegal Death Investigator (salary not funded) Medicolegal Death Investigator (salary not funded) Forensic Lab Technician (salary not funded) $ 763,643.00 1 100,801 1 119,325 -1 (120,851) -19 (1,362,981) 22 1,964,739 1 126,548 -1 (115,112) 1 17,058 1 17,058 1 17,058 Total $ 25,182,902 C:\Users\sr123383\Desktop\8.12.26 Working Budget 2027 10/7/2026 FUNCTION GENERAL GOVERNMENT County Judge Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services Budget Office Salary and Wages Benefits Supplies and Other Charges Contract for Services Commissioner's Court Administration Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Non -Departmental Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services Professional Services Corningencv Supplies and Other Charges BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget $ 1,374,758 $ 1,131,504 82% $ 1,079,391 $ 858,826 80% $ 1,459,192 $ 855,107 59% $ 1,387,203 (71,989) 568,160 453,659 80% 442,664 329,800 75% 590,907 324,657 55% 607,771 16,864 61,480 40,722 66% 45,680 36,332 80% 38,930 23,988 62% 39,350 420 410 330 80% 410 120 29% 260 140 54% 260 - 44,050 45,398 103% 13,000 13,273 102% 13,500 40,687 301% 63,000 49,500 Total County Judge $ 2,048,858 $ 1,671,612 82% $ 1,581,145 $ 1,238,351 78% $ 2,102,789 $ 1,244,579 59% $ 2,097,584 (5,205) -0.2% 0.88% 132,334 155,687 67,162 65,481 12,230 5,047 60,000 Total Budget Office 271,726 226,215 589,025 569,420 4,183,370 4,088,791 51,745 24,306 1,163 785 Total Administration 4,825,303 4,683,302 118% 284,341 195,463 97% 139,426 81,706 41% 17,795 6,311 0% 83% 441,562 283,480 97% 804,821 777,923 98% 354,114 268,290 47% 49,925 46,190 67% 1,163 23,512 97% 1,210,023 1,115,915 69% 297,187 162,432 59% 143,003 68,013 35% 10,695 2,647 0% 64% 450,885 233,092 97% 641,825 493,311 76% 297,624 164,354 93% 48,925 15,185 2022% 1,340 635 92% 989,714 673,484 55% 222,559 (74,628) 48% 134,043 (8,960) 25% 9,495 (1,200) 0% 85,000 85,000 52% 451,097 212 77% 601,205 (40,620) 55% 304,740 7,116 31% 47,775 (1,150) 47% 1,340 68% 955,060 (34,654) 0.05% 0.19 % 4% 0.40 % 83,520 53,931 65% 83,880 6,805 8% 83,840 19,407 23% 84,334 494 1,055,014 1,027,299 97% 5,055,113 4,973,593 98% 5,305,326 4,448,080 84% 5,322,903 17,577 1,770,000 1,508,504 85% 1,770,000 1,650,372 93% 1,875,000 1,950,349 104% 2,125,000 250,000 1,440 614 43% 1,440 1,215 84% 1,500 1,154 77% 1,500 - 150,000 48,988 33% 110,000 56,589 51% 60,000 51,503 86% 60,000 - 1,115,000 126,738 11% 815,000 195,585 24% 235,000 137,978 59% 253,820 18,820 Total Non -Departmental 4,174,974 2,766,074 66% 7,835,433 6,884,159 88% 7,560,666 6,608,472 87% 7,847,557 286,891 4 % 3.28 % 6,000,000 0% 7,093,741 0% 6,500,000 0% 10,500,000 4,000,000 Total Contingency 6,000,000 0% 7,093,741 0% 6,500,000 0% 10,500,000 4,000,000 Community Support Contracts for Community Support 4,119,902 4,496,928 109% 4,872,526 4,971,303 102% 5,790,693 4,878,133 84% 6,434,796 644,103 Total Community Support 4,119,902 4,496,928 109% 4,872,526 4,971,303 102% 5,790,693 4,878,133 84% 6,434,796 644,103 62 % 4.39% 11 % 2.69% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget GENERAL GOVERNMENT (Continued) Fleet Shop - Light Equipment Salary and Wages 503,811 485,511 96% 522,544 520,278 100% 546,664 408,392 75% 550,393 3,729 Benefits 248,833 238,065 96% 254,744 250,293 98% 261,982 194,884 74% 280,162 18,180 Supplies and Other Charges 14,950 16,709 112% 13,700 16,333 119% 16,050 12,127 76% 15,900 (150) Repairs and Maintenance 179,030 165,880 93% 185,820 170,698 92% 187,340 128,872 69% 202,340 15,000 Contracts for Services 2,520 1,698 67% 2,220 1,688 76% 4,220 952 23% 90,675 86,455 Total Fleet Shop - Light Equipment 949,144 907,863 96% 979,028 959,290 98% 1,016,256 745,227 73% 1,139,470 123,214 12% 0.48 % Elections Administrator Elections Administrator Salary and Wages 526,302 531,583 101% 564,993 588,677 104% 589,531 473,646 80% 597,363 7,832 Outside Labor 163,000 177,763 109% 163,000 108,225 66% 163,000 155,992 96% 163,000 - Benefits 315,351 286,883 91% 324,998 302,318 93% 332,682 256,888 77% 358,972 26,290 Supplies and Other Charges 144,015 197,166 137% 125,850 83,586 66% 129,800 63,372 49% 125,300 (4,500) Repairs and Maintenance 12,000 7,976 66% 12,000 6,840 57% 16,500 150 1 % 16,500 - Contracts for Services 134,000 125,272 93% 143,395 159,595 111% 153,130 143,567 94% 163,060 9,930 Professional Services 200 716 358% 200 M 0% 200 w 0% (200) Total Elections Administrator 1,294,868 1,327,359 103% 1,334,436 1,249,241 94% 1,384,843 1,093,615 79% 1,424,195 39,352 3% 0.60% Voter Registration Supplies and Other Charges 9,152 1,205 13% 6,000 1,418 24% 3,050 - 0% 5,000 1,950 Contingency - - 0% 3,152 - 0% - - 0% - - Contracts for Community Support 15,350 13,500 88% 15,350 16,265 106% 35,146 12,908 37% 20,000 (15,146) Total Voter Registration 24,502 14,705 60% 24,502 17,683 72% 38,196 12,908 34% 25,000 (13,196) -35 % 0.01% American Rescue Plan Revenue Replacement Discretionary Spending 1,821,590 - 0% - - 0% - - 0% - - Contracts for Community Support 15,414 15,414 100% 500,000 0% 500,000 500,000 100% (500,000) Total American Rescue Plan Revenue Replacement 1,837,004 15,414 1 % 500,000 0% 500,000 500,000 100% (500,000) -100% 0.00% County Treasurer - Administration Salary and Wages 483,747 425,258 88% 509,779 443,334 87% 532,836 376,182 71% 489,877 (42,959) Benefits 240,162 215,398 90% 246,659 221,377 90% 253,448 185,824 73% 259,807 6,359 Supplies and Other Charges 25,440 18,125 71% 24,140 21,649 90% 22,450 12,821 57% 20,450 (2,000) Repairs and Maintenance 875 767 88% 875 524 60% 980 210 21% 980 - Contracts for Services 4,500 3,395 75% 5,000 3,506 70% 5,000 2,936 59% 5,000 Professional Services 50,000 w 0% 50,000 M 0% 50,000 w 0% 50,000 Total County Treasurer - Administration 804,724 662,943 82% 836,453 690,390 83% 864,714 577,973 67% 826,114 (38,600) -4% 0.35% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget GENERAL GOVERNMENT (Continued) Risk Management - Administration Salary and Wages 207,468 201,929 97% 274,588 245,930 90% 351,974 246,920 70% 364,017 12,043 Benefits 102,965 99,844 97% 136,937 119,804 87% 173,879 113,847 65% 189,123 15,244 Supplies and Other Charges 30,065 22,796 76% 22,965 28,808 125% 30,510 15,799 52% 26,210 (4,300) Repairs and Maintenance 126,500 155,158 123% 150,650 214,648 142% 150,550 112,951 75% 150,550 - Contracts for Services 35,000 3,018 9% 15,000 3,000 20% 5,000 3,000 60% 3,000 (2,000) Professional Services 0% 100,000 25,000 25% 25,000 25,000 100% 25,000 Total Risk Management - Administration 501,998 482,745 96% 700,140 637,190 91% 736,913 517,517 70% 757,900 20,987 3% 0.32% Tax Assessor -Collector - Administration Salary and Wages 1,868,235 1,590,975 85% 2,029,794 1,719,140 85% 2,117,458 1,457,576 69% 2,068,865 (48,593) Benefits 1,081,088 948,914 88% 1,138,611 969,876 85% 1,165,061 806,870 69% 1,242,544 77,483 Supplies and Other Charges 114,460 98,445 86% 125,120 96,251 77% 119,460 82,538 69% 155,970 36,510 Repairs and Maintenance 1,100 1,060 96% 2,700 7,700 285% 2,600 1,340 52% 2,600 - Contracts for Services 12,500 11,546 92% 14,500 11,802 81% 14,940 86,025 576% 94,800 79,860 Total Tax Assessor -Collector - Administration 3,077,383 2,650,940 86% 3,310,725 2,804,769 85% 3,419,519 2,434,348 71% 3,564,779 145,260 4% 1.49% Information Technology Administration Salary and Wages 2,863,032 2,527,078 88% 3,185,662 2,893,477 91% 3,218,187 2,284,044 71% 3,136,764 (81,423) Benefits 1,328,459 1,089,209 82% 1,426,538 1,228,536 86% 1,422,843 968,623 68% 1,471,860 49,017 Supplies and Other Charges 130,595 128,771 99% 165,180 140,020 85% 162,000 88,051 54% 127,170 (34,830) Repairs and Maintenance 5,160 9,083 176% 5,100 1,875 37% 3,540 843 24% 3,540 - Contracts for Services 500 444 89% 500 444 89% 500 444 89% 500 - Community Contracts 1,948 1,948 100% 2,124 2,124 100% 2,110 2,109 100% 2,140 30 Total Administration 4,329,694 3,756,533 87% 4,785,104 4,266,476 89% 4,809,180 3,344,115 70% 4,741,974 (67,206) -1% 1.98% I.T. Services Supplies and Other Charges 462,030 129,202 28% 641,350 172,883 27% 518,610 439,091 85% 921,280 402,670 Repairs and Maintenance 73,760 78,193 106% 55,200 100,729 182% 90,910 60,181 66% 65,500 (25,410) Contracts for Services 4,495,827 2,851,596 63% 4,233,405 3,241,361 77% 3,559,160 2,921,863 82% 3,911,553 352,393 Total I.T. Services 5,031,617 3,058,991 61% 4,929,955 3,514,973 71% 4,168,680 3,421,135 82% 4,898,333 729,653 18% 2.05% Project Management Salary and Wages - - 0% 218,784 218,617 100% 307,035 244,908 80% 451,975 144,940 Benefits - - 0% 90,851 84,884 93% 128,273 99,345 77% 191,696 63,423 Supplies and Other Charges - - 0% 6,700 5,662 85% 13,500 6,115 45% 12,350 (1,150) Repairs and Maintenance - - 0% 9,000,000 148,650 2% 100,000 125 0% 500 (99,500) Contracts for Services - - 0% 522,450 62,689 12% 66,000 79,646 121% 136,000 70,000 Professional Services 0% 500,000 88,605 18% 1,720,000 359,918 21% 1,120,518 (599,482) Total Project Management - Administration 0% 10,338,785 609,107 6% 2,334,808 790,057 34% 1,913,039 (421,769) -18% 0.80% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget GENERAL GOVERNMENT (Continued) Human Resources - Administration Salary and Wages 642,946 531,416 83% 724,166 638,985 88% 755,481 576,910 76% 790,750 35,269 Benefits 313,996 242,829 77% 334,223 274,707 82% 343,382 244,287 71% 374,475 31,093 Supplies and Other Charges 160,730 98,427 61% 203,360 169,954 84% 164,266 89,713 55% 178,500 14,234 Repairs and Maintenance 1,300 610 47% 1,300 275 21% 800 290 36% 800 - Contracts for Services 91,000 0% 202,000 0% 435,000 382,500 88% 157,500 (277,500) Total Human Resources - Administration 1,209,972 873,282 72% 1,465,049 1,083,921 74% 1,698,929 1,293,700 76% 1,502,025 (196,904) -12 % 0.63 % County Auditor - Administration Salary and Wages 1,166,914 1,042,524 89% 1,219,508 1,141,157 94% 1,267,798 831,337 66% 1,143,611 (124,187) Benefits 564,166 438,887 78% 525,921 459,677 87% 540,186 343,606 64% 541,257 1,071 Supplies and Other Charges 12,555 25,095 200% 15,395 8,629 56% 17,065 12,229 72% 17,740 675 Repairs and Maintenance 375 250 67% 540 615 114% 600 455 76% 720 120 Contracts for Services 661,697 438,302 66% 68,000 67,000 99% 68,000 55,000 81% 111,000 43,000 Total County Auditor - Administration 2,405,707 1,945,058 81% 1,829,364 1,677,078 92% 1,893,649 1,242,627 66% 1,814,328 (79,321) -4% 0.76% Purchasing - Administration Salary and Wages 571,951 503,673 88% 611,202 528,481 86% 637,880 443,179 69% 578,991 (58,889) Benefits 279,223 208,001 74% 289,009 235,367 81% 296,874 204,289 69% 301,731 4,857 Supplies and Other Charges 122,750 14,301 12% 88,045 21,993 25% 90,130 11,567 13% 48,180 (41,950) Repairs and Maintenance 15,250 2,226 15% 15,250 2,016 13% 15,250 215 1 % 250 (15,000) Contracts- Services 659,200 532,801 81% 236,907 141,642 60% 19,025 34,991 184% 30,550 11,525 Total Purchasing - Administration 1,648,374 1,261,002 76% 1,240,413 929,499 75% 1,059,159 694,241 66% 959,702 (99,457) -9% 0.40% Facilities Services Administration Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services Professional Services Landscaping Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services 1,925,538 1,897,270 1,121,712 1,042,075 159,740 206,585 612,070 566,127 1,203,500 898,061 15,240 Total Administration 5,022,560 4,625,358 322,389 313,664 205,083 159,765 5,400 5,193 80,250 59,036 110,000 66,012 Total Landscaping 723,122 603,670 99% 2,105,971 2,034,662 93% 1,188,184 1,077,713 129% 215,250 220,942 92% 630,800 645,281 75% 2,443,262 1,650,763 100% 50,000 20,000 92% 6,633,467 5,649,361 97% 343,012 317,947 78% 211,021 181,941 96% 6,400 9,933 74% 78,750 70,583 60% 110,500 98,875 83% 749,683 679,279 97% 2,200,662 1,607,807 91% 1,218,839 848,339 103% 223,950 165,608 102% 653,140 498,092 68% 2,286,871 232,324 40 % 25,700 85% 6,583,462 3,377,869 93% 353,385 199,537 86% 214,597 126,473 155% 9,000 13,511 90% 71,250 21,658 89% 85,250 63,303 91 % 733,482 424,482 73% 2,267,425 66,763 70% 1,345,324 126,485 74% 138,800 (85,150) 76% 702,720 49,580 10% 3,245,555 958,684 100 51% 7,699,824 1,116,362 56% 304,975 (48,410) 59% 218,536 3,939 150% 8,500 (500) 30% 73,250 2,000 74% 95,694 10,444 58% 700,955 (32,527) 17% 3.22% -4 % 0.29 Prepared by Nina Payne - Budget Officer 10/7/2026 FUNCTION GENERAL GOVERNMENT (Continued) Parking Garage Supplies and Other Chargers Repairs and Maintenance Professional Services Total Parking Garage BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget 0% - 15,207 0% 30,500 19,465 64% 42,500 12,000 0% - 7,325 0% 23,000 35,452 154% 206,020 183,020 0% 22,062 0% 17,500 42,556 243% 91,000 73,500 0% 44,594 0% 71,000 97,474 137% 339,520 268,520 378 % 0.14 % County Records Management - Administration Salary and Wages 287,966 268,525 93% 303,087 292,517 97% 316,532 243,430 77% 320,173 3,641 Benefits 157,233 133,439 85% 161,004 139,543 87% 165,027 121,136 73% 178,105 13,078 Supplies and Other Charges 33,450 10,601 32% 20,800 23,875 115% 14,400 11,851 82% 17,800 3,400 Repairs and Maintenance 100 40 40% 100 85 85% 140 90 64% 140 - Contractual Services 8,500 4,949 58% 8,500 5,771 68% 8,500 4,113 48% 8,500 Total Administration 487,249 417,554 86% 493,491 461,791 94% 504,599 380,620 75% 524,718 20,119 4% 0.22% TOTAL GENERAL GOVERNMENT1 50,788,6811 36,447.548 1 72% 1 63,185,025 39,767,850 1 63% 1 55,212,136 1 34,585,668 1 63% 61,117,970 11% JUDICIAL SYSTEM Pre -Trial Bond Supervision Salary and Wages 117,481 113,140 96% 123,806 119,883 97% 129,586 84,205 65% 111,846 (17,740) Benefits 80,583 78,050 97% 82,167 79,760 97% 83,945 55,605 66% 86,696 2,751 Supplies and Other Charges 12,000 - 0% 2,000 - 0% 2,000 - 0% 2,000 - Contingency 0% 10,000 0% 10,000 0% 43,989 33,989 Total Pre -Trial Bond Supervision 210,064 191,190 91% 217,973 199,643 92% 225,531 139,811 62% 244,531 19,000 8% 0.10% Court Support - Criminal Salary and Wages 1,002 8,158 814% 54,395 54,167 100% 56,907 36,625 64% 59,584 2,677 Benefits 86 3,407 3962% 30,653 30,297 99% 31,406 18,818 60% 34,502 3,096 Supplies and Other Charges 165,000 123,775 75% 167,100 111,870 67% 157,300 148,014 94% 157,300 - Contracts for Services 200,000 199,100 100% 225,000 184,607 82% 225,000 142,069 63% 225,000 Professional Services 4,940,750 4,133,032 84% 5,330,750 3,992,172 75% 5,313,250 3,126,510 59% 5,275,000 (38,250) Total Court Support - Criminal 5,306,838 4,467,472 84% 5,807,898 4,373,113 75% 5,783,863 3,472,037 60% 5,751,386 (32,477) -1 % 2.41% Court Support - Civil Salary and Wages 1,002 - 0% 1,002 - 0% 1,002 - 0% - (1,002) Benefits 86 - 0% 86 - 0% 86 - 0% - (86) Supplies and Other Charges 664,600 526,305 79% 664,600 587,588 88% 664,600 397,683 60% 664,500 (100) Contracts for Services 650,000 874,611 135% 875,000 1,685,325 193% 1,200,000 910,651 76% 1,300,000 100,000 Professional Services 98,500 87,787 89% 103,500 82,948 80% 103,500 14,729 14% 103,500 Total Court Support - Civil 1,414,188 1,488,703 105% 1,644,188 2,355,861 143% 1,969,188 1,323,063 67% 2,068,000 98,812 5% 0.87% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUDICIAL SYSTEM (Continued) Court Support - Child Protective Services - 272nd Professional Services 200,000 159,136 80% 200,000 123,766 62% 200,000 25,209 13% 150,000 (50,000) Total Court Support - Child Protective Services - 272nd 200,000 159,136 80% 200,000 123,766 62% 200,000 25,209 13% 150,000 (50,000) -25% 0.06% Court Support - Child Protective Services - 361st Professional Services 150,000 120,719 80% 150,000 59,300 40% 150,000 39,970 27% 150,000 Total Court Support - Child Protective Services - 361st 150,000 120,719 80% 150,000 59,300 40% 150,000 39,970 27% 150,000 0% 0.06% Court Support - Child Protective Services - 472nd Professional Services 58,649 100% 150,000 232,465 155% 150,000 202,125 135% 250,000 100,000 Total Court Support - Child Protective Services - 472nd 58,649 100% 150,000 232,465 155% 150,000 202,125 135% 250,000 100,000 67% 0.10% Court Support - Child Protective Services - 85th Professional Services 150,000 125,196 83% 150,000 75,418 50% 150,000 18,233 12% 150,000 Total Court Support - Child Protective Services - 85th 150,000 125,196 83% 150,000 75,418 50% 150,000 18,233 12% 150,000 0% 0.06% Court Support - Mental Health Professional Services 10,000 750 8% 10,000 2,250 23% 10,000 0% 10,000 Total Court Support - Mental Health 10,000 750 8% 10,000 2,250 23% 10,000 0% 10,000 0% 0.00% Court Support - Child Support Enforcement Professional Services 5.000 10,291 206% 10,000 9,459 95% 10,000 1,771 18% 10,000 Total Court Support - Child Support Enforcement 5,000 10,291 206% 10,000 9,459 95% 10,000 1,771 18% 10,000 0% 0.00% Court Support - Guardianship Salary and Wages - - - - 327,960 225,108 69% 275,380 (52,580) Benefits - - - - 150,690 107,661 71% 147,319 (3,371) Supplies and Other Charges - - - - 4,500 2,968 66% 14,860 10,360 Professional Services 200,000 232,389 116% 312,500 367,085 117% 390,000 212,921 55% 355,400 (34,600) Total Court Support - Guardianship 200,000 232,389 116% 312,500 367,085 117% 873,150 548,659 63% 792,959 (80,191) -9% 0.33% Court Support - Probate Professional Services 2.000 0% 500 0% 500 0% 500 Total Court Support - Probate 2,000 0% 500 0% 500 0% 500 0% 0.00% Alternative Dispute Resolution Community Contracts 50,000 50,000 100% 50,000 50,000 100% 50,000 50,000 100% 60,000 10,000 Total Alternative Dispute Resolution 50,000 50,000 100% 50,000 50,000 100% 50,000 50,000 100% 60,000 10,000 20% 0.03% Court Support - Other Professional Services 2,768 0% 0% 5,000 0% 5,000 Total Court Support - Other - 2,768 0% - - 0% 5,000 - 0% 5,000 - 0% 0.00% Prepared by Nina Payne - Budget Officer 10/7/2026 FUNCTION JUDICIAL SYSTEM (Continued) Collections Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services County Attorney - Administration Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services Community Contracts District Attorney Administration Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance Contracts for Services Community Contracts Child Protective Services Salary and Wages Benefits Supplies and Other Charges Contingency BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget 348,480 346,072 99% 412,620 400,969 97% 431,132 332,455 77% 434,603 3,471 189,405 184,015 97% 222,597 199,388 90% 228,037 171,327 75% 245,918 17,881 18,530 15,054 81% 29,130 28,108 96% 23,130 15,923 69% 25,530 2,400 500 136 27% 500 420 84% 500 365 73% 600 100 0% 5,650 5,650 0% 5,650 5,650 100% 5,650 Total Collections 556,915 545,277 98% 670,497 634,535 95 % 688,449 525,719 76 % 712,301 23,852 3 % 0.30 % 2,529,080 2,338,724 92% 2,658,821 2,382,546 90% 2,675,753 1,882,700 70% 2,249,538 (426,215) 1,113,318 987,920 89% 1,146,468 966,021 84% 1,137,966 770,587 68% 1,097,976 (39,990) 116,650 65,559 56% 120,950 65,266 54% 133,524 53,920 40% 97,950 (35,574) 8,500 5,940 70% 8,200 5,036 61% 6,950 3,294 47% 6,950 - 850 19,062 2243% 850 19,732 2321% 35,289 35,208 100% 1,850 (33,439) 2,303 2,302 100% 2,510 2,510 100% 2,493 2,493 100% 3,090 597 Total County Attorney 3,770,701 3,419,507 91% 3,937,799 3,441,111 87% 3,991,975 2,748,201 69% 3,457,354 (534,621) -13% 1.45 % 4,085,271 3,794,034 93% 4,369,387 4,057,521 93% 4,572,766 3,293,138 72% 4,175,950 (396,816) 1,752,684 1,600,447 91% 1,842,061 1,660,456 90% 1,900,461 1,356,135 71% 1,914,438 13,977 186,373 155,088 83% 192,673 185,248 96% 188,545 135,185 72% 245,709 57,164 11,100 9,864 89% 11,100 8,507 77% 8,700 5,512 63% 8,700 - - 88,510 100% - 88,510 100% 88,511 88,418 100% 88,511 - 1,594 1,594 100% 1,738 1,738 100% 1,726 1,726 100% 2,140 414 Total Administration 6,037,022 5,649,537 94% 6,416,959 6,001,980 94% 6,760,709 4,880,113 72% 6,435,448 (325,261) 2.69% -5 % 293,301 286,561 124,313 104,052 9,750 1,036 Total Child Protective Services 427,364 391,649 District Clerk Administration Salary and Wages Benefits Supplies and Other Charges Repairs and Maintenance 920,023 852,287 537,097 440,250 47,255 28,053 3,100 3,030 Total Administration 1,507,475 1,323,620 98% 306,820 301,947 84% 127,680 108,372 11% 7,850 1,111 0% 1,900 92 % 444,250 411,430 93% 966,749 902,461 82% 548,748 467,163 59% 37,605 33,858 98% 3,100 955 88% 1,556,202 1,404,437 98% 325,371 249,659 85% 132,874 86,791 14% 7,850 3,807 0% 1,900 93% 467,995 340,258 93% 1,009,152 773,325 85% 561,658 409,933 90% 28,005 18,197 31% 1,400 860 90% 1,600,215 1,202,314 77% 323,787 (1,584) 65% 139,969 7,095 48% 13,600 5,750 0% (1,900) 73 % 477,356 9,361 77% 893,248 (115,904) 73 % 576,238 14,580 65% 27,575 (430) 61% 1,400 75% 1,498,461 (101,754) 2 % 0.20 % -6 % 0.63 % Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUDICIAL SYSTEM (Continued) Jury Services Salary and Wages 110,950 109,791 99% 117,258 105,491 90% 121,888 88,904 73% 94,732 (27,156) Benefits 61,833 60,835 98% 63,412 58,288 92% 64,829 50,011 77% 62,863 (1,966) Supplies and Other Charges 181,400 277,634 153% 362,900 289,744 80% 327,900 241,423 74% 327,900 - Repairs and Maintenance 110 88 80% 110 120 109% 260 140 54% 260 - Contracts for Services 12,700 0% 0% 0% Total Jury Services 366,993 448,348 122% 543,680 453,643 83% 514,877 380,479 74% 485,755 (29,122) -6% 0.20% County Clerk Administration Salary and Wages 836,699 824,820 99% 886,938 861,178 97% 922,219 734,220 80% 862,131 (60,088) Benefits 482,062 466,975 97% 494,585 471,924 95% 505,433 405,850 80% 529,122 23,689 Supplies and Other Charges 25,050 18,218 73% 26,745 19,280 72% 25,545 21,004 82% 46,985 21,440 Repairs and Maintenance 1,650 995 60% 2,800 24,470 874% 1,760 1,096 62% 1,760 - Contracts for Services 95,965 44,817 47% 95,965 66,441 69% 83,600 0% 105,360 21,760 Total Administration 1,441,426 1,355,825 94% 1,507,033 1,443,293 96% 1,538,557 1,162,170 76% 1,545,358 6,801 0% 0.65% Vital Statistics Preservation Supplies and Other Charges 16,700 709 4% 11,700 3,597 31% 11,700 1,533 13% 11,700 - Contingency 0% 5,000 0% 5,000 0% 5,000 Total Vital Statistics Preservation 16,700 709 4% 16,700 3,597 22% 16,700 1,533 9% 16,700 0% 0.01% 85th District Court - Administration Salary and Wages 337,795 332,666 98% 356,062 353,665 99% 378,290 300,012 79% 344,763 (33,527) Benefits 169,050 165,831 98% 173,602 171,450 99% 179,878 144,190 80% 183,702 3,824 Supplies and Other Charges 37,240 25,339 68% 36,240 24,933 69% 34,040 20,766 61% 35,240 1,200 Repairs and Maintenance 1,200 285 24% 800 241 30% 650 455 70% 700 50 Contracts for Services 3,397 100% 5,777 100% 4,773 4,772 100% (4,773) Total 85th District Court - Administration 545,285 527,518 97% 566,704 556,066 98% 597,631 470,195 79% 564,405 (33,226) -6% 0.24% 272nd District Court - Administration Salary and Wages 342,997 335,244 98% 361,088 355,950 99% 383,343 303,250 79% 346,004 (37,339) Benefits 170,188 165,809 97% 174,686 171,076 98% 180,974 143,572 79% 183,847 2,873 Supplies and Other Charges 15,140 23,231 153% 15,775 21,304 135% 18,175 10,506 58% 18,650 475 Repairs and Maintenance 305 242 79% 300 147 49% 300 82 27% 300 - Contracts for Services 3,397 0% 3,397 0% 4,773 4,772 100% 2,180 (2,593) Total 272nd District Court - Administration 528,630 527,923 100% 551,849 551,874 100% 587,565 462,182 79% 550,981 (36,584) -6% 0.23% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUDICIAL SYSTEM (Continued) 361st District Court Administration Salary and Wages 328,933 322,394 98% 352,108 341,349 97% Benefits 166,794 162,651 98% 172,561 167,337 97% Supplies and Other Charges 43,965 35,055 80% 41,880 30,704 73% Repairs and Maintenance 175 43 25% 150 1,824 1216% Contracts for Services 3,397 0% 3,397 0% Total361st District Court - Administration 539,867 523,540 97% 566,699 544,611 96% 472nd District Court - Administration Salary and Wages 18,000 241,252 1340% 298,335 278,838 93% Benefits 89,838 125,785 140% 159,164 149,143 94% Supplies and Other Charges - 58,235 100% 32,900 20,681 63% Repairs and Maintenance - 426 100% 200 85 43% Contracts for Services 3,953 100% 0% Total 472nd District Court - Administration 107,838 429,651 398% 490,599 448,747 91% 373,873 289,244 178,718 140,613 41,130 22,583 260 180 4,773 4,772 598,754 457,393 318,523 250,462 164,866 131,207 33,000 17,135 200 90 4,773 4,772 521,362 403,666 77% 342,713 (31,160) 79% 183,128 4,410 55% 69,940 28,810 69% 260 - 100% 2,180 (2,593) 76% 598,221 (533) 79% 332,359 13,836 80% 180,498 15,632 52% 31,100 (1,900) 45 % 200 100% 2,180 (2,593) 77% 546,337 24,975 -0.1% 0.25% 5% 0.23% Juvenile Court Referee Salary and Wages 165,080 163,014 99% 255,157 254,171 100% 265,425 211,307 80% 266,945 1,520 Benefits 66,653 64,589 97% 97,617 95,183 98% 100,709 79,540 79% 106,182 5,473 Supplies and Other Charges 4,120 6,642 161% 15,200 13,735 90% 7,750 6,779 87% 8,600 850 Contracts for Services 4,217 100% 3,397 0% 4,773 4,772 100% 4,773 Total Juvenile Court Referee 235,853 238,462 101% 367,974 366,486 100% 378,657 302,399 80% 386,500 7,843 2% Misdemeanor Associate Court - Administration Salary and Wages 356,930 339,729 95% 377,486 373,329 99% Benefits 156,817 144,846 92% 161,798 158,725 98% Supplies and Other Charges 18,407 26,019 141% 10,632 9,117 86% Repairs and Maintenance 667 263 39% 2,250 1,851 82% Contracts for Services 420 3,397 809% 3,397 0% Total Misdemeanor Associate Court - Administration 533,241 514,254 96% 552,166 546,419 99% County Specialty Court Program Salary and Wages 22,915 18,261 80% 42,500 22,873 54% Benefits 5,792 3,783 65% 10,734 4,900 46% Supplies and Other Charges 63,680 33,848 53% 43,680 10,778 25% Contingency - - 0% 20,000 - 0% Contracts for Services 175,000 175,000 100% 185,000 189,019 102% Professional Services 2,000 0% 2,000 2,875 144% Total County Specialty Court Program 269,387 230,892 86% 303,914 230,445 76% 393,742 310,083 79% 396,699 2,957 166,540 132,084 79% 177,214 10,674 10,712 4,745 44% 10,080 (632) 2,250 1,482 66% 2,250 - 4,773 4,772 100% 2,180 (2,593) 578,017 453,166 78% 588,423 10,406 2% 42,500 10,718 10,797 2,227 41,980 6,243 20,000 - 205,000 145,669 2,000 322,277 164,858 25% 42,500 - 21% 10,797 - 15% 42,130 150 0% - (20,000) 71 % 280,000 75,000 0% 3,000 1,000 51% 378,427 56,150 17% 0.16 % 0.25% 0.16% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUDICIAL SYSTEM (Continued) Family Law Associate Court - Administration Salary and Wages 457,504 452,196 99% 418,246 413,453 99% 436,802 348,963 80% 438,977 2,175 Benefits 190,239 168,249 88% 171,935 151,871 88% 177,295 126,046 71% 187,841 10,546 Supplies and Other Charges 11,595 9,108 79% 11,995 11,659 97% 14,853 10,152 68% 14,328 (525) Repairs and Maintenance 314 88 28% 200 85 43% 200 135 68% 200 - Contracts for Services 0% 0% 4,773 4,772 100% (4,773) Total Family Law Associate Court - Administration 659,652 629,641 95% 602,376 577,068 96% 633,923 490,068 77% 641,346 7,423 1 % 0.27 % Felony Associate Court - Administration Salary and Wages - - 0% - - 0% - - 0% 219,593 219,593 Benefits - - 0% - - 0% - - 0% 93,711 93,711 Supplies and Other Charges - - 0% - - 0% - - 0% 21,150 21,150 Repairs and Maintenance 0% 0% 0% 200 200 Total Felony Associate Court - Administration 0% 0% 0% 334,654 334,654 100% 0.14 County Court at Law #1 Administration Salary and Wages 635,042 625,397 98% 720,111 687,630 95% 593,160 464,448 78% 547,793 (45,367) Benefits 268,647 259,772 97% 307,115 290,353 95% 232,397 185,666 80% 233,549 1,152 Supplies and Other Charges 7,970 10,578 133% 12,575 12,537 100% 24,150 2,680 11% 22,170 (1,980) Repairs and Maintenance 447 65 15% 300 291 97% 300 115 38% 300 - Contracts for Services 0% 3,397 0% 4,773 4,772 100% 2,180 (2,593) Total Administration 912,106 895,812 98% 1,040,101 994,208 96% 854,780 657,681 77% 805,992 (48,788) -6% 0.34% Judicial SU12ort Salary and Wages 7,140 1,497 21% 7,141 3,742 52% - - 0% - - Benefits 590 117 20% 590 292 49% - - 0% - - Supplies and Other Charges 3,360 2,194 65% 3,360 2,066 61% 0% Total Judicial Support 11,090 3,808 34% 11,091 6,100 55% 0% 0% 0.00% StaffSUDDnrt Supplies and Other Charges 6,400 7,238 113% 6,600 6,755 102% - - 0% - - RepairsandMaintenance - - 0% - - 0% - - 0% - - Contracts for Services 3,397 0% 0% 0% Total Staff Support 6,400 10,635 166% 6,600 6,755 102% 0% 0% 0.00% County Court at Law #2 - Administration Salary and Wages 586,906 559,192 95% 647,314 595,640 92% 555,503 423,723 76% 514,138 (41,365) Benefits 251,044 237,462 95% 270,481 250,505 93% 222,911 173,266 78% 225,011 2,100 Supplies and Other Charges 30,495 23,251 76% 35,300 28,558 81% 41,420 12,322 30% 50,700 9,280 Repairs and Maintenance 131 43 33% 131 142 108% 150 90 60% 150 - Contracts for Services 70,000 13,773 20% 3,397 0% 4,773 4,772 100% (4,773) Total County Court at Law #2 - Administration 938,576 833,721 89% 953,226 878,242 92% 824,757 614,173 74% 789,999 (34,758) -4 % 0.33 Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUDICIAL SYSTEM (Continued) Justice of the Peace, Precinct 1 - Administration Salary and Wages 301,009 292,864 97% 316,976 311,019 98% 330,944 255,831 77% 297,652 (33,292) Benefits 160,477 129,354 81 % 164,460 143,956 88% 168,627 117,569 70% 172,443 3,816 Supplies and Other Charges 26,310 24,458 93% 25,625 18,010 70% 25,500 16,430 64% 26,550 1,050 Repairs and Maintenance 841 68 8% 650 183 28% 3,420 225 7% 320 (3,100) Contracts for Services 4,200 2,990 71% 4,200 1,645 39% 4,200 1,294 31% 4,200 Total Justice of the Peace, Precinct 1 - Administration 492,837 449,734 91 % 511,911 474,813 93% 532,691 391,349 73% 501,165 (31,526) -6 % 0.21 % Justice of the Peace, Precinct 2 - Administration Salary and Wages 286,957 277,450 97% 302,060 295,811 98% 315,509 239,578 76% 298,012 (17,497) Benefits 156,982 132,866 85% 160,748 140,583 87% 164,772 125,210 76% 172,533 7,761 Supplies and Other Charges 12,050 14,079 117% 13,050 9,982 76% 12,950 8,173 63% 11,500 (1,450) Repairs and Maintenance 300 98 33% 200 183 92% 380 275 72% 430 50 Contracts for Services 450 - 0% - - 0% - - 0% - - Professional Services 150 4 3% 0% 0% Total Justice of the Peace, Precinct 2 - Administration 456,889 424,497 93% 476,058 446,559 94% 493,611 373,237 76% 482,475 (11,136) -2 % 0.20 % Justice of the Peace, Precinct 3 - Administration Salary and Wages 386,364 368,115 95% 406,917 395,516 97% 425,761 332,522 78% 388,865 (36,896) Benefits 215,951 185,730 86% 221,077 199,212 90% 226,696 166,163 73% 234,427 7,731 Supplies and Other Charges 16,350 18,709 114% 17,550 16,948 97% 17,550 12,040 69% 19,050 1,500 Repairs and Maintenance 650 174 27% 425 500 118% 800 590 74% 1,000 200 Contracts for Services 2,500 2300 92% 2,500 2,313 93% 2,500 1,818 73% 2,500 Total Justice of the Peace, Precinct 3 - Administration 621,815 575,028 92% 648,469 614,488 95% 673,307 513,133 76% 645,842 (27,465) -4 % 0.27 % Justice of the Peace, Precinct 4 - Administration Salary and Wages 237,580 232,496 98% 302,330 306,463 101% 321,983 257,489 80% 307,651 (14,332) Benefits 127,578 107,072 84% 160,939 142,010 88% 166,389 119,543 72% 174,956 8,567 Supplies and Other Charges 12,870 7,498 58% 20,500 10,492 51% 19,400 9,707 50% 18,050 (1,350) Repairs and Maintenance 300 270 90% 425 495 116% 680 500 74% 900 220 Total Justice of the Peace, Precinct 4 - Administration 378,328 347,336 92% 484,194 459,460 95% 508,452 387,239 76% 501,557 (6,895) -1 % 0.21 % Community Supervision - Support Supplies and Other Charges 77,150 85,701 111% 77,150 103,546 134% 76,800 56,961 74% 76,800 - Repairs and Maintenance 5,500 1,800 33% 4,500 1,409 31% 14,200 11,065 78% 4,720 (9,480) Contracts for Services 35,000 - 0% - - 0% - - 0% - - Community Contracts 709 708 100% 773 772 100% 767 767 100% 951 184 Total Community Supervision - Support 118,359 88,209 75% 82,423 105,727 128% 91,767 68,793 75% 82,471 (9,296) -10 % 0.03 % Public Defender's Officer - Administration Salary and Wages - - 0% 38,352 37,028 97% 40,198 31,868 79% 40,558 360 Benefits 17,058 0% 26,743 23,257 87% 27,233 21,981 81% 29,721 2,488 Total Public Defender's Office - Administration 17,058 0% 65,095 60,285 93% 67,431 53,849 80% 70,279 2,848 4 % 0.03 % Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUDICIAL SYSTEM (Continued) Court Facility -Administration Supplies and Other Charges - - 0% 10,000 - 0% 10,000 - 0% - (10,000) Contingency - - 0% 40,000 - 0% 41,815 - 0% - (41,815) Repairs and Maintenance - - 0% - - 0% 15,000 12,733 85% 140,000 125,000 Capital Outlay 92,000 91,146 99% 0% 125,000 15,525 12% (125,000) Total Court Facility - Administration 92,000 91,146 99% 50,000 0% 191,815 28,258 15% 140,000 (51,815) -27% 0.06% TOTAL JUDICIAL SYSTEM 1 29,287,897 1 27,383,542 93 % 1 32,127,628 1 29,510,739 1 92% 1 33,613,506 23,353,304 1 69 % 32,880,183 -2% LAW ENFORCEMENT Sheriff Administration Salary and Wages 6,024,203 6,258,027 104% 6,750,099 6,782,630 100% 6,936,056 5,638,872 81% 6,943,663 7,607 Benefits 2,923,431 2,768,213 95% 3,156,063 2,910,644 92% 3,183,214 2,418,087 76% 3,402,761 219,547 Supplies and Other Charges 487,795 515,440 106% 501,840 466,026 93% 452,540 315,799 70% 460,940 8,400 Repairs and Maintenance 236,550 247,763 105% 269,150 222,620 83% 252,350 158,154 63% 252,350 - Contracts for Services 171,240 479,605 280% 156,440 574,811 367% 992,995 1,004,625 101% 1,119,799 126,804 Professional Services 14,800 11,880 80% 17,200 13,350 78% 2,400 - 0% 2,400 - ConmurnityContracts 29,041 29,041 100% 32,244 32,244 100% 32,022 32,022 100% 40,168 8,146 Total Administration $ 9,887,060 $ 10,309,969 104% $ 10,883,036 $ 11,002,325 101 % $ 11,851,577 $ 9,567,558 81% $ 12,222,081 370,504 3 % 5.11 % Jail Administration Salary and Wages 9,895,678 10,781,937 109% 11,331,112 12,568,992 111% 11,967,648 10,848,574 91% 14,318,310 2,350,662 Benefits 5,460,732 4,974,855 91% 6,217,179 5,603,475 90% 6,449,836 4,818,865 75% 7,515,504 1,065,668 Supplies and Other Charges 2,352,895 2,153,155 92% 2,657,925 2,537,910 95% 2,593,350 2,022,897 78% 2,992,830 399,480 Repairs and Maintenance 254,038 251,551 99% 1,389,450 1,246,876 90% 894,878 608,913 68% 89,200 (805,678) Contracts for Services 1,022,060 194,387 19% 38,660 206,439 534% 608,384 658,467 108% 685,354 76,970 Professional Services 25,350 46,860 185% 25,350 15,539 61% 287,000 14,141 5% 295,000 8,000 Community Contracts 9,740 9,739 100% 11,199 11,198 100% 11,314 11,313 100% 14,737 3,423 'I otal Jail Administration 19,020,493 18,412,484 97% 21,670,875 22,190,429 102% 22,812,410 18,983,171 83% 25,910,935 3,098,525 14% 10.84% Jail Medical Services Salary and Wages 816,581 945,496 116% 876,832 1,125,822 128% - - 0% - - Benefits 469,486 418,984 89% 486,149 471,969 97% - - 0% - - Supplies and Other Charges 49,810 45,706 92% 50,310 25,927 52% - - 0% - - RepairsandMaintenance 624 685 110% 2,400 1,650 69% - - 0% - - Contracts for Services 3,780 2,570 68% 3,780 2,955 78% - - 0% - Professional Services 35,375 28,670 81% 35,375 62,995 178% 0% Total Jail Medical Services 1,375,656 1,442,111 105% 1,454,846 1,691,318 116% 0% 0% 0.00% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget LAW ENFORCEMENT (Continued) CSISD School Security Salary and Wages 880,494 775,910 88% 932,128 806,925 87% 973,099 675,747 69% 800,934 (172,165) Benefits 383,263 324,211 85% 397,774 339,330 85% 410,090 294,229 72% 387,072 (23,018) Supphes and Other Charges 73,820 26,738 36% 69,260 31,896 46% 54,300 24,518 45% 54,300 - Repairs and Maintenance 2,300 - 0% 2,300 - 0% 2,300 810 35% 2,000 (300) Contracts for Services - 35,426 100% - 33,866 0% 79,812 84,018 105% 82,830 3,018 Professional Services 520 - 0% 520 - 0% 520 - 0% 520 - Commuuity Contracts 7,615 7,614 100% 9,268 9,268 100% 9,971 9,971 100% 12,360 2,389 Capital Outlay 0% 0% 64,530 100 Total CSISD School Security 1,348,012 1,169,899 87% 1,411,250 1,221,285 87% 1,530,092 1,153,823 75% 1,340,016 (190,076) -12% 0.56% Inauguration Salary and Wages - - 0% - 55,772 100% - - 0% - - Benefits - - 0% - 13,748 100% - - 0% - - Supplies and Other Charges 0% 16,060 100% 0% Total CSISD School Security 0% 85,580 100% 0% 0% 0.00 % Jail Correctional Medicine - Administration Administration Salary and Wages - - 0% - - 0% 1,279,844 736,585 58% 1,601,454 321,610 Benefits - - 0% - - 0% 702,318 302,260 43% 827,468 125,150 Supplies and Other Charges - - 0% - - 0% 55,310 66,871 121% 106,800 51,490 Repairs and Maintenance - - 0% - - 0% 1,200 680 57% 1,200 - Contracts for Services - - 0% - - 0% 2,800 77,774 2778% 78,800 76,000 Professional Services 0% 0% 35,000 318,855 911% 235,000 200,000 Total Adult Correctional Medicine - Administration $ $ 0% $ $ 0% $ 2,076,472 $ 1,503,025 72% $ 2,850,722 774,250 37 % 1.19% Constable Precinct 1 - Administration Salary and Wages 474,574 473,115 100% 518,074 515,976 100% 540,901 431,283 80% 505,071 (35,830) Benefits 225,496 221,674 98% 237,319 233,220 98% 244,239 194,142 79% 249,890 5,651 Supplies and Other Charges 38,690 31,522 81% 40,720 57,339 141% 41,270 34,740 84% 55,300 14,030 Repairs and Maintenance 18,200 11,333 62% 14,200 10,185 72% 13,850 7,051 51% 12,100 (1,750) Contracts for Services 4,310 39,784 923% 4,500 36,991 822% 62,796 64,561 103% 65,065 2,269 Community Contracts 2,480 2,479 100% 2,704 2,703 100% 2,685 2,684 100% 3,566 881 Total Constable Precinct 1 - Administration 763,750 779,907 102% 817,517 856,414 105% 905,741 734,461 81% 890,992 (14,749) -2 % 0.37 % Constable Precinct 2 - Administration Salary and Wages 705,310 662,107 94% 768,723 733,271 95% 802,046 639,076 80% 744,972 (57,074) Benefits 336,924 312,444 93% 354,211 332,986 94% 364,369 290,778 80% 371,816 7,447 Supphes and Other Charges 42,350 35,114 83% 41,700 65,260 156% 40,300 31,423 78% 53,800 13,500 Repairs and Maintenance 30,818 23,535 76% 30,300 18,689 62% 25,980 19,854 76% 27,800 1,820 Contracts for Services 1,500 46,235 3082% 1,500 45,758 3051 % 73,025 77,230 106% 75,786 2,761 Community Contracts 3,365 3,365 100% 3,669 3,668 100% 3,644 3,643 100% 4,516 872 Total Constable Precinct 2 - Administration 1,120,267 1,082,800 97% 1,200,103 1,199,632 100% 1,309,364 1,062,005 81% 1,278,690 (30,674) -2 % 0.54 % Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget LAW ENFORCEMENT (Continued) Constable Precinct 3 Administration Salary and Wages 474,554 473,211 100% 514,378 512,872 100% 537,887 428,493 80% 501,951 (35,936) Benefits 225,480 221,462 98% 236,317 232,580 98% 243,416 193,805 80% 249,026 5,610 Supplies and Other Charges 31,120 28,941 93% 34,420 42,621 124% 41,920 36,935 88% 36,320 (5,600) Repairs and Maintenance 12,415 8,663 70% 13,590 9,287 68% 12,655 6,146 49% 15,590 2,935 Contracts for Services 2,700 37,750 1398% 4,200 32,007 762% 49,121 50,575 103% 50,876 1,755 Community Contracts 2,125 2,125 100% 2,317 2,317 100% 2,301 2,301 100% 2,853 552 Total Administration 748,394 772,152 103% 805,222 831,684 103% 887,300 718,255 81% 856,616 (30,684) -3% 0.36% Constable Precinct 4 - Administration Salary and Wages 704,590 676,990 96% 772,007 770,890 100% 806,256 644,184 80% 745,692 (60,564) Benefits 336,728 319,365 95% 355,029 349,775 99% 365,436 291,068 80% 371,999 6,563 Supplies and Other Charges 27,235 37,793 139% 34,445 52,849 153% 24,400 26,612 109% 27,450 3,050 Repairs and Maintenance 29,820 22,747 76% 24,670 21,740 88% 27,640 21,718 79% 27,640 - Contracts for Services 3,450 51,004 1478% 3,450 51,125 1482% 79,812 83,551 105% 82,830 3,018 Community Contracts 3,188 3,187 100% 3,476 3,475 100% 3,452 3,451 100% 4,279 827 Total Constable Precinct 4 - Administration 1,105,011 1,111,086 101% 1,193,077 1,249,854 105% 1,306,996 1,070,585 82% 1,259,890 (47,106) 4% 0.53% TOTAL LAW ENFORCEMENT1 35,368,643 1 35,080,408 99% 1 39,435,926 40,328,5211 102% 1 42,679,952 1 34,792,882 1 82% 46,609,942 9% JUVENILE SERVICES Juvenile Services Administration Total Administration 7,910,677 6,924,641 88% 8,358,472 7,176,348 86% 8,453,267 5,657,056 67% 8,663,398 210,131 Total Administration 7,910,677 6,924,641 88% 8,358,472 7,176,348 86% 8,453,267 5,657,056 67% 8,663,398 210,131 2% 3.63% Juvenile Justice Alternative Education Program UJAEPI Salary and Wages 211,158 219,352 104% 234,217 233,883 100% 244,485 194,426 80% 253,289 8,804 Benefits 121,310 121,008 100% 127,129 125,020 98% 130,976 104,190 80% 143,270 12,294 Supplies and Other Charges 810 0% 810 0% 810 1,663 205% 810 Total JJAEP 333,278 340,360 102% 362,156 358,903 99% 376,271 300,280 80% 397,369 21,098 6% 0.17% TDHS Commodities Supplies and Other Charges 3,500 16,334 467% 7,300 6,746 92% 7,310 5,313 73% 6,200 (1,110) Total TDHS Commodities 3,500 16,334 467% 7,300 6,746 92% 7,310 5,313 73% 6,200 (1,110) -15 % 0.00% Prepared by Nina Payne - Budget Officer 10/7/2026 FUNCTION BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget JUVENILE SERVICES (Continued) Juvenile Correctional Medicine - Administration Administration Salary and Wages - - 0% - - 0% 90,563 67,374 74% 91,565 1,002 Benefits - - 0% - - 0% 36,931 29,724 80% 39,135 2,204 Supplies and Other Charges - - 0% - - 0% 23,750 7,550 32% 24,150 400 Professional Services 0% 0% 2,500 712 28% 2,500 Total Juvenile Correctional Medicine - Administration $ $ 0% $ $ 0% $ 153,744 $ 105,361 69 % $ 157,350 3,606 2% 88% 86% 67% 9,224,317 3% TOTAL JUVENILE SERVICES 8,247,455 7,281,335 8,727,928 7,541,997 8,990,592 6,068,010 PUBLIC TRANSPORTATION Road and Bridge - Administration Salary and Wages 4,275,489 3,706,185 87% 4,508,410 3,801,816 84% 4,701,063 3,141,806 67% 4,454,727 (246,336) Benefits 2,397,908 1,904,785 79% 2,461,885 2,006,148 81% 2,522,280 1,683,109 67% 2,650,263 127,983 Supplies and Other Charges 1,356,890 86,651 6% 97,510 86,675 89% 96,530 82,338 85% 109,080 12,550 Repairs and Maintenance 5,302,500 7,772,356 147% 9,059,500 7,002,010 77% 8,106,000 8,093,074 100% 8,099,500 (6,500) Contracts for Services 1,276,200 989,356 78% 297,600 247,702 83% 344,773 262,789 76% 492,058 147,285 Professional Services 120,000 1,398,584 1165% 180,000 367,745 204% 680,000 213,268 31% 500,000 (180,000) Capital Outlay 20,941,500 7,129,371 34% 12,168,102 2,024,485 17% 10,775,000 1,943,559 18% 14,524,753 3,749,753 Total Road and Bridge - Administration 35,670,487 22,987,288 64% 28,773,007 15,536,581 54% 27,225,646 15,419,943 57% 30,830,381 3,604,735 13% Fleet Shop - Heavy Equipment Salary and Wages 401,252 391,496 98% 432,758 420,402 97% 452,075 326,442 72% 454,934 2,859 Benefits 223,606 205,539 92% 232,154 220,302 95% 238,078 171,138 72% 255,896 17,818 Supplies and Other Charges 4,100 10,793 263% 12,100 10,322 85% 12,300 17,531 143% 12,150 (150) Repairs and Maintenance 305,500 295,242 97% 315,500 293,804 93% 316,500 270,226 85% 326,000 9,500 Contracts for Services 10,600 3,227 30% 10,600 1,914 18% 9,100 1,794 20% 3,100 (6,000) Total Fleet Shop - Heavy Equipment 945,058 906,297 96% 1,003,112 946,744 94% 1,028,053 787,131 77% 1,052,080 24,027 2% 65% 55% 57 % 31,882,461 13% TOTAL PUBLIC TRANSPORTATION 36,615,545 23,893,585 29,776,119 16,483,325 28,253,699 16,207,074 0.07% 12.90% 0.44% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget PUBLIC HEALTH Health Department - Support Supplies and Other Charges 55,775 51,680 93% 59,875 67,325 112% 77,600 53,218 69% 78,600 1,000 Repairs and Maintenance - - 0% - - 0% 200,000 183,258 92% 30,000 (170,000) Contracts for Services - 33,502 100% - 2,770 0% - - 0% 2,774 2,774 Professional Services 23,000 18,430 80% 23,500 18,430 78% 23,500 18,430 78% 28,240 4,740 Total Health Department - Support 78,775 103,612 132% 83,375 88,525 106% 301,100 254,906 85% 139,614 (161,486) -54 % 0.06 % Indigent Health Care - Administration Supplies and Other Charges 2,098,900 733,477 35% 2,098,900 808,923 39% 1,500,000 1,119,767 75% 1,500,000 - Professional Services 5,800,000 792,244 14% 5,800,000 684,876 12% 2,593,640 487,872 19% 2,593,630 (10) Contracts for Community Support 896,700 93,700 10% 896,700 119,700 13% 906,360 106,360 12% 906,370 10 Total Indigent Health Care - Administration 8,795,600 1,619,421 18% 8,795,600 1,613,499 18% 5,000,000 1,713,999 34% 5,000,000 0% 2.09 % American Rescue Plan Revenue Replacement - R U OK Program Salary and Wages 21,871 21,274 97% - - 0% - - 0% - - Benefits 5,460 5,258 96% - - 0% - - 0% - - SuppliesandOtherCharges 2,125 618 29% - - 0% - - 0% - - Contracts for Services 1,500 0% 0% 0% Total R U OK Program 30,956 27,150 88 % 0% 0% 0% 0.00% Forensic Services Salary and Wages - - 0% 299,858 - 0% 424,448 182,998 0% 829,912 405,464 Benefits - - 0% 100,651 - 0% 191,706 53,685 28% 364,017 172,311 Supplies and Other Charges - - 0% - - 0% 11,150 6,717 60% 172,655 161,505 Repairs and Maintenance - - 0% - - 0% - - 0% 6,200 6,200 Contracts for Services - - 0% - - 0% - - 0% 30,470 30,470 Professional Services 0% 0% 0% 75,000 75,000 Total Forensic Services 0% 400,509 0% 627,304 243,399 39% 1,478,254 850,950 136% 0.62% Environmental Protection Supplies and Other Charges 10,000 16,168 162% 20,500 14,759 72% 19,500 13,010 67% 21,000 1,500 Repairs and Maintenance 1,000 - 0% 1,000 - 0% 1,000 - 0% - (1,000) Contracts for Services 345,557 322,501 93% 345,557 327,011 95% 345,257 242,117 70% 353,284 8,027 Total Environmental Protection 356,557 338,669 95% 367,057 341,770 93% 365,757 255,127 70% 374,284 8,527 2% 0.16% 23% 21% 39% 6,992,152 11% TOTAL PUBLIC HEALTH 9,261,888 2,088,852 9,646,541 2,043,794 6,294,161 2,467,431 Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget HUMAN SERVICES Veteran Services Salary and Wages 102,425 96,283 94% 133,465 130,686 98% 139,861 93,574 67% 162,480 22,619 Benefits 42,614 40,338 95% 50,444 48,918 97% 52,237 31,458 60% 79,994 27,757 Supplies and Other Charges 9,150 5,826 64% 6,100 14,831 243% 13,125 7,571 58% 10,200 (2,925) Repairs and Maintenance 500 250 50% 420 242 58% 320 140 44% 320 Total Veteran Services 154,689 142,697 92% 190,429 194,677 102% 205,543 132,744 65% 252,994 47,451 23 % 0.11 % Boonville Heritage Park Supplies and Other Charges 3,000 2,232 74% 3,000 2,984 99% 3,000 2,815 94% 3,500 500 Repairs and Maintenance 13,600 - 0% 76,600 48,643 64% 173,600 35,000 20% 96,000 (77,600) Contracts for Services 5,000 420 8% 5,000 420 8% 5,000 420 8% 5,000 - Professional Services 4,600 100% 0 % 0 % Total Boonville Heritage Park 21,600 7,252 34% 84,600 52,047 62% 181,600 38,235 21% 104,500 (77,100) -42% 0.04% County Fire Protection Contracts for Services 1,116,000 775,955 70% 1,116,000 1,043,200 93% 1,156,000 704,100 61% 1,413,800 257,800 Total County Fire Protection 1,116,000 775,955 70% 1,116,000 1,043,200 93% 1,156,000 704,100 61% 1,413,800 257,800 22% 0.59% County Welfare Supplies and Other Charges 5,000 1,500 30% 5,000 2,100 42% 5,000 2,100 42% 3,000 (2,000) Total County Welfare 5,000 1,500 30% 5,000 2,100 42% 5,000 2,100 42% 3,000 (2,000) -40 % 0.00% Emergency Management - Administration Salary and Wages 249,127 224,708 90% 273,022 136,810 50% 281,246 206,829 74% 283,971 2,725 Benefits 113,331 85,024 75% 119,277 56,355 47% 121,831 92,025 76% 129,948 8,117 Supplies and Other Charges 13,240 14,402 109% 22,190 15,080 68% 16,540 9,787 59% 18,550 2,010 Repairs and Maintenance 11,350 4,324 38% 11,350 1,709 15% 9,000 15,758 175% 9,700 700 Contracts for Services 122,600 128,059 104 % 123,600 117,817 95% 125,000 100,094 80% 132,000 7,000 Community Contracts 39,314 39,311 100% 42,480 42,477 100% 43,335 43,335 100% 54,908 11,573 Total Emergency Management - Administration 548,962 495,828 90% 591,919 370,248 63% 596,952 467,827 78% 629,077 32,125 5% 0.26% Exposition Center - Administration Salary and Wages 1,434,242 874,708 61% 1,494,399 938,617 63% 1,550,573 818,626 53% 1,436,254 (114,319) Benefits 771,588 433,781 56% 788,203 434,068 55% 805,975 387,852 48% 834,791 28,816 Supplies and Other Charges 655,554 656,376 100% 543,600 532,111 98% 528,800 343,325 65% 530,900 2,100 Repairs and Maintenance 68,850 60,269 88% 95,800 71,347 74% 10,074,500 2,041,298 20% 8,180,000 (1,894,500) Contracts for Services 111,000 141,899 128% 88,000 97,133 110% 91,000 52,379 58% 100,600 9,600 Professional Services 39,192 100% 0 % 0 Total Exposition Center - Administration 3,041,234 2,206,225 73% 3,010,002 2,073,276 69% 13,050,848 3,643,481 28% 11,082,545 (1,968,303) -15% 4.64 Fair Administration Salary and Wages 298,169 184,511 62% 306,945 191,483 62% 319,904 156,865 49% 322,016 2,112 Benefits 131,213 80,725 62% 133,426 83,253 62% 137,225 72,766 53% 146,020 8,795 Total Fair Administration 429,382 265,236 62% 440,371 274,736 62% 457,129 229,630 50% 468,036 10,907 2% 0.20% Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND UNAUDITED - BUDGET TO ACUTALS EXPENDITURES BY FUNCTION As of 7/26/26 As of 8/10/26 FY 2024 FY 2025 FY 2026 FY 2027 ADOPTED FY 2024 % ADOPTED FY 2025 % ADOPTED FY 2026 % REQUESTED Percent of Percent of FUNCTION BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET ACTUAL SPENT BUDGET Increase/Decrease Budget HUMAN SERVICES (Continued) Brazos Center - Administration Salary and Wages 462,569 417,939 90% 488,010 464,777 95% 511,111 385,369 75% 518,137 7,026 Benefits 255,140 232,289 91% 261,984 253,434 97% 269,007 204,974 76% 290,360 21,353 Supplies and Other Charges 163,787 152,112 93% 217,675 183,810 84% 163,388 92,739 57% 164,518 1,130 Repairs and Maintenance 16,850 7,225 43% 276,560 55,790 20% 267,350 195,790 73% 17,350 (250,000) Contracts for Services 18,820 15,436 82% 3,220 105 3% 300 104 35% 600 300 Total Brazos Center - Administration 917,166 825,001 90% 1,247,449 957,916 77% 1,211,156 878,975 73% 990,965 (220,191) -18 % 0.41 % County Agriculture Extension - Administration Salary and Wages 328,259 308,920 94% 368,071 354,455 96% 385,140 287,328 75% 393,117 7,977 Benefits 201,380 105,204 52% 228,480 131,333 57% 233,564 97,728 42% 254,890 21,326 Supplies and Other Charges 56,010 62,849 112% 58,010 53,448 92% 58,010 42,635 73% 57,900 (110) Repairs and Maintenance 6,000 3,600 60% 6,000 240 4% 1,400 891 64% 1,400 - Contracts for Services 38,500 31,133 81% 38,500 33,570 87% 38,500 26,160 68% 41,240 2,740 Total County Agriculture Extension - Administration 630,149 511,706 81 % 699,061 573,046 82% 716,614 454,742 63% 748,547 31,933 4 % 0.31 % Child Protective Services - Administration Supplies and Other Charges 50,000 45,028 90% 50,000 42,460 85% 50,000 36,141 72% 50,000 Total Child Protective Services - Administration 50,000 45,028 90% 50,000 42,460 85% 50,000 36,141 72% 50,000 0% 0.02 % Family Protection Service - Administration Community Services 80,900 80,900 100% 20,000 20,000 100% 29,250 29,250 100% 29,250 Total Family Protection Service - Administration 80,900 80,900 100% 20,000 20,000 100% 29,250 29,250 100% 29,250 0% 0.01 % 77% 75% 37% 15,772,714 -11 % 7,454,831 5,603,706 TOTAL HUMAN SERVICES 6,995,082 5,357,328 17,660,092 6,617,225 78% 74% 64% 204,479,739 6% 85.57% TOTAL BUDGETS 176,565,191 137,532,598 190,353,998 141,279,932 192,704,138 124,091,594 Operating Transfers Out Capital Improvement Fund 19,923,010 - 0% 10,320,286 - 0% 14,226,237 2,161,938 15% 11,787,163 Transfer to Deferred Maintenance Fund - - 0% - - 0% - - 0% 20,000,000 CO Issue2020 - - 0% - 777,473 100% 731,729 76,207 10% - COIssue 2023 - - 0% 50,040,000 - 0% 60,175,000 174,057 0% - COIssue 2026 - - 0% - - 0% - 35,293,416 100% - American Rescue Plan Act - - 0% 15,784,000 15,610,777 99% 470,000 - 0% - Grants Fund 711,264 478,638 67% 1,148,482 1,162,822 101% 2,033,115 547,392 27% 2,692,975 FILI Fund 1,000,000 - 0% - 0% - - 0% - TOTAL OPERATING TRANSFERS 21,634,274 1 2% 1 77,292,768 17,551,072 23% 1 77,636,081 38,253,010 49% 34,48Q138 -56% 14.43% 70 % 59 % 60 % -12 % 100.00% 238,959,877 TOTAL GENERAL FUND EXPENDITURES 198,199,465 138,011,236 IF 267,646,766 158,831,005 270,340,219 162,344,604 Prepared by Nina Payne - Budget Officer 10/7/2026 BRAZOS COUNTY, TEXAS GENERAL FUND PROPOSED REVENUE BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated 2024 2025 2026 REVENUES Percent of SOURCE Actual Actual Adopted Budget September 30, 2027 Budget TAXES Current Ad Valorem $ 105,611,144 $ 114,529,168 $ 126,287,050 Delinquent Ad Valorem 477,253 (398,754) - Ad Valorem Tax Refunds - TIFPayments (1,818,795) (1,563,921) (160,000) 381 Development Agreement (758,560) (896,060) (975,000) (1,135,000) Tax Shortage/Overage 57,073 30,067 30,000 50,000 Penalties & Interest on Taxes 571,488 689,112 450,000 550,000 County Sales Tax 25,534,197 26,165,531 25,810,000 26,800,000 Mixed Drink Tax 1,493,323 1,450,510 1,350,000 1,400,000 TOTAL TAXES 131,167,122 140,005,653 152,952,050 27,505,000 28.99% CHARGES FOR SERVICES Contract Detention Services - Juvenile Services 65,451 149,385 60,000 100,000 JJAEP Service Fee 51,808 70,367 45,000 60,000 Contracted Jail Services 144,660 153,140 130,000 175,000 Jail SSA Incentive 19,800 10,400 12,000 10,000 Fees - Collections Administrative 35,276 - - - Fees - Administrative Child Safety 25,675 27,919 26,000 26,000 Fees - Collections County Arrest 1,209 862 1,000 800 Fees - Justice of the Peace #1 County Arrest 2,520 3,504 3,000 4,000 Fees - Justice of the Peace #2 County Arrest 3,454 2,782 2,500 2,500 Fees - Justice of the Peace #3 County Arrest 813 766 750 750 Fees - Justice of the Peace #4 County Arrest 1,281 1,184 1,000 1,300 Fees - Collection Warrant/Capias 70,485 75,724 70,000 72,000 Fees - Justice of the Peace #1 Warrant/Capias 17,110 22,584 17,000 20,000 Fees - Justice of the Peace #2 Warrant/Capias 15,404 15,938 10,000 13,000 Fees - Justice of the Peace #3 Warrant/Capias 32,233 31,324 25,000 22,000 Fees - Justice of the Peace #4 Warrant/Capias 13,847 16,433 5,000 14,000 Fees - Brazos Center 228,385 225,259 230,000 280,000 Fees - Expo Center 1,669,211 1,616,146 1,600,000 1,600,000 Fees - Expo Concessions 4,905 12,173 - - Fees - Collections Bond Services 48,621 50,862 50,000 50,000 Fees - Election Service 140,877 113,683 130,000 130,000 Fees - County Clerk 959,055 1,058,890 1,000,000 1,000,000 Fees- Language Access Fund 22,013 25,589 20,000 25,000 Fees - Guardianship - 5,644 Fees - County Clerk - Guardianship 16,942 18,938 18,000 17,000 Fees - Vital Stat/Preservation 6,285 6,112 6,000 5,750 Fees - County Attorney 28,661 30,467 30,000 30,000 Fees - Court Facility Fund 61,548 68,812 60,000 60,000 Fees - Hot Check Collection 6,025 4,590 4,500 5,000 Fees - Constable Precinct 1 49,486 56,642 50,000 50,000 Fees - Constable Precinct 2 109,229 131,457 88,000 110,000 Fees - Constable Precinct 3 125,752 128,159 100,000 120,000 Fees - Constable Precinct 4 70,843 82,213 60,000 80,000 Fees - County Clerk County Courts - Court Reporter 14,485 13,825 12,000 12,000 Fees - Collections - District Clerk Court Reporter 4,169 4,450 3,500 4,000 Fees - District Clerk District Courts - Court Reporter 57,297 72,281 55,000 60,000 Fees - Collections - Magistrate 81 209 100 100 Fees - Collections - District Clerk 106,646 100,911 80,000 90,000 Fees - District Clerk 217,136 263,825 195,000 215,000 Fees - Community Supervision - Support - District Clerk 48 - - - Fees - Time Payment Collections 210 - - Fees - District Clerk Registry 155 272 250 BRAZOS COUNTY, TEXAS GENERAL FUND PROPOSED REVENUE BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated 2024 2025 2026 REVENUES Percent of SOURCE Actual Actual Adopted Budget September 30, 2027 Budget CHARGES FOR SERVICES (cont..) Fees - District Attorney 97 190 100 100 Fees - Child Abuse Prevention 282 115 200 200 Fees - Motor Carver Weight 58,421 59,170 50,000 50,000 Fees - Inmate Medical 29,423 25,887 25,000 - Fees - hunate Medical - - 25,000 Fees - Jail Record Services 55 20 50 - Fees - Time Payment Collections - 23,151 20,000 20,000 Fees - Time Payment JP 1 3,842 4,893 3,000 4,500 Fees - Time Payment JP 2 5,130 5,245 5,000 5,000 Fees - Time Payment JP 3 6,882 8,281 5,500 8,000 Fees - Time Payment JP 4 4,163 4,978 3,000 3,500 Fees - Justice of the Peace Precinct 1 225,294 324,988 225,000 325,000 Fees - Justice of the Peace Precinct 2 266,301 235,765 250,000 235,000 Fees - Justice of the Peace Precinct 3 536,510 500,503 480,000 500,000 Fees - Justice of the Peace Precinct 4 187,803 209,361 150,000 210,000 Fees - Justice of the Peace Sheriff Administration 12,228 11,086 12,000 12,000 Fees - Justice of the Peace R&B Administration 14,600 16,380 13,000 16,000 Fees - Admin - Collections - 36,453 30,000 32,000 Fees - Admin - Justice of the Peace Precinct 1 4,043 5,998 3,500 5,300 Fees - Admin - Justice of the Peace Precinct 2 5,303 5,260 5,000 5,000 Fees - Admin - Justice of the Peace Precinct 3 10,060 9,257 8,000 10,000 Fees - Admin - Justice of the Peace Precinct 4 3,202 5,270 3,000 4,000 Fees - Truant Conduct - JP 3 10,550 7,400 10,000 9,000 Fees - Juvenile Service - Truant Prevention 35,757 34,452 27,000 30,000 Fees - Juvenile Probation 1,390 2 - - Fees - Jury Fund District Clerk - Jury Services 27,003 30,918 24,000 25,000 Fees - Jury Fund County Clerk - Administration 5,794 5,530 5,000 5,000 Fees - Jury Fund Justice of the Peace Precinct 1 114 177 100 150 Fees - Jury Fund Justice of the Peace Precinct 2 149 121 100 100 Fees - Jury Fund Justice of the Peace Precinct 3 362 304 300 300 Fees - Jury Fund Justice of the Peace Precinct 4 90 85 100 85 Fees - License & Weight - 480 1,000 - Fees - Specialty Court - Collections 43,373 43,944 42,500 42,500 Fees - Omnibus Crime Control - Collections 49,154 47,209 47,000 47,000 Fees - Omnibus Crime Control - District Clerk 38 15 50 20 Fees - Omnibus Crime Control - County Clerk (69) - - - Fees - Omnibus Crime Control - JP 1 10,302 12,091 10,000 10,500 Fees - Omnibus Crime Control - JP 2 12,336 8,205 8,500 7,300 Fees - Omnibus Crime Control - JP 3 26,729 19,326 18,000 20,000 Fees - Omnibus Crime Control - JP 4 8,504 6,341 6,500 6,500 Fees - Omnibus Crime Control - CSCD 60 53 25 25 Fees - Omnibus Crime Control - Sheriff Administration 8,748 7,963 6,000 6,000 Judicial Support Fee - Collections 65 59 100 100 Fees - Optional License - R&B 1,726,684 1,880,738 1,650,000 1,750,000 Fees - Parking Garage - 14,208 40,000 Fees - Probate/Judicial - County Clerk 7,353 7,575 6,000 6,500 Fees - R&B Subdivision Construction 53,276 15,560 15,000 52,000 Fees - R&B Road Maintenance 2,441 1,202 - - Fees - R&B Culvert Installation 4,100 11,950 5,000 8,500 Fees - R & B Floodplain Fee 6,240 27,160 10,000 15,000 Fees - School Crossing - R&B 31,285 34,510 28,000 30,000 Fees - R&B Other 10,040 306 1,000 500 Fees - R&B Platting Services 42,700 27,720 20,000 10,000 Fees - Sheriff 96,546 96,794 85,000 100,000 BRAZOS COUNTY, TEXAS GENERAL FUND PROPOSED REVENUE BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated 2024 2025 2026 REVENUES Percent of SOURCE Actual Actual Adopted Budget September 30, 2027 Budget CHARGES FOR SERVICES (cont..) Fees - Sheriff- CSISD SRO 1,169,899 1,221,285 1,530,092 1,340,016 Fees - Solid Waste 34,782 36,288 30,000 33,000 Fees - Tax Assessor/Collector 663,243 702,686 660,000 660,000 Fees - Unaffiliated Filing Fees 2,450 - - - Fees - Economic Development Applications 3,000 2,000 1,000 1,000 Fees - Vehicle Registration - R&B 351,950 352,300 350,000 350,000 Motor Vehicle Sales Tax 2,110,300 2,232,019 2,150,000 2,200,000 Forfeitures - County Court at Law #1 69,495 56,957 75,000 70,000 Forfeitures - County Court at Law #2 51,732 72,644 60,000 60,000 Forfeitures - 85th District Court 29,395 37,643 55,000 35,000 Forfeitures - 272nd District Court 22,158 28,817 50,000 30,000 Forfeitures - 361 st District Court 16,208 83,242 60,000 14,000 Forfeitures - District Attorney 11,242 20,000 20,000 20,000 License- Liquor and Beer 36,240 9,705 8,500 10,000 Fees - Pre -Trial Bond Supervision 161,977 172,880 156,000 160,000 Fees - Pretrial Intervention District Attorney 21,171 12,007 11,200 11,000 Fines - County Court At Law #1 408,935 425,038 410,000 400,000 Fines - 472nd District Court - 150 Fines - County Court At Law #2 452,305 371,044 400,000 380,000 Fines - 85th District Court 123,021 101,172 100,000 83,000 Fines - 272nd District Court 83,116 85,493 80,000 80,000 Fines - 361st District Court 118,550 131,117 110,000 104,000 TOTAL CHARGES FOR SERVICES 13,985,011 14,662,857 13,835,017 14,198,896 14.97% INTEREST Interest - Accounts 3,029,112 4,022,039 2,000,000 2,250,000 Interest - Administration 389,851 588,547 275,000 375,000 Interest - Investments 9,237,086 7,246,454 4,925,000 4,000,000 TOTAL INTEREST 12,656,049 11,857,040 7,200,000 6,625,000 6.98% OTHER REVENUE Donations - Other Donations - Other - Veteran Services Donations - Other - Commissioners Court Donations - Risk Management - Administration Donations - Human Resources - Administration Donations - County Specialty Court Program Donations - Other - Sheriffs Office Administration Donations - Other - Constable Precinct 1 Administration Donations - Other - Constable Precinct 2 Administration Donations - Other - Constable Precinct 3 Administration Donations - Other - Constable Precinct 4 Administration Donations - Other - Juvenile Services Detention Donations - Other - Child Protective Services Administration Donations - Juror/Child Welfare Donations - Juror/Veterans Services Estray Animal Sales - Sheriff Health District Vehicle Maintenance Service Fee Informal Adjudication/Probate Fees Insurance Claims Insurance Claims - Fleet Shop - Light Equipment Insurance Claims - Facilities Services 5 3,814 - 40 200 - 7,108 500 - 100 8,999 6,800 - 8,400 650 8,400 - 8,400 - 16,800 500 978 - 25 - - 48,674 52,788 30,000 30,000 2,867 1,676 - 6,593 2,077 6 - - 1,601,362 57,105 100,000 100,000 - 518 - - 1,478 BRAZOS COUNTY, TEXAS GENERAL FUND PROPOSED REVENUE BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated 2024 2025 2026 REVENUES Percent of SOURCE Actual Actual Adopted Budget September 30, 2027 Budget OTHER REVENUE (cont..) Insurance Claims - Sheriff Office 25,753 Insurance Claims - Sheriff Office - Jail Administration 750 Insurance Claims - Constable Precinct 2 - Administration 39,335 Insurance Claims - Constable Precinct 4 - Administration 1,000 Insurance Claims - Juvenile Services - Administration Probation 608 Insurance Claims - Exposition Center - Administration 308 Insurance Claims - Brazos Center - Administration 500 Insurance Claims - Road & Bridge - Administration - 156 - - Jail Workcrew 39,480 39,200 25,000 30,000 Jail - Inmate Communications 342,781 439,670 275,000 275,000 Leases - Oil and Gas 5,880 2,070 2,300 1,800 Leases - State Land Oil & Gas 41,778 21,521 15,000 15,000 Leases - Brazos Center 1,348 1,348 1,000 1,300 Leases - County Property 1,200 1,200 1,200 1,200 Miscellaneous - Other 178,019 159,737 150,000 150,000 Inauguration - Miscellaneous - Other - 85,580 - - Open Records Requests 2,443 2,378 2,000 2,000 Tax Office Software Reimbursement 35,087 36,659 35,000 35,000 Emergency Notification System 10,569 11,467 10,000 10,000 Refunds - Court Appointed Attorneys - Collections 415,014 482,019 375,000 475,000 Refunds - Court Appointed Attorneys - Misdemeanor Associate Court 1,200 1,170 1,000 1,000 Refunds - Court Appointed Attorneys - Juvenile 4,302 - 2,000 - Texas A&M University Health Science Center - District Attorney 30,000 15,000 15,000 15,000 Sale of Other Assets 22,367 47,741 18,000 10,000 Sale of Scrap 7,952 10,682 5,000 5,500 State Traffic Fees - JP #1 1,312 1,668 1,250 1,400 State Traffic Fees - JP #2 1,675 1,417 1,500 1,300 State Traffic Fees - JP #3 4,513 3,564 3,200 4,400 State Traffic Fees - JP #4 889 971 750 900 TOTAL OTHER REVENUE 2,820,246 1,607,893 1,069,200 1,165,800 1.23% RESERVES Reserve Fund Balance - - 82,540,826 Assigned - Contingency 6,000,000 6,500,000 Assigned - Reserve Indigent Health Care 5,000,000 5,000,000 Restricted - Vital Statistics 10,700 16,700 Restricted - Pretrial Bond 69,531 175,000 Restricted - Court Facility Fund 131,815 140,000 Restricted - American Rescue Plan Act 500,000 - Committed - Deferred Maintenance - 20,000,000 Assigned - Project Encumbrance - 12,625,000 TOTAL RESERVES 94,252,872 44,456,700 46.86% INTERGOVERNMENTAL County Attorney State Salary Supplement 70,000 70,000 70,000 96,250 County Court At Law #1 - State Salary Supplement 84,000 84,000 108,000 108,000 County Court At Law #2 - State Salary Supplement 84,000 84,000 108,000 108,000 District Attorney Salary Supplement 22,500 22,500 20,000 20,000 County Attorney - Longevity 30,740 28,500 27,501 27,501 District Attorney - Longevity 44,840 44,320 44,884 44,884 SLFRF Revenue Replacement Funds (478,903) - - - Indigent Defense TF 244,126 158,562 Title IV-E DFPS Foster Care 4,398 2,212 - - District Clerk Juror Reimbursement 180,454 186,744 110,000 180,000 TJPC - JJAEP 7,169 9,632 10,000 10,000 BRAZOS COUNTY, TEXAS GENERAL FUND PROPOSED REVENUE BUDGET For The Year Ending September 30, 2027 With Comparative Data for the Year Ending as Indicated 2024 2025 2026 REVENUES Percent of SOURCE Actual Actual Adopted Budget September 30, 2027 Budget INTERGOVERNMENTAL (cont..) TJJD - Regional DIV ALT - Juvenile Services 37,216 30,499 - - Title IV-D - Constable PCT 1 5,198 7,955 3,000 5,500 Title IV-D - Constable PCT 2 6,534 10,049 3,000 5,500 Title IV-D - Constable PCT 3 4,653 6,732 3,000 4,500 Title IV-D - Constable PCT 4 6,138 6,089 3,000 4,500 Title IV-D - District Clerk 57,785 (25,748) 50,000 10,000 Title IV-D Sheriff 10,445 5,099 4,000 2,500 Title IV-E CPS 70,682 59,328 30,000 30,000 TCJD - Inmate Transport 15,056 15,204 15,000 15,000 T. D. H. S. - Commodities - Juvenile Services 16,334 6,746 8,500 8,500 T. D. H. S. - Special Nutrition - Lunch 63,031 55,116 50,000 50,000 T. D. H. S. - Special Nutrition - Breakfast 40,109 35,106 30,000 30,000 Tobacco Settlement 88,258 113,510 85,000 100,000 Secretary of State - Voter Registration 21,261 16,265 38,195 25,000 Unclaimed Property - Capital Credits 111,970 88,673 - - USDJ-Criminal Alien Assistance 126,716 (40,732) FBI - Joint Terrorism Task Force - 1,252 - - TOTAL INTERGOVERNMENTAL 974,709 1,081,611 821,080 885,635 0.93% OTHER FINANCING SOURCES Transfer from LPPF Fund 20,000 20,000 20,000 20,000 Transfer from District Attorney Crime Fund 9,000 - - - Transfer rom Unclaimed Funds - - 20,000 Sales of Capital Assets 161,452 127,893 190,000 TOTAL TRANSFER IN 190,452 147,893 210,000 40,000 0.04% 11 TOTAL GENERAL FUND $ 161 793 589 $ 169 362 947 $ 270 340 219 $ 94 877 031 100.00% 10/7/2026 Department Brazos County, Texas Capital Projects For the Year Ended September 30, 2027 Project Title Projects Requested Proposed Rolling Projects Projects FY 27 Commissioner's Court General Capital Improvement Fund - Contingency - 2,000,000 2,000,000 Commissioner's Court (Project Management) 2504 Kent Street Design (911 Building) ($330,970 - Design and Pre -Construction) 330,970 10,330,970 10,330,970 Commissioner's Court (Project Management) 1003 N Earl Rudder Fwy Property - Purchase 1,885,000 1,885,000 1,885,000 Commissioner's Court (Project Management) 1003 N Earl Rudder Fwy Property - Renovation - 500,000 500,000 Commissioner's Court (Project Management) 108 San Jacinto Property - Renovation 150,000 150,000 Commissioner's Court (Project Management) Precinct 3 - Constable & Justice of the Peace - New Building (Construction or Lease) FY 28 - - Commissioner's Court (Project Management) Architectural & Engineering Services - Tax Office & Agri Life Site (Parking Changes, Master Gardener, and 4H Storage Building) 300,000 - Elections Elections Asset Tracking System 22,838 22,838 Elections Voter Registration System - 298,237 298,237 Fleet Shop - Light Equipment Vehicle Replacement (I -Van for Facilities Services and 4-SO Patrol Units) with equipment 273,121 325,000 325,000 Fleet Shop - Light Equipment Vehicle Replacement - Trucks 3/4 Ton (3 - $180,000) and Trailer ($11,000) - Road and Bridge - 191,000 191,000 Fleet Shop - Light Equipment Vehicle Replacement - Truck 1/2 Ton (1) - Facilities Services - 60,000 60,000 Information Technology Radio Replacement - Year 2 of 2 - BVWACS Radios 585,000 585,000 585,000 Information Technology Patch Management - 23,460 23,460 Information Technology Vulnerability Management 45,380 45,380 In{ArrA; #inn T,-rhnel..m. Tyler EntArn.irA fare Manager Notifications (PFiGFit y 2) 52,400 m lnfArntiAn Tprl;Relegy VMS Repia .Am An♦ (IT Dr4Arit.. 34 3 'f !100 Physical Access!`owel I Innrad&!ITDr4A4t..3) 74,300 Information Technology Penetration Testing (IT Priority 4) 23,000 Information TeehnelGg. ArrAAi-.tA Mirr1Ameaner GeuFtrA m AV I Innr-.des (IT DrOArit y 5) 212,100 District Clerk Tyler Enterprise Jury Manager 147,660 147,660 County Clerk County Clerk Records Management and Cashier System 210,470 County Attorney Axon Attorney Premiere 50,000 50,000 County Administration Building (Project Management) County Administration Building Renovation - Furniture 1,000,000 1,000,000 1,000,000 Juvenile Security Perimeter Fence around Juvenile Detention Center - 514,000 - Juvenile (Project Management) Juvenile Expansion Project 222,000 400,000 400,000 County Agriculture Extension Group Club/Storage - Design Only 50,000 50,000 50,000 Road and Bridge (Project Management) Road and Bridge Renovations 3,171,938 3,171,938 3,171,938 Road and Bridge Additional Compact Track Loader($71,500) and Trailer ($10,299) - 82,000 82,000 Road and Bridge Equipment Shed for Kathy Flemming Yard (Design and Construction) 250,000 - Road and Bridge Shed to Cover Sand on Main Yard (Design and Construction) 185,000 Road and Bridge lWalls for Cold Mix Stockpile 100,000 Total 7,518,029 23,551,753 21,318,483 Estimate Fund Balance for Fund 45000 - General Capital Improvement Fund Transfer from General Fund FY 2027 Proposed Budget 9,531,320 9,531,320 14, 020,433 11,787,163 21,318,483 Prepared by the Budget Office 35 10/7/2026 As Pf 8/5/26 Brazos County, Texas FY 2027 Personnel Overview General Fund Items highlighted green - Proposed FY 2027 1lenartment Percnnnel Remrecf Tvne haunt Pncitinn Tiflis Remrncted P—itinn Title FTF Fcfr:nct klntec 1 County Judge Title Change B0240 Chief of Staff BTBD County Manager $ 1 Veterans Services Increase from P/T to F/T and Title Change B5003 Administrative Assistant B5003 Assistant Veterans Services Officer 61,725 2 Facilities Services Create position B0710-2 General Maintenance Technician 1 80,198 1 District Attorney Move 28%of saary to generatfund B0420-2Investigative Assistant 24,107 3 District Clerk Increase from 3/4to F/T and Title Change B1717-1 Clerk B3705-6Clerkl 1 12,759 3 Juvenile Court Referee SaLarygradechan a B2906-1 Court Coordinator 13,692 Increase Certified Interpreter from$3,500 to$15,000 2 Felony Associate Judge Create position Felony Associate Judge 1 216,770 2 Felony Associate Jude Create position Bailiff 1 92,717 3 Misdemeanor Associate Court Title and saLary grade thane B2204 Misdemeanor Associate and Indigent Defense B2204 Court Coordinator Coordinator 17,052 3 Misdemeanor Associate Court Salary grade change B2205 Bailiff 13,368 3 Famil Associate Court Salary grade thane B2209 Court Coordinator 15,549 3 Justice ofthe Peace Pct#1 Create position B0601-2 Clerk 1 69,364 3 Justice ofthe Peace Pct#4 SaLary grade thane B0624 Court Coordinator 9,967 1 Sheriff Administration Create position B3415-39 Deputy 1 125,477 1 Equipment not needed 4 Jail Correctional Medicine Department Restructure 464,183 1 Forensic Services Create position TB Administrative Assistant 1 86,275 Court approved mid-year[o use County Judge Transition Position until FY 2027 1 Forensic Services Create position B3002-3 Medicole al Death Investigator 1 108,471 2 Forensic Services Create position B3002-4 Medicolegal Death Investigator 1 19,266 Unfuntl until needed 2 Forensic Services Create positlon TBD Forensic Lab Technician /t 1 Unfund until needed $34,939 2 Forensic Services Create position TBD Educational. Coordinator(p/t) 1 Unfuntl until needed($28,073) 3 Records Management Title and salary grade thane B8109 Clerkand Scanner B8109 Records Program Administrator 4,310 2 Roadand Bridge Delete to Create Position B2644 Heavy Equipment Operator III(Unfunded) B2665-14 Flagger/Laborer 53,643 General Funtl- Requested Personnel for FY 2027 11 $1,488,893 General Funtl- Proposed Personnel for FY 2027 9 $1,279,189 Created by the Budget Office 10/7/2026 Brazos County, Texas FY 2027 Personnel Overview Grant and Special Funds ttenartment Perennnel Retaeet Irv— Current Pnaltinn 7111n Ren—ted P-itinn Title FTE Cnet Nnte_c 1 District Attorney Crime Fund Delete Position F/T B0430-1 Clerk 76,190 1 District Attorney Crime Fund Delete Position(P/f) B0433-1 Clerk (23,816) 1 District AttorneyCrime Fund Move 28%to eneralfund B0420-2 22,107 1 District Clerk Delete to Create B1715-3 Clerk(p/t) TBD - Clerk I(f/t) 44,470 1 Sheriff Office - Grant Delete Position - Grant has ended B1409-1 Investigator ill 124,139 1 Sheriff Office - Grant Delete Position - Grant has ended B1409-2 Investigator (124,139) 1 Health and Wellness Clinic Delete Position B0282-2 Nurse Practitioner 1 Health antl Wellness Clinic Delete Position B0285-1 Nurse 1 Health and Wellness Clinic Delete Position B0286-1 Medical Clerk Grant and Special Fund- Requested Personnel for FY 2027 -7 $ (739,139) Proposed General Fund 9 1,279,189 Proposed Special and Grant Funds -7 (739,139) Created by the Budget Office Brazos County, Texas Ten Year Trend Function 2018 2019 2020 2021 2022 2023 2024 2025 2026 General Government 169 177 183 191 200 204 210 214 216 Justice System 183 185 191 188 185 196 207 211 220 Law Enforcement 294.75 300.75 306.75 306.75 307.75 311.75 316.75 340.75 343.75 Juvenile Services 104 104 105 105 105 105 106 107 107 Public Health - - - - - - 1 2 5 Human Services 70.25 70.25 73.25 73.25 78.25 77.25 78.25 79.25 79.25 Public Transportation 82 87 87 86 88 88 88 89 88 Total 903 924 946 950 964 982 1007 1043 1059 Increases 21 22 4 14 18 25 36 16 Adopted FY 2026 - Position Count 1059 Proposed FY 2027 General Fund Create General Maintenance Technician 1 Felonoy Associate Judge 1 Bailiff - Felony Associate Judge 1 Create Deputy - Sheriff's Administration 1 Create Administrative Assistant - Forensic Services 1 Create Medicolegal Death Investigator - Forensic Services 1 Create Medicolegal Death Investigator - Forensic Services 1 (salary not funded) Create Forensic Lab Technician (pt) - Forensic Services 1 (salary not funded) Create Educational Coordinator (pt) - Forensic Services 1 (salary not funded) Total Position Increase - General Fund 9 District Attorney Crime Fund Delete Clerk (ft) -1 Delete Clerk (pt) -1 Total District Attorney Crime Fund -2 BV Human Trafficking Task Force Grant Delete Investigator -2 Total BV Human Trafficking Task Force Grant -2 Health and Wellness Clinic - Health and Life Fund Delete Nurse Practitioner -1 Delete Nurse -1 Delete Medical Clerk -1 Total Health and Wellnees Clinic - Health and Life Fund -3 Position Increase/Decrease - Proposed FY 2027 2 BRAZOS COUNTY, TEXAS GENERAL FUND ANTICIPATED SPENDABLE FUND BALANCE For The Year Ending September 30, 2026 Fund Balance at September 30, 2025 (audited) $ 183,534,377 Reserved Balances: Nonspendable Fund Balances: For Prepaid Expenditures 1,547,059 For Inventories 1,682,717 (3,229,776) Restricted Fund Balances: For Pre -Trial Bond Program 462,822 For Pre -Trial Intervention - For Vital Statistics 72,201 For Title IV-E Programs 26,689 For Family Protection Services - For Court Facility 141,651 For ARPA Revenue Replacement 500,000 (1,203,362) Committed Emergency Fund Balance (40,000,444) Unreserved, Uncommitted Fund balance at September 30, 2025 $ 139,100,795 Change in Committed Emergency Fund based on FY25 Actual Revenues (2,271,442) For The Year Ending September 30, 2026 Estimated Revenues (see notes) 176,799,393 Estimated Expenditures (see notes) (204,475,920) Committed Deferred Maintenance Fund (20,000,000) Assigned - Project Encumbrance (12,625,000) Estimated Spendable Fund Balance at September 30, 2026 $ 76,527,826 Notes: Estimated Revenues are the amounts budgeted for revenues less budgeted use of fund balance, less indigent assigned fund balance, less assigned contingency reserve. Estimated Expenditures are the budgeted expenditures after deducting unused transfers (to Capital Improvement Fund, CO Issue 2020, CO Issue 2023, and Grants Fund), unused Indigent Health Expenditures, unused Contingency and estimated Road & Bridge Repairs/Capital Outlay Rolled Expenditures. BRAZOS COUNTY, TEXAS GENERAL FUND ESTIMATED USE OF FUND BALANCE For The Year Ending September 30, 2027 Estimated Spendable Fund Balance at September 30, 2026 $ 76,527,826 Assigned - Contingency (6,500,000) Assigned - Indigent Health Care (5,000,000) Reserve Fund Balance - Estimated Spendable Fund Balance at September 30, 2027 $ 65,027,826