LAMAR COUNTY, TEXAS
Budget Certificate------------------------------------------------------------------------------------------------
1
Organization and Employees--------------------------------------------------------------------------------
2
Budget Summary, All Budgeted Funds------------------------------------------------------------------------
7
Assessed Value, Tax Levy and Collections---------------------------------------------------------------
9
Tax Rates, By Funds--------------------------------------------------------------------------------------------
10
Fund and Department Descriptions-------------------------------------------------------------------------------------------------
11
Budgeted Revenues------------------------------------------------------------------------------------------------------
17
Expenditures Summary------------------------------------------------------------------------------------------------
18
Commissioners' Court------------------------------------------------------------------------------------------------------
19
County Judge-------------------------------------------------------------------------------------------------------------
20
County Clerk-------------------------------------------------------------------------------------------------------------
21
County Court-at-Law----------------------------------------------------------------------------------------------------
22
6
th
District Court---------------------------------------------------------------------------------------------------------\
23
62
nd
District Court-----------------------------------------------------------------------------------------------------
24
District Clerk-----------------------------------------------------------------------------------------------------------
25
Justice of the Peace, Precinct 5, Place 1-------------------------------------------------------------------------
26
Justice of the Peace, Precinct 5, Place 2-------------------------------------------------------------------------
27
Justice of the Peace, Precinct 1-----------------------------------------------------------------------------------
28
Justice of the Peace, Precinct 2----------------------------------------------------------------------------------
29
Justice of the Peace, Precinct 3------------------------------------------------------------------------------------
30
Justice of the Peace, Precinct 4-------------------------------------------------------------------------------
31
County Attorney-----------------------------------------------------------------------------------------------------
32
Elections------------------------------------------------------------------------------------------------------------------
33
County Auditor----------------------------------------------------------------------------------------------------------
34
Tax Assessor/Collector-----------------------------------------------------------------------------------------
35
County Treasurer--------------------------------------------------------------------------------------------------
36
Network Administration------------------------------------------------------------------------------------------
37
Custodial------------------------------------------------------------------------------------------------------------
38
Maintenance---------------------------------------------------------------------------------------------------------
39
Constable, Precinct 1--------------------------------------------------------------------------------------------
40
Constable, Precinct 2---------------------------------------------------------------------------------------------
41
Constable, Precinct 3-------------------------------------------------------------------------------------------------
42
Constable, Precinct 4---------------------------------------------------------------------------------------------
43
Constable, Precinct 5---------------------------------------------------------------------------------------------
44
Sheriff-------------------------------------------------------------------------------------------------------------------
45
Juvenile Probation-------------------------------------------------------------------------------------------------
46
Criminal Detention--------------------------------------------------------------------------------------------------
47
Emergency Management----------------------------------------------------------------------------------------
48
Institutional--------------------------------------------------------------------------------------------------------------
49
Indigent Health Care-------------------------------------------------------------------------------------------------
50
Veterans--------------------------------------------------------------------------------------------------------------
51
Extension Service----------------------------------------------------------------------------------------------------
52
Miscellaneous, Non-Departmental----------------------------------------------------------------------------
53
TABLE OF CONTENTS
LAMAR COUNTY, TEXAS
BUDGET PAGE
GENERAL FUND
Fund Descriptions-----------------------------------------------------------------------------------------------
54
Budgeted Revenues, Road & Bridge Fund-----------------------------------------------------------------
56
Expenditures Summary, Road & Bridge Fund-------------------------------------------------------------
58
Road & Bridge – Precinct 1-----------------------------------------------------------------------------------
59
Road & Bridge – Precinct 2-----------------------------------------------------------------------------------
60
Road & Bridge – Precinct 3-----------------------------------------------------------------------------------
61
Road & Bridge – Precinct 4-----------------------------------------------------------------------------------
62
Estray and Jury Fund--------------------------------------------------------------------------------------------
63
Lateral Road Fund------------------------------------------------------------------------------------------------
66
Law Library Fund--------------------------------------------------------------------------------------------------
71
County Clerk Records Management Fund------------------------------------------------------------------
73
Indigent Health Care Fund--------------------------------------------------------------------------------------
75
Courthouse Security Fund--------------------------------------------------------------------------------------
77
District Court Records Technology Fund-------------------------------------------------------------------
79
County Clerk Records Archive Fund-------------------------------------------------------------------------
81
County Records Management Fund--------------------------------------------------------------------------
83
District Clerk Records Management Fund------------------------------------------------------------------
85
Judicial District Fund---------------------------------------------------------------------------------------------
87
Juvenile Delinquency Prevention Fund-----------------------------------------------------------------------
89
Alternative Dispute Resolution Fund--------------------------------------------------------------------------
91
Juvenile Prob. Title IV Fund-------------------------------------------------------------------------------------
93
Court Record Preservation Fund------------------------------------------------------------------------------
95
County & District Clerk Technology Fund-------------------------------------------------------------------
97
Justice Court Technology and Assistance Fund-------------------------------------------------------------------------------
99
Fund Descriptions--------------------------------------------------------------------------------------------------
102
Permanent Improvement Fund--------------------------------------------------------------------------------
103
Certificate of Obligation 2011-----------------------------------------------------------------------------------
105
Certificate of Obligation 2016-----------------------------------------------------------------------------------
107
Certificate of Obligation 2021----------------------------------------------------------------------------------
109
Fund Description--------------------------------------------------------------------------------------------------
112
Certificates of Obligation, Series 2011, 2012, 2016 & 2021-----------------------------------------------------
113
LAMAR COUNTY, TEXAS
BUDGET PAGE
SPECIAL REVENUE FUNDS
CAPITAL PROJECT FUNDS
DEBT SERVICE FUNDS
TABLE OF CONTENTS
Grant Descriptions------------------------------------------------------------------------------------------------
116
Juvenile Probation State Aid Grant----------------------------------------------------------------------------
117
State Homeland Security Grant--------------------------------------------------------------------------------
119
Auto Theft Task Force Fund--------------------------------------------------------------------------------------------------------------
121
Justice Assistance Grant----------------------------------------------------------------------------------------
123
TXDOT TAP Lamar Chaparral Trail Fund-------------------------------------------------------------------
125
Victims Coordinator Grant---------------------------------------------------------------------------------------
127
TDEM Coronavirus Relief Fund Grant------------------------------------------------------------------ 129
American Rescue Fund Grant------------------------------------------------------------------------------
131
BJA Cares Supplemental Grant------------------------------------------------------------------------------------------------
133
Help America Vote Grant-------------------------------------------------------------------------------------
135
Community Programs Grant------------------------------------------------------------------------------- 137
Regionalization Grant----------------------------------------------------------------------------------------------------
139
Mental Health Grant-----------------------------------------------------------------------------------------------
141
Juvenile Probation Commitment Reduction Grant---------------------------------------------------------
143
Independently Controlled Funds Descriptions--------------------------------------------------------------
146
Attorney Special Account----------------------------------------------------------------------------------------
147
Tax Assessor VIT Penalty Interest-----------------------------------------------------------------------------
149
Donation from Private Sources-----------------------------------------------------------------------------------------------------
151
Salary and Allowances Order----------------------------------------------------------------------------------
154
Equipment and Capital Project Expenditures---------------------------------------------------------------
164
SALARY ORDER & EQUIPMENT LIST
TABLE OF CONTENTS
LAMAR COUNTY, TEXAS
BUDGET PAGE
GRANTS
INDEPENDENTLY CONTROLLED FUNDS
LAMAR COUNTY, TEXAS
LAMAR COUNTY, TEXAS
General Fund
General Admin 0.12 Road & Bridge 0.19
Financial Admin 0.03 Estray & Jury 0.005
Judicial 0.075 Indigent Health 0.08
Legal 0.03 Debt Service 0.05
Elections 0.01
Public Safety 0.29
Public Welfare 0.06 Total: 1.00$
Conservation & Ag 0.005
Public Facilities 0.04
Emergency Mgmt 0.01
Road and Bridge,
0.19
Estray and
Jury, 0.005
Indigent
Healthcare, 0.08
Debt
Service,
0.05
General
Administration
(Commissioners'
Court, County
Judge's &
County Clerk's
Office, IT, non …
Financial
Administration
(Auditor's,
Treasurer's, and Tax
Assessor/Collector's
Office), 0.03
Judicial (District
Courts, County Court
at Law, Justices of the
Peace), 0.08
Legal (County
Attorney's Office),
0.03
Elections, 0.01
Public Safety (All
law enforcement,
jail, and related
expenses), 0.29
Public Welfare
(Indigent
Healthcare,
Institutional, and
Veterans Services
Departments),
0.06
Conservation &
Agriculture (Ag-
Extension Office),
0.005
Public Facilities
(Maintenance
Department), 0.04
Emergency
Management,
0.005
WHERE DOES MY TAX DOLLAR GO?
A BREAKDOWN OF CENTS PER TAX DOLLAR
LAMAR COUNTY, TEXAS
ORGANIZATION AND EMPLOYEES
LAMAR COUNTY, TEXAS
GENERAL ADMINISTRATION
Commissioners' Court:
* County Judge
* Commissioner, Precinct 1
* Commissioner, Precinct 2
* Commissioner, Precinct 3
* Commissioner, Precinct 4
Human Resource Officer
Admin. Asst. to Commissioners Court
Admin. Asst. to Commissioners Court
County Judge's Office:
Chief Deputy Clerk
County Clerk’s Office:
* County Clerk
Chief Deputy Clerk
Asst. Chief Deputy Clerk
Deputy Clerk (6)
Part-time Employee (1)
JUDICIAL
Court-at-Law:
* County Court-at-Law Judge
Bailiff
Court Reporter
District Courts:
* 6
th
District Court Judge
* 62
nd
District Court Judge
6
th
District Court Reporter
62
nd
District Court Reporter
Court Coordinator
Bailiff
District Clerk’s Office:
* District Clerk
Chief Deputy Clerk
Asst. Chief Deputy Clerk
Deputy Clerk (5)
Justice of the Peace:
* Justice of the Peace, Precinct 1,2,3,4 (4)
* Justice of the Peace, Precinct 5, Place 1
* Justice of the Peace, Precinct 5, Place 2
Chief Deputy Clerk (2)
Asst. Chief Deputy Clerk (2)
Part-time Employee (2)
2
ORGANIZATION AND EMPLOYEES
LAMAR COUNTY, TEXAS
LEGAL
County and District Attorney’s Office:
* County and District Attorney
Assistant County Attorney (4)
Victims Coordinator
Investigator
Chief Deputy Clerk
Asst. Chief Deputy Clerk
Deputy Clerk (2)
Part-time Employee
ELECTIONS
Elections Administration:
Election Administrator
Asst. Election Administrator
FINANCIAL
County Auditor’s Office:
County Auditor
Assistant Auditor (3)
Tax Assessor/Collector’s Office:
* Tax Assessor/Collector
Chief Deputy Clerk
Asst. Chief Deputy Clerk
Deputy Clerk (3)
Treasurer’s Office:
* Treasurer
Network Administration Office:
Network Administrator
First Asst. Network Administrator
Second Asst. Network Administrator
PUBLIC FACILITIES
Maintenance:
Building Superintendent
HVAC Technician
Building Technician
Custodial:
Custodian and Facilities Technician
Custodian Technician
Custodian
3
ORGANIZATION AND EMPLOYEES
LAMAR COUNTY, TEXAS
PUBLIC SAFETY
Sheriff’s Office:
* Sheriff
Chief Deputy
Patrol Captain
Civil Lieutenant
CID Captain
CID Lieutenant (4)
Field Deputy (20)
Courthouse Security Bailiff (2)
Telecommunicator (10)
Administrative Assistant/Secretary
Bail Bondsman Clerk
Deputy Clerk
Auto Theft Task Force:
Auto Theft Task Force Detective
Criminal Detention:
Detention Captain
Detention Lieutenant
Detention Sergeant (4)
Detention Deputy (3)
Detention Nurse
Detention Officer - Medical
Detention Officer (27)
Commissary Clerk
Constables:
* Constable, Precinct 1
* Constable, Precinct 2
* Constable, Precinct 3
* Constable, Precinct 4
* Constable, Precinct 5
Chief Deputy, Precinct 5
Juvenile Probation Office:
Chief Juvenile Probation Officer
Juvenile Probation Officer (2)
Data Coordinator
Emergency Management:
Emergency Management Coordinator
4
ORGANIZATION AND EMPLOYEES
LAMAR COUNTY, TEXAS
PUBLIC ROAD & HIGHWAYS
Precinct 1:
Road & Bridge Crew (6)
Part-time Employee (1)
Precinct 2:
Road & Bridge Crew (6)
Part-time Employee (1)
Precinct 3:
Road & Bridge Crew (6)
Part-time Employee (2)
Precinct 4:
Road & Bridge Crew (6)
Part-time Employee (1)
HEALTH AND WELFARE
Indigent Health Care Office:
Chief Deputy Clerk
Asst. Chief Deputy Clerk
Veteran’s Office:
Veteran’s Officer
Assistant Veteran's Officer
AGRICULTURAL AND CONSERVATION
County Extension Agent Office:
County Agent (2)
Secretary
* Denotes an elected official
EMPLOYEES
204 Regular Employees
+ 9 Part-time Employees
213 Total Employees
5
LAMAR COUNTY, TEXAS
EST.FUND TRANSFERS TOTAL LESS EST. FUND
FUNDS BALANCE ESTIMATED IN / CAPITAL FUNDS BUDGETED TRANSFERS BALANCE
at 10/01/21 REVENUES LEASES AVAILABLE
EXPENDITURES
OUT at 9/30/22
GENERAL FUND: 14,029,997$ 15,309,643 - 29,339,640 (17,916,842) (1,927,879) 9,494,919$
Committed to SuRRMA 304,556 - 304,556 (100,827) - 203,729$
Total 14,334,553 15,309,643 - 29,644,196 (18,017,669) (1,927,879) 9,698,648$
SPECIAL REVENUE FUND:
Road & Bridge 1,130,317 3,799,820 880,000 5,810,137 (5,681,066) - 129,071$
Estray & Jury 97,688 41,932 - 139,620 (65,500) - 74,120$
Lateral Road - 40,000 - 40,000 (40,000) - -$
Law Library 181,987 20,000 - 201,987 (60,000) - 141,987$
Co. Clk. Records Mgt. 839,156 100,000 - 939,156 (785,915) - 153,241$
Indigent Health Care 1,063,661 1,216,385 - 2,280,046 (1,535,575) - 744,471$
Courthouse Security 1,312 16,500 9,500 27,312 (26,000) - 1,312$
Dist. Ct. Records Technology 52,956 5,000 - 57,956 - - 57,956$
Co. Clk. Records Archive 453,011 75,000 - 528,011 (100,000) - 428,011$
County Records Mgt. Fund 194,853 10,000 - 204,853 (153,195) - 51,658$
Dist. Clerk Record Mgt. Fund 11,727 1,000 - 12,727 - - 12,727$
Judicial District Fund 170 2,000 - 2,170 (2,500) - (330)$
Juvenile Delinquency Prevention 38,236 600 - 38,836 (30,000) - 8,836$
Alternative Dispute Resolution 14,294 12,000 - 26,294 (16,000) - 10,294$
Juvenile Prob. Title IV Fund 39,575 - - 39,575 (38,000) - 1,575$
Ct. Records Preservation 107,041 7,000 - 114,041 (50,000) - 64,041$
Co. & Dist. Clerk Tech. Fund 7,532 750 - 8,282 (6,000) - 2,282$
Justice Ct. Tech. & Assist. Fund 97,684 500 - 98,184 (63,950) - 34,234$
CAPITAL PROJECT FUND:
Permanent Improvement - - 1,000,000 1,000,000 (1,000,000) - -$
CO 2011 - - - - - - -$
CO 2016 103,409 - - 103,409 (103,300) - 109$
CO 2021 3,896,729 - - 3,896,729 (2,130,000) - 1,766,729$
DEBT SERVICE FUND:
Certificate of Obligations 28,306 769,235 - 797,541 (779,092) - 18,449$
GRANTS:
State Aid Grants - 190,615 - 190,615 (190,615) - -$
State Homeland Security Gt. 10,311 - - 10,311 - - 10,311$
Auto Theft Task Force Grant - 50,844 23,137 73,981 (73,981) -$
Justice Assistance Grant - 6,500 - 6,500 (6,500) - -$
TXDOT TAP Lamar Chaparral Gt.
- - - - - - -$
Victims Coordinator Grant (2,687) 45,000 15,242 57,555 (60,242) - (2,687)$
TDEM Coronavirus Relief Grant 31,913 - - 31,913 (25,000) - 6,913$
American Rescue Plan Grant 4,842,363 - - 4,842,363 (4,800,000) - 42,363$
BJA Cares Supplemental Grant 12,000 - - 12,000 - - 12,000$
Help America Vote Act Grant 18,398 - - 18,398 - - 18,398$
Community Programs Grant - 59,024 - 59,024 (59,024) - -$
Regionalization Grant - 1,277 - 1,277 (1,277) - -$
Mental Health Grant - 23,107 - 23,107 (23,107) - -$
Commitment Reduction Grant - 106,144 - 106,144 (106,144) - -$
TOTALS 27,606,495 21,909,876 1,927,879 51,444,250 (36,029,652) (1,927,879) 13,486,719
BUDGET SUMMARY - ALL BUDGETED FUNDS
LAMAR COUNTY, TEXAS
For the 2021-22 Fiscal Year
7
LAMAR COUNTY, TEXAS
TAX ROLL TAX ASSESSED TAXES
YEAR RATE VALUE LEVIED COLLECTIONS
2012 0.4387 2,767,639,734 12,141,636 11,824,451
2013 0.4251 2,878,781,015 12,237,698 11,930,281
2014 0.4264 2,916,988,338 12,438,038 12,006,551
2015 0.4275 3,020,957,347 12,914,593 12,481,395
2016 0.4066 3,208,537,770 13,045,915 12,671,035
2017 0.3943 3,310,976,968 13,055,182 12,710,696
2018 0.3940 3,399,847,618 13,395,400 12,882,683
2019 0.3940 3,583,014,321 14,117,076 13,899,927
2020 0.3813 3,627,920,313 13,833,260 14,346,901
2021 0.3608 4,248,582,150 15,328,884
ASSESSED VALUE, TAX LEVY AND COLLECTIONS
LAMAR COUNTY, TEXAS
Last Nine Tax Roll Years and Current Tax Roll Year
9
FUNDS TAX RATE TAX RATE TAX RATE
19-20 20-21 21-22
MAINTENANCE & OPERATING FUNDS:
General 0.2671 0.2730 0.2449
Road & Bridge 0.0736 0.0752 0.0683
Estray & Jury 0.0011 0.0011 0.0010
Indigent Health Care 0.0345 0.0325 0.0283
0.3763 0.3818 0.3425
INTEREST & SINKING FUNDS:
Certificate of Obligations 0.0177 0.0021 0.0183
TOTAL I&S RATE 0.0177 0.0021 0.0183
TOTAL TAX RATE 0.3940 0.3839 0.3608
TAX RATES - BY FUNDS
LAMAR COUNTY, TEXAS
Last Two Years and Current Rate
10
GENERAL FUND
The General Fund is a constitutional fund which is utilized to account for all County revenues and
expenditures except those which are required by law to be classed in other constitutional funds
and such other funds that are presented separately to facilitate proper accountability. The
General Fund maintains the following departments:
110
Commissioners' Court
General Administration
The Commissioners' Court is the governing body of the County. The Court consists of a County
Judge and four County Commissioners elected by the qualified voters of individual
Commissioners' precincts. Among some of its duties, the Court approves the County budget,
determines the County tax rates, approves contracts in the name of the County, determines
whether a proposition to issue bonds or certificate of obligations should be submitted to the voters,
appoints certain County officials, and make other decisions concerning the operation of the
County.
120
County Judge
General Administration
The County Judge is both the presiding officer of the Commissioners' Court and judge of the
County Court. The judge is often thought of as the chief executive officer of the County. Specific
statutory duties include elections, finance, bonds and sureties, court operations, mental health,
special districts, and general administration.
130
County Clerk
General Administration
The County Clerk is the clerk for the County courts, including probate courts, and the
Commissioners' Court. The clerk is also the recorder of the County. All instruments filed for are
done so in the clerk's office. The clerk oversees elections for the County, issues marriage
licenses, and maintains vital statistics.
140
Court-at-Law
Judicial
The Court-at-Law office is a statutory County court that has concurrent jurisdiction with the District
Courts in probate matters and proceedings; family cases and proceedings; and felony cases to
conduct arraignments and pretrial hearings.
11
150-160
District Courts
Judicial
District Courts consist of the 6
th
and 62
nd
District Courts. These courts are trial courts of general
subject matter jurisdiction. This jurisdiction includes original jurisdiction of felony criminal
prosecutions; suits of divorce; suits over title to land; election contests; and civil suits. District
Courts also hear contested matters involving probate cases and have general supervisory control
over Commissioners' Court.
170
District Clerk
Judicial
The District Clerk has custody of and shall maintain, arrange, and preserve the records relating to
or lawfully deposited in the clerk’s office. The clerk of a District Court has the responsibility to
record the acts and proceedings of court, enter all judgements and record all executions issued.
190-240
Justice of the Peace
Judicial
The Justice of the Peace is the presiding officer of the justice court and the small claims court.
The Justice of the Peace has jurisdiction over minor misdemeanor offenses and civil matters. A
variety of civil processes, as well as arrest and search warrants, can be issued by the Justice of
the Peace. The Justice of the Peace may also conduct hearings, inquests, and marriage
ceremonies.
260
County Attorney
Legal
The County Attorney is the chief prosecuting officer for the county courts and handles criminal
misdemeanor cases, civil cases, and other matters such as child support cases, revocation of
probation, bond forfeitures, and commitment proceedings. As District Attorney, responsibilities
include representing the state in the prosecution of felony cases in district court. The County
Attorney is the chief legal advisor to the County.
12
300
Elections
Election Administration
Elections is a function of the County Clerk’s office. It includes the payment of election workers
and operating costs associated with general and special elections.
360
County Auditor
Financial Administration
The County Auditor is appointed by the district judges. Responsibilities include those for
accounting, auditing, accounting system design, assisting with financial planning and operations,
financial reporting, insurance, budget preparation, and the preparation of claims for approval by
the Commissioners’ Court. The personnel office for payroll and employee-related business is
operated within the County Auditor’s office.
370
County Tax Assessor-Collector
Financial Administration
The County Tax Assessor/Collector is responsible for the collection of various county fees and
taxes and for the collection of motor vehicle fees and taxes as well as sales tax for the State of
Texas.
380
County Treasurer
Financial Administration
The County Treasurer is responsible for depositing moneys received by the County into the
depository selected by the Commissioners’ Court and to invest idle cash. Other responsibilities
include the signing and registering of all the County’s checks along with the accounting for funds
in custody.
390
Network Administration
General Administration
The Network Administration Department is responsible for the maintenance and repair of network
and computer equipment throughout County departments. The Network Administrator also
advises and updates the Commissioners’ Court on the network and computer needs of the
13
400
Custodial
Public Facilities
The custodial Department is responsible for the janitorial cleaning and upkeep of County facilities.
405
Maintenance
Public Facilities
The Maintenance Department is responsible for the maintenance and upkeep of all County
facilities.
410-450
Constables
Public Safety
The Constable is an authorized peace officer and is the chief process server of the justice court.
The Constable has state-wide jurisdiction to execute any criminal processes, and County-wide
jurisdiction to execute any civil processes.
490
Sheriff
Public Safety
The Sheriff is the chief law enforcement officer for the County and is responsible for operating the
County jail, investigating crime, making judgements, and maintaining communication with other
law enforcement organizations. The Sheriff has County-wide jurisdiction and is also responsible
for security in both the County and District courts.
500
Juvenile Probation
Public Safety
This department accounts for the County’s portion of operating costs associated with juveniles
and the detention of juveniles.
510
Criminal Detention
Public Safety
The Criminal Detention Department, or jail, is overseen by the Sheriff. It includes the operating
costs of housing inmates, along with the staffing of detention officers.
14
520
Emergency Management
Public Safety
Under direction from the County Judge, the Emergency Management Coordinator supervises the
development and implementation of the Lamar County Emergency Management Plan.
710
Institutional
Health and Welfare
This department supplements funding of local non-profit agencies. It also aids in the funding of
health and other costs pertaining to indigents.
720
Indigent Health Care
Health and Welfare
The Indigent Health Care Department includes the personnel costs of the indigent health care
program. This office is responsible for the screening of applicants to determine whether or not
they qualify for the indigent health care program.
730
Veterans
Health and Welfare
The Veterans Department includes the personnel costs and operating expenses of the veteran's
office.This office provides assistance to veterans in applying for federal programs.
810
Agricultural Extension Service
Conservation
The AgriLife Extension Service provides services in Agriculture and Natural Resources, Family,
Nutrition, Health and Wellness. The Extension service also coordinates numerous 4-H project and
programs for youth.
15
LAMAR COUNTY, TEXAS
16
GENERAL FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
PROPERTY TAXES
Current Taxes 9,248,060$ 9,419,453$ 10,300,000$ 10,093,193$
Delinquent Taxes 317,183 100,000 211,045 200,000
Total Property Taxes 9,565,243$ 9,519,453$ 10,511,045$ 10,293,193$
OTHER TAXES
Sales Tax 4,019,046$ 3,250,000$ 4,000,000$ 3,250,000$
INTERGOVERNMENTAL REVENUE
Federal Revenue 79,567$ 65,000$ 91,124$ 65,000$
State Revenue 250,395 191,200 251,140 171,700
State Grants 48,070 40,000 45,028 40,000
Total Intergovernmental Revenue 378,032$ 296,200$ 387,292$ 276,700$
CHARGES FOR SERVICES
Fees of Office 1,235,859$ 1,113,000$ 1,297,767$ 1,108,500$
Appointed Attorney Fees 50,535 40,000 50,216 40,000
Civil Fees 6,829 5,000 3,818 5,000
Other Fees 9,045 8,125 8,235 6,250
Total Charges for Services 1,302,268$ 1,166,125$ 1,360,036$ 1,159,750$
FINES AND FORFEITURES
Fines & Forfeitures -$ -$ -$
J.P. Court Fines 186,327 240,000 119,114 150,000
Total Fines and Forfeitures 186,327$ 240,000$ 119,114$ 150,000$
MISCELLANEOUS REVENUE
Interest Earnings 240,533$ 190,000$ 130,241$ 70,000$
Contribution from Private Sources 1,635 - - -
Other Revenue 430,376 114,230 389,295 110,000
LEOSE Revenue 8,334 - 7,801 -
Payment in Lieu of Taxes - - 147,778 -
Total Miscellaneous Revenue 680,878$ 304,230$ 675,114$ 180,000$
TOTAL REVENUES 16,131,795$ 14,776,008$ 17,052,601$ 15,309,643$
OTHER FINANCING SOURCES
Other Sources -$ -$ -$ -$
Proceeds From Sale of Equipment 296 - - -
Total Other Financing Sources 296$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from CO 2011 -$ 73$ -$ -$
Total Transfers from Other Funds -$ 73$ -$ -$
TOTAL REV. & OTHER FIN. SOURCES 16,132,091$ 14,776,081$ 17,052,601$ 15,309,643$
17
GENERAL FUND
Expenditures Summary
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES 10,251,357$ 11,146,865$ 10,765,324$ 11,839,777$
SUPPLIES & MATERIALS 690,851$ 920,950$ 649,578$ 944,700$
OTHER SERVICES & CHARGES 3,545,340$ 4,594,545$ 3,731,667$ 4,725,513$
CAPITAL OUTLAY 239,460$ 635,915$ 430,426$ 507,679$
TRANSFERS TO OTHER FUNDS 1,400,071$ 1,156,203$ 228,703$ 1,927,879$
TOTAL GENERAL FUND 16,127,079$ 18,454,478$ 15,805,698$ 19,945,548$
18
GENERAL FUND
General Administration
Commissioners' Court
For the 2021-22 Fiscal Year
ACCT.
100-110
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 390,736$ 431,925$ 446,080$ 478,844$
4112 P/T Help 16,374 - - -
4114 Temporary Help - - - -
4211 Fica 31,197 32,100 34,539 37,747
4221 Retirement 53,707 58,600 60,470 71,300
4231 Group Insurance 58,045 64,750 64,275 80,000
4241 Workers Compensation 1,978 2,500 1,864 2,500
4251 Unemployment Insurance 71 90 80 90
4261 Cell Phone Allowance 3,000 3,000 3,000 3,000
4271 Travel Allowance 5,040 10,080 10,080 11,580
Total Personal Services 560,148$ 603,045$ 620,388$ 685,061$
SUPPLIES & MATERIALS
4310 Office Supplies 1,592$ 2,000$ 517$ 2,200$
Total Supplies & Materials 1,592$ 2,000$ 517$ 2,200$
OTHER SERVICES & CHARGES
4456 Travel/Training -$ 2,000$ -$ 2,000$
4461 Telephone 25 50 19 50
4483 Office Equipment 2,521 5,750 3,817 1,300
4492 Equipment Rental/Lease 2,211 2,000 2,313 2,200
Total Other Services & Charges 4,757$ 9,800$ 6,150$ 5,550$
TOTAL COMMISSIONERS' COURT 566,497$ 614,845$ 627,054$ 692,811$
19
GENERAL FUND
General Administration
County Judge
For the 2021-22 Fiscal Year
ACCT.
100-120
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 44,202$ 46,084$ 47,773$ 47,214$
4114 Temporary Help 750 1,500 - 1,500
4211 Fica 3,268 3,550 3,475 3,727
4221 Retirement 5,883 6,300 6,478 7,040
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 87 110 82 110
4251 Unemployment Insurance 69 55 36 55
Total Personal Services 63,933$ 66,849$ 67,169$ 69,646$
SUPPLIES & MATERIALS
4310 Office Supplies 3,973$ 5,000$ 2,716$ 5,000$
4338 Copier Supplies - - - -
Total Supplies & Materials 3,973$ 5,000$ 2,716$ 5,000$
OTHER SERVICES & CHARGES
4433 Court Reporter Fees 1,393$ 10,000$ 2,700$ 10,000$
4456 Travel/Training 1,734 5,500 3,108 5,500
4461 Telephone 59 50 29 50
4483 Office Equipment - 3,850 443 2,450
4492 Equipment Rental/Lease 551 800 819 800
4545 Membership Dues 680 1,000 880 1,000
Total Other Services & Charges 4,417$ 21,200$ 7,980$ 19,800$
CAPITAL OUTLAY
4614 Capital Outlay Equip. -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL COUNTY JUDGE 72,323$ 93,049$ 77,865$ 94,446$
20
GENERAL FUND
General Administration
County Clerk
For the 2021-22 Fiscal Year
ACCT.
100-130
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 315,070$ 330,453$ 340,033$ 376,476$
4112 Part-time 12,913 13,436 13,792 -
4211 Fica 24,130 25,800 26,055 28,910
4221 Retirement 43,646 46,700 47,795 54,608
4231 Group Insurance 76,039 74,000 71,276 90,000
4241 Workers Compensation 384 500 373 500
4251 Unemployment Insurance 389 320 232 320
4261 Cell Phone Allowance 360 360 360 360
4271 Travel Allowance 1,200 1,200 1,200 1,200
Total Personal Services 474,129$ 492,769$ 501,116$ 552,374$
SUPPLIES & MATERIALS
4310 Office Supplies 6,968$ 14,000$ 11,674$ 14,000$
4315 Postage - - - -
4336 Microfilm 75,000 75,000 75,000 75,000
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 81,968$ 89,000$ 86,674$ 89,000$
OTHER SERVICES & CHARGES
4456 Travel/Training 100$ 10,000$ 150$ 10,000$
4461 Telephone 5,580 5,500 4,432 5,500
4483 Office Equipment 687 9,350 2,000 7,960
4492 Equipment Rental/Lease 605 1,000 492 1,000
4545 Membership Dues - 170 150 170
Total Other Services & Charges 6,972$ 26,020$ 7,223$ 24,630$
TOTAL COUNTY CLERK 563,069$ 607,789$ 595,013$ 666,004$
21
GENERAL FUND
Judicial
County Court-at-Law
For the 2021-22 Fiscal Year
ACCT.
100-140
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 274,614$ 279,682$ 286,849$ 292,621$
4211 Fica 19,495 21,300 19,424 22,478
4221 Retirement 36,545 38,000 38,897 42,458
4231 Group Insurance 28,705 27,750 27,975 30,000
4241 Workers Compensation 877 1,100 820 1,100
4251 Unemployment Insurance 140 130 72 130
4271 Travel Allowance 1,200 1,200 1,200 1,200
Total Personal Services 361,576$ 369,162$ 375,237$ 389,987$
SUPPLIES & MATERIALS
4310 Office Supplies 372$ 1,000$ 2,582$ 1,000$
4333 Uniforms, Badges & Emblems 588 750 710 750
4338 Copiers - - - -
4339 Law Books 2,925 2,000 2,063 2,000
Total Supplies & Materials 3,884$ 3,750$ 5,355$ 3,750$
OTHER SERVICES & CHARGES
4433 Court Reporter Fees 2,194$ 12,000$ 2,517$ 12,000$
4456 Travel/Training 660 4,000 1,829 4,000
4461 Telephone 7 50 8 50
4483 Office Equipment 233 - 2,236 1,375
4492 Equipment Rental/Lease 319 500 316 500
4545 Membership Dues 550 800 486 800
Total Other Services & Charges 3,962$ 17,350$ 7,391$ 18,725$
CAPITAL OUTLAY
4614 Capital Outlay Equip. -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL COUNTY COURT-AT-LAW 369,423$ 390,262$ 387,983$ 412,462$
22
GENERAL FUND
Judicial
6th District Court
For the 2021-22 Fiscal Year
ACCT.
100-150
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 113,529$ 116,543$ 120,909$ 130,446$
4113 Extra Help - - - -
4211 Fica 8,519 8,800 9,079 9,980
4221 Retirement 14,617 15,900 15,874 18,850
4231 Group Insurance 19,348 18,500 18,650 20,000
4241 Workers Compensation 503 650 485 650
4251 Unemployment Insurance 148 130 90 130
Total Personal Services 156,665$ 160,523$ 165,087$ 180,056$
SUPPLIES & MATERIALS
4310 Office Supplies 1,535$ 2,500$ 1,358$ 2,500$
4339 Law Books 678 500 416 500
Total Supplies & Materials 2,213$ 3,000$ 1,774$ 3,000$
OTHER SERVICES & CHARGES
4433 Court Reporter Fees 29,150$ 40,000$ 4,717$ 40,000$
4456 Travel/Training 1,736 5,000 806 5,000
4461 Telephone 14 100 15 100
4483 Office Equipment 5,908 6,500 1,675 4,000
4492 Equipment Rental/Lease 1,365 2,500 812 3,000
4545 Membership Dues 3,237 3,000 3,075 3,000
Total Other Services & Charges 41,410$ 57,100$ 11,100$ 55,100$
TOTAL 6TH DISTRICT COURT 200,288$ 220,623$ 177,961$ 238,156$
23
GENERAL FUND
Judicial
62nd District Court
For the 2021-22 Fiscal Year
ACCT.
100-160
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 117,305$ 109,844$ 114,065$ 120,880$
4114 Temporary Help 875 20,000 - 20,000
4211 Fica 8,026 10,100 8,431 10,778
4221 Retirement 15,126 14,900 14,945 20,358
4231 Group Insurance 19,348 18,500 18,650 20,000
4241 Workers Compensation 432 550 410 550
4251 Unemployment Insurance 157 135 84 135
Total Personal Services 161,269$ 174,029$ 156,585$ 192,701$
SUPPLIES & MATERIALS
4310 Office Supplies 2,737 3,000$ 1,023$ 3,000$
4333 Uniforms, Badges & Emblems 667 750 - 750
4339 Law Books 2,091 500 500 500
Total Supplies & Materials 5,495$ 4,250$ 1,523$ 4,250$
OTHER SERVICES & CHARGES
4433 Court Reporter Fees 2,846$ 10,000$ -$ 10,000$
4456 Travel/Training 576 5,000 1,745 5,000
4461 Telephone 156 500 9 500
4483 Office Equipment 2,214 1,750 1,800 4,000
4492 Equipment Rental/Lease 1,453 2,500 1,796 2,500
4521 Liability Ins. Premium 1,500 1,500 1,500 1,500
4545 Membership Dues 3,267 3,000 3,255 3,000
Total Other Services & Charges 12,011$ 24,250$ 10,105$ 26,500$
CAPITAL OUTLAY
4614 Capital Outlay Equip. -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL 62ND DISTRICT COURT 178,775$ 202,529$ 168,214$ 223,451$
24
GENERAL FUND
Judicial
District Clerk
For the 2021-22 Fiscal Year
ACCT.
100-170
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 317,461$ 331,623$ 344,441$ 340,663$
4114 Temporary Help - - - -
4211 Fica 23,233 24,600 25,250 26,181
4221 Retirement 42,253 45,100 46,625 49,452
4231 Group Insurance 77,394 74,000 74,600 80,000
4241 Workers Compensation 384 500 373 500
4251 Unemployment Insurance 339 320 209 320
4261 Cell Phone Allowance 360 360 360 360
4271 Travel Allowance 1,200 1,200 1,200 1,200
Total Personal Services 462,623$ 477,703$ 493,058$ 498,676$
SUPPLIES & MATERIALS
4310 Office Supplies 2,201$ 12,500$ 4,234$ 12,500$
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 2,201$ 12,500$ 4,234$ 12,500$
OTHER SERVICES & CHARGES
4456 Travel/Training 110$ 2,500$ 150$ 2,500$
4461 Telephone 17 50 11 50
4483 Office Equipment 674 1,425 - 1,000
4492 Equipment Rental/Lease 4,079 6,000 3,810 6,000
4545 Membership Dues 50 200 210 200
Total Other Services & Charges 4,930$ 10,175$ 4,181$ 9,750$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL DISTRICT CLERK 469,754$ 500,378$ 501,473$ 520,926$
25
GENERAL FUND
Judicial
Justice of the Peace 5/1
For the 2021-22 Fiscal Year
ACCT.
100-190
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 152,372$ 155,790$ 158,780$ 151,848$
4114 Temporary Help 312$ 1,000$ 240$ -$
4211 Fica 11,635 12,000 11,919 11,732
4221 Retirement 20,280 21,200 21,531 22,159
4231 Group Insurance 29,023 27,750 27,595 30,000
4241 Workers Compensation 199 250 186 250
4251 Unemployment Insurance 120 115 87 115
4261 Cell Phone Allowance 480 480 480 -
4271 Travel Allowance 1,500 1,500 1,500 1,500
Total Personal Services 215,921$ 220,085$ 222,318$ 217,604$
SUPPLIES & MATERIALS
4310 Office Supplies 2,500$ 3,000$ 2,620$ 3,000$
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 2,500$ 3,000$ 2,620$ 3,000$
OTHER SERVICES & CHARGES
4441 Contract Services -$ -$ -$ 600$
4456 Travel/Training 907 5,300 1,436 3,500
4461 Telephone 12 50 10 50
4483 Office Equipment - - - -
4492 Equipment Rental/Lease 508 - - -
4545 Membership Dues 130 200 126 200
Total Other Services & Charges 1,557$ 5,550$ 1,572$ 4,350$
TOTAL JUSTICE OF THE PEACE 5/1 219,978$ 228,635$ 226,511$ 224,954$
26
GENERAL FUND
Judicial
Justice of the Peace 5/2
For the 2021-22 Fiscal Year
ACCT.
100-200
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 151,406$ 150,408$ 156,013$ 153,798$
4211 Fica 11,516 11,500 11,846 11,918
4221 Retirement 20,154 20,500 21,156 22,510
4231 Group Insurance 29,023 27,750 27,975 30,000
4241 Workers Compensation 199 250 186 250
4251 Unemployment Insurance 119 115 66 115
4261 Cell Phone Allowance 480 480 480 480
4271 Travel Allowance 1,500 1,500 1,500 1,500
Total Personal Services 214,398$ 212,503$ 219,222$ 220,571$
SUPPLIES & MATERIALS
4310 Office Supplies 1,404$ 3,000$ 1,696$ 3,000$
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 1,404$ 3,000$ 1,696$ 3,000$
OTHER SERVICES & CHARGES
4456 Travel/Training 727$ 3,000$ 372$ 3,000$
4461 Telephone 92 50 13 50
4483 Office Equipment 289 550 - 550
4492 Equipment Rental/Lease 259 500 300 500
4545 Membership Dues 130 200 114 200
Total Other Services & Charges 1,496$ 4,300$ 799$ 4,300$
TOTAL JUSTICE OF THE PEACE 5/2 217,299$ 219,803$ 221,718$ 227,871$
27
GENERAL FUND
Judicial
Justice of the Peace #1
For the 2021-22 Fiscal Year
ACCT.
100-210
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 23,509$ 24,139$ 25,043$ 25,269$
4211 Fica 1,916 2,000 2,038 2,085
4221 Retirement 3,129 3,300 3,396 3,938
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 44 55 41 55
4261 Cell Phone Allowance 480 480 480 480
4271 Travel Allowance 1,500 1,500 1,500 1,500
Total Personal Services 40,252$ 40,724$ 41,823$ 43,327$
SUPPLIES & MATERIALS
4310 Office Supplies 192$ 300$ 72$ 300$
Total Supplies & Materials 192$ 300$ 72$ 300$
OTHER SERVICES & CHARGES
4456 Travel/Training 520$ 1,200$ 1,066$ 1,200$
Total Other Services & Charges 520$ 1,200$ 1,066$ 1,200$
TOTAL JUSTICE OF THE PEACE #1 40,964$ 42,224$ 42,961$ 44,827$
28
GENERAL FUND
Judicial
Justice of the Peace #2
For the 2021-22 Fiscal Year
ACCT.
100-220
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 25,589$ 26,219$ 27,203$ 27,349$
4211 Fica 1,873 2,200 1,994 2,244
4221 Retirement 3,406 3,600 3,689 4,239
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 44 55 41 55
4261 Cell Phone Allowance 480 480 480 480
4271 Travel Allowance 1,500 1,500 1,500 1,500
Total Personal Services 42,566$ 43,304$ 44,232$ 45,867$
SUPPLIES & MATERIALS
4310 Office Supplies -$ 300$ -$ 300$
Total Supplies & Materials -$ 300$ -$ 300$
OTHER SERVICES & CHARGES
4456 Travel/Training -$ 1,200$ -$ 1,200$
Total Other Services & Charges -$ 1,200$ -$ 1,200$
TOTAL JUSTICE OF THE PEACE #2 42,566$ 44,804$ 44,232$ 47,367$
29
GENERAL FUND
Judicial
Justice of the Peace #3
For the 2021-22 Fiscal Year
ACCT.
100-230
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 25,069$ 25,699$ 26,663$ 26,829$
4211 Fica 2,035 2,100 2,162 2,204
4221 Retirement 3,337 3,500 3,616 4,163
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 44 55 41 55
4261 Cell Phone Allowance 480 480 480 480
4271 Travel Allowance 1,500 1,500 1,500 1,500
Total Personal Services 42,139$ 42,584$ 43,787$ 45,231$
SUPPLIES & MATERIALS
4310 Office Supplies 272$ 300$ 72$ 300$
Total Supplies & Materials 272$ 300$ 72$ 300$
OTHER SERVICES & CHARGES
4456 Travel/Training 886$ 1,200$ 60$ 1,200$
Total Other Services & Charges 886$ 1,200$ 60$ 1,200$
TOTAL JUSTICE OF THE PEACE #3 43,297$ 44,084$ 43,919$ 46,731$
30
GENERAL FUND
Judicial
Justice of the Peace #4
For the 2021-22 Fiscal Year
ACCT.
100-240
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 23,899$ 24,529$ 25,448$ 25,659$
4211 Fica 1,946 2,000 2,069 2,115
4221 Retirement 3,181 3,400 3,451 3,994
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 44 55 41 55
4261 Cell Phone Allowance 480 480 480 480
4271 Travel Allowance 1,500 1,500 1,500 1,500
Total Personal Services 40,724$ 41,214$ 42,314$ 43,803$
SUPPLIES & MATERIALS
4310 Office Supplies 160$ 300$ 192$ 300$
Total Supplies & Materials 160$ 300$ 192$ 300$
OTHER SERVICES & CHARGES
4456 Travel/Training 455$ 1,200$ 546$ 1,200$
Total Other Services & Charges 455$ 1,200$ 546$ 1,200$
TOTAL JUSTICE OF THE PEACE #4 41,339$ 42,714$ 43,052$ 45,303$
31
GENERAL FUND
Legal
County Attorney
For the 2021-22 Fiscal Year
ACCT.
100-260
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 474,543$ 503,587$ 502,290$ 513,134$
4112 Part-time - 2,000 - 2,000
4211 Fica 36,230 37,900 38,930 39,720
4221 Retirement 70,208 68,600 74,857 75,027
4231 Group Insurance 87,068 83,250 82,075 90,000
4241 Workers Compensation 1,355 1,700 1,268 1,700
4251 Unemployment Insurance 685 580 403 580
4261 Cell Phone Allowance 480 480 480 480
4271 Travel Allowance 3,600 3,600 3,600 3,600
Total Personal Services 674,169$ 701,697$ 703,903$ 726,241$
SUPPLIES & MATERIALS
4310 Office Supplies 6,846$ 16,000$ 6,331$ 9,000$
4315 Postage 419 400 198 400
4334 Video Supplies 76 1,200 89 1,200
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
4339 Law Books 8,717 7,500 6,828 7,500
4341 Gas/Oil 1,452 6,000 2,432 6,000
4352 Auto Maintenance 416 1,500 349 1,500
Total Supplies & Materials 17,925$ 32,600$ 16,226$ 25,600$
OTHER SERVICES & CHARGES
4441 Contract Service -$ 20,000$ -$ 20,000$
4456 Travel/Training 2,484 15,000 2,815 15,000
4458 Continuing Education (LEOSE) - - - 4,064
4461 Telephone 64 350 50 350
4483 Office Equipment 6,387 10,500 10,829 4,100
4492 Equipment Rental/Lease 3,773 6,000 3,341 6,000
4523 Vehicle Self-Insurance 506 510 432 550
4545 Membership Dues 2,084 2,500 2,000 2,500
4570 Other Expense 1,883 2,500 3,773 2,500
Total Other Services & Charges 17,182$ 57,360$ 23,240$ 55,064$
CAPITAL OUTLAY
4616 Capital Outlay - Other Improve. -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL COUNTY ATTORNEY 709,276$ 791,657$ 743,369$ 806,905$
32
GENERAL FUND
Election Administration
Elections
For the 2021-22 Fiscal Year
ACCT.
100-300
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 81,820$ 84,687$ 87,834$ 86,947$
4115 Other Salaries 14,669 40,242 46,228 49,278
4211 FICA 6,703 9,400 11,272 6,652
4221 Retirement 10,890 11,500 11,910 12,564
4231 Group Insurance 19,348 18,500 18,650 20,000
4241 Workers Compensation 120 150 112 150
4251 Unemployment Insurance 114 105 68 105
Total Personal Services 133,663$ 164,584$ 176,074$ 175,696$
SUPPLIES & MATERIALS
4310 Office Supplies 27,127$ 20,000$ 46,000$ 40,000$
Total Supplies & Materials 27,127$ 20,000$ 46,000$ 40,000$
OTHER SERVICES & CHARGES
4441 Contract Services 37,982$ 35,786$ 35,786$ 45,470$
4456 Travel/Training 2,338 4,500 4,207 4,800
4483 Office Equipment 828 600 155,036 7,170
Total Other Services & Charges 41,148$ 40,886$ 195,029$ 57,440$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ 275,000$ -$ -$
Total Capital Outlay -$ 275,000$ -$ -$
TOTAL ELECTIONS 201,939$ 500,470$ 417,103$ 273,136$
33
GENERAL FUND
Financial Administration
County Auditor
For the 2021-22 Fiscal Year
ACCT.
100-360
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 194,233$ 236,582$ 204,223$ 206,851$
4211 Fica 14,674 18,000 15,392 15,870
4221 Retirement 25,852 32,100 27,693 29,977
4231 Group Insurance 38,365 46,250 37,300 40,000
4241 Workers Compensation 239 300 224 250
4251 Unemployment Insurance 262 280 157 250
4271 Travel Allowance 600 600 600 600
Total Personal Services 274,225$ 334,112$ 285,589$ 293,798$
SUPPLIES & MATERIALS
4310 Office Supplies 7,047$ 10,000$ 9,384$ 10,000$
4312 Printing & Binding - 500 - 500
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 7,047$ 10,500$ 9,384$ 10,500$
OTHER SERVICES & CHARGES
4441 Contract Services -$ 4,000$ -$ 4,000$
4456 Travel/Training 372 3,500 1,181 3,500
4461 Telephone 9 50 10 50
4483 Office Equipment 3,925 6,000 636 2,250
4492 Equipment Rental/Lease 455 1,000 681 1,000
4545 Membership Dues 1,295 1,450 955 1,450
Total Other Services & Charges 6,057$ 16,000$ 3,463$ 12,250$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ 16,000$
Total Capital Outlay -$ -$ -$ 16,000$
TOTAL COUNTY AUDITOR 287,329$ 360,612$ 298,436$ 332,548$
34
GENERAL FUND
Financial Administration
Tax Assessor/Collector
For the 2021-22 Fiscal Year
ACCT.
100-370
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 246,407$ 256,407$ 265,771$ 263,187$
4114 Temporary Help - - - -
4211 Fica 18,733 19,100 20,209 20,254
4221 Retirement 32,796 34,800 36,039 38,256
4231 Group Insurance 58,045 55,500 55,950 60,000
4241 Workers Compensation 315 400 294 400
4251 Unemployment Insurance 247 230 152 230
4261 Cell Phone Allowance 360 360 360 360
4271 Travel Allowance 1,200 1,200 1,200 1,200
Total Personal Services 358,102$ 367,997$ 379,975$ 383,887$
SUPPLIES & MATERIALS
4310 Office Supplies 2,925$ 5,500$ 2,826$ 5,500$
4315 Postage 8,466 12,000 4,179 12,000
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 11,390$ 17,500$ 7,005$ 17,500$
OTHER SERVICES & CHARGES
4456 Travel/Training 890$ 2,500$ 1,298$ 2,500$
4461 Telephone 67 200 51 200
4483 Office Equipment - - - -
4492 Equipment Rental/Lease 4,277 4,000 2,800 4,000
Total Other Services & Charges 5,233$ 6,700$ 4,149$ 6,700$
CAPITAL OUTLAY
4616 Capital Outlay-Other Improvement -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL TAX ASSESSOR/COLLECTOR 374,725$ 392,197$ 391,129$ 408,087$
35
GENERAL FUND
Financial Administration
County Treasurer
For the 2021-22 Fiscal Year
ACCT.
100-380
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 64,491$ 65,121$ 67,481$ 65,991$
4211 Fica 5,019 5,100 5,207 5,168
4221 Retirement 8,583 8,900 9,150 9,762
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 104 130 97 130
4261 Cell Phone Allowance 360 360 360 360
4271 Travel Allowance 1,200 1,200 1,200 1,200
Total Personal Services 89,431$ 90,061$ 92,820$ 92,611$
SUPPLIES & MATERIALS
4310 Office Supplies 3,256$ 3,500$ 2,438$ 3,500$
4315 Postage 23,112 35,000 20,721 35,000
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
Total Supplies & Materials 26,367$ 38,500$ 23,159$ 38,500$
OTHER SERVICES & CHARGES
4456 Travel/Training 609$ 2,300$ 396$ 2,300$
4461 Telephone 8 100 7 100
4483 Office Equipment - - - 1,750
4492 Equipment Rental/Lease 499 1,000 515 1,000
4545 Membership Dues 150 150 150 175
Total Other Services & Charges 1,267$ 3,550$ 1,069$ 5,325$
TOTAL COUNTY TREASURER 117,065$ 132,111$ 117,048$ 136,436$
36
GENERAL FUND
General Administration
Network Administration
For the 2021-22 Fiscal Year
ACCT.
100-390
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 106,046$ 149,436$ 151,214$ 154,696$
4118 Overtime 3,609 2,000 - 4,000
4211 Fica 7,693 11,800 10,890 12,220
4221 Retirement 14,592 20,300 20,505 23,082
4231 Group Insurance 19,348 27,750 26,975 30,000
4241 Workers Compensation 160 210 157 210
4251 Unemployment Insurance 150 180 105 180
4261 Cell Phone Allowance 960 1,440 1,440 1,440
4271 Travel Allowance 2,378 3,600 3,600 3,600
Total Personal Services 154,935$ 216,716$ 214,886$ 229,428$
SUPPLIES & MATERIALS
4310 Office Supplies 740$ 3,000$ 2,089$ 3,000$
4351 Repair Parts 5,103 10,000 3,874 10,000
Total Supplies & Materials 5,843$ 13,000$ 5,963$ 13,000$
OTHER SERVICES & CHARGES
4441 Contract Service 302,941$ 333,625$ 300,000$ 338,840$
4456 Travel/Training - 4,000 935 4,000
4461 Telephone 9 50 10 50
4483 Office Equipment 9,135 3,000 8,409 10,000
4570 Other Expense 3,047 10,000 1,685 5,500
Total Other Services & Charges 315,132$ 350,675$ 311,039$ 358,390$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ 18,000$ 22,959$ -$
Total Capital Outlay -$ 18,000$ 22,959$ -$
TOTAL NETWORK ADMINISTRATION 475,910$ 598,391$ 554,847$ 600,818$
37
GENERAL FUND
Public Facilities
Custodial
For the 2021-22 Fiscal Year
ACCT.
100-400
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ 104,877$
4211 Fica - - - 8,115
4221 Retirement - - - 15,329
4231 Group Insurance - - - 30,000
4241 Workers Compensation - - - 1,500
4251 Unemployment Insurance - - - 100
4261 Cell Phone Allowance - - - 1,200
Total Personal Services -$ -$ -$ 161,121$
SUPPLIES & MATERIALS
4310 Office Supplies -$ -$ -$ -$
4394 Janitorial Supplies - - - 40,000
Total Supplies & Materials -$ -$ -$ 40,000$
OTHER SERVICES & CHARGES
4441 Contract Service -$ -$ -$ -$
4483 Office Equipment - - - -
4492 Equipment Rental/Lease - - - -
4523 Vehicle Self-Ins. - - - -
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ -$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ 9,034$
Total Capital Outlay -$ -$ -$ 9,034$
TOTAL CUSTODIAL -$ -$ -$ 210,155$
38
GENERAL FUND
Public Facilities
Maintenance
For the 2021-22 Fiscal Year
ACCT.
100-405
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 159,717$ 178,652$ 180,774$ 119,546$
4112 Part-Time Help 9,915 13,500 5,501 -
4113 Extra Help - - - -
4211 Fica 12,764 14,700 13,891 9,283
4221 Retirement 22,576 26,100 25,134 17,535
4231 Group Insurance 43,365 46,250 45,700 30,000
4241 Workers Compensation 3,143 4,000 2,805 3,000
4251 Unemployment Insurance 223 210 147 180
4261 Cell Phone Allowance 1,800 2,400 2,400 1,800
Total Personal Services 253,503$ 285,812$ 276,352$ 181,344$
SUPPLIES & MATERIALS
4310 Office Supplies 465$ 3,500$ 93$ 1,000$
4341 Gas/Oil 2,793 5,000 4,187 6,000
4352 Auto Maintenance 889 2,500 1,766 3,000
4394 Janitorial Supplies 38,195 35,000 21,027 -
Total Supplies & Materials 42,342$ 46,000$ 27,073$ 10,000$
OTHER SERVICES & CHARGES
4441 Contract Service 52,524$ 70,000$ 28,214$ 70,000$
4456 Travel/Training - 2,000 36 2,000
4461 Telephone 1 50 0 50
4471 Gas 20,561 45,000 27,618 45,000
4472 Electricity 145,755 265,000 101,569 265,000
4473 Water 78,825 90,000 72,119 90,000
4474 Sanitation 20,591 24,000 16,929 24,000
4481 Building Repairs 75,410 130,000 204,822 135,000
4483 Office Equipment 8,651 19,300 6,023 18,270
4492 Equipment Rental/Lease 655 500 525 500
4523 Vehicle Self-Ins. 995 1,000 486 1,000
4570 Other Expense 7,819 7,000 5,776 7,000
Total Other Services & Charges 411,786$ 653,850$ 464,117$ 657,820$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ 6,100$
4616 Capital Outlay - Other Improv. - 112,917 42,732
Total Capital Outlay -$ -$ 112,917$ 48,832$
TOTAL MAINTENANCE 707,631$ 985,662$ 880,459$ 897,996$
39
GENERAL FUND
Public Safety
Constable #1
For the 2021-22 Fiscal Year
ACCT.
100-410
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 55,210$ 55,840$ 57,963$ 58,489$
4211 Fica 4,208 4,300 4,419 4,521
4221 Retirement 7,348 7,600 7,860 8,539
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 877 1,100 820 1,100
4261 Cell Phone Allowance 600 600 600 600
Total Personal Services 77,918$ 78,690$ 80,987$ 83,249$
SUPPLIES & MATERIALS
4310 Office Supplies 209$ 300$ 120$ 300$
4333 Uniforms, Badges & Emblems 541 750 120 750
4341 Gas & Oil 2,567 5,000 2,602 5,500
4352 Auto Maintenance 789 2,000 2,107 3,000
Total Supplies & Materials 4,106$ 8,050$ 4,949$ 9,550$
OTHER SERVICES & CHARGES
4456 Travel/Training 679$ 1,000$ 1,257$ 1,500$
4461 Telephone - - - -
4483 Office Equipment 227 1,000 943 600
4523 Vehicle Self-Insurance 959 1,005 818 1,005
4545 Membership Dues 60 - 266 350
4570 Other Expense - 350 300 -
Total Other Services & Charges 1,925$ 3,355$ 3,584$ 3,455$
CAPITAL OUTLAY
4614 Capital Outlay-Equipment -$ -$ -$ 7,718$
4615 Capital Outlay-Vehicle - - - -
Total Capital Outlay -$ -$ -$ 7,718$
TOTAL CONSTABLE #1 83,949$ 90,095$ 89,520$ 103,972$
40
GENERAL FUND
Public Safety
Constable #2
For the 2021-22 Fiscal Year
ACCT.
100-420
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 53,000$ 53,630$ 55,668$ 56,279$
4211 Fica 4,033 4,200 4,237 4,352
4221 Retirement 7,054 7,300 7,549 8,220
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 877 1,100 820 1,100
4261 Cell Phone Allowance 600 600 600 600
Total Personal Services 75,239$ 76,080$ 78,199$ 80,551$
SUPPLIES & MATERIALS
4310 Office Supplies 418$ 300$ 260$ 300$
4333 Uniforms, Badges & Emblems 44 750 162 750
4341 Gas & Oil 1,088 5,000 929 5,000
4352 Auto Maintenance 2,351 2,000 1,116 2,000
Total Supplies & Materials 3,901$ 8,050$ 2,467$ 8,050$
OTHER SERVICES & CHARGES
4456 Travel/Training 166$ 1,000$ 890$ 1,000$
4458 Continuing Education (LEOSE) - - - 1,848
4483 Office Equipment - 2,300 - 1,350
4523 Vehicle Self-Insurance 684 700 667 1,550
4545 Membership Dues 60 300 266 300
Total Other Services & Charges 910$ 4,300$ 1,823$ 6,048$
CAPITAL OUTLAY
4615 Capital Outlay-Vehicle -$ 46,200$ 41,406$ -$
Total Capital Outlay -$ 46,200$ 41,406$ -$
TOTAL CONSTABLE #2 80,050$ 134,630$ 123,895$ 94,649$
41
GENERAL FUND
Public Safety
Constable #3
For the 2021-22 Fiscal Year
ACCT.
100-430
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 55,860$ 56,490$ 58,638$ 59,139$
4211 Fica 4,142 4,400 4,361 4,571
4221 Retirement 7,435 7,700 7,951 8,633
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 877 1,100 820 1,100
4261 Cell Phone Allowance 600 600 600 600
Total Personal Services 78,588$ 79,540$ 81,695$ 84,043$
SUPPLIES & MATERIALS
4310 Office Supplies 344$ 500$ 578$ 650$
4333 Uniforms, Badges & Emblems 490 750 - 750
4341 Gas & Oil 2,409 5,000 3,199 5,500
4352 Auto Maintenance 980 2,000 50 2,000
Total Supplies & Materials 4,223$ 8,250$ 3,828$ 8,900$
OTHER SERVICES & CHARGES
4441 Contract Services -$ -$ -$ 540$
4456 Travel/Training 437.62 1,000 1,781 2,000
4458 Continuing Education (LEOSE) - - - 2,757
4483 Office Equipment 1,626 - - 240
4523 Vehicle Self-Insurance 684 700 667 850
4545 Membership Dues 222 300 222 500
Total Other Services & Charges 2,969$ 2,000$ 2,670$ 6,887$
CAPITAL OUTLAY
4614 Capital Outlay-Equipment -$ -$ -$ 7,718$
4615 Capital Outlay-Vehicle - - - 50,000
Total Capital Outlay -$ -$ -$ 57,718$
TOTAL CONSTABLE #3 85,781$ 89,790$ 88,193$ 157,548$
42
GENERAL FUND
Public Safety
Constable #4
For the 2021-22 Fiscal Year
ACCT.
100-440
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 53,650$ 54,280$ 54,158$ 56,279$
4211 Fica 4,150 4,200 4,130 4,352
4221 Retirement 7,141 7,400 7,344 8,220
4231 Group Insurance 9,674 9,250 9,341 10,000
4241 Workers Compensation 877 1,100 820 1,100
4261 Cell Phone Allowance 600 600 600 600
Total Personal Services 76,092$ 76,830$ 76,393$ 80,551$
SUPPLIES & MATERIALS
4310 Office Supplies -$ 300$ 385$ 300$
4333 Uniforms, Badges & Emblems - 750 480 750
4341 Gas & Oil 1,023 5,000 1,589 5,000
4352 Auto Maintenance 347 2,000 1,503 3,500
Total Supplies & Materials 1,370$ 8,050$ 3,957$ 9,550$
OTHER SERVICES & CHARGES
4456 Travel/Training -$ 1,000$ 1,000$ 1,000$
4458 Continuing Education (LEOSE) - - - 3,963
4483 Office Equipment - 11,600 10,088 2,900
4523 Vehicle Self-Insurance 517 525 934 1,000
4545 Membership Dues - 300 72 300
Total Other Services & Charges 517$ 13,425$ 12,094$ 9,163$
CAPITAL OUTLAY
4614 Capital Outlay-Equipment -$ -$ -$ 7,718$
4615 Capital Outlay-Vehicle - - - -
Total Capital Outlay -$ -$ -$ 7,718$
TOTAL CONSTABLE #4 77,979$ 98,305$ 92,444$ 106,982$
43
GENERAL FUND
Public Safety
Constable #5
For the 2021-22 Fiscal Year
ACCT.
100-450
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 102,328$ 103,588$ 106,353$ 106,778$
4112 Part-time -$ 2,000$ -$ -$
4211 Fica 7,710 8,100 7,983 8,261
4221 Retirement 13,619 14,400 14,421 15,603
4231 Group Insurance 19,348 18,500 18,666 20,000
4241 Workers Compensation 1,594 2,000 1,491 2,000
4251 Unemployment Insurance 66 65 39 65
4261 Cell Phone Allowance 1,200 1,200 1,200 1,200
Total Personal Services 145,866$ 149,853$ 150,153$ 153,907$
SUPPLIES & MATERIALS
4310 Office Supplies 780$ 600$ 829$ 800$
4333 Uniforms, Badges & Emblems 201 1,500 1,035 1,500
4341 Gas & Oil 1,882 5,000 4,256 6,000
4352 Auto Maintenance 1,623 4,000 1,401 4,000
Total Supplies & Materials 4,485$ 11,100$ 7,522$ 12,300$
OTHER SERVICES & CHARGES
4456 Travel/Training 802$ 3,000$ 3,735$ 3,000$
4458 Continuing Education (LEOSE) - - - 2,909
4483 Office Equipment - 1,750 3,609 3,250
4523 Vehicle Self-Insurance 1,421 1,430 1,334 2,200
4545 Membership Dues 257 600 266 600
Total Other Services & Charges 2,480$ 6,780$ 8,944$ 11,959$
Capital Outlay
4614 Capital Outlay-Equipment -$ -$ -$ 7,718$
4615 Capital Outlay-Vehicle -$ 41,000$ 40,300$ -$
Total Capital Outlay -$ 41,000$ 40,300$ 7,718$
TOTAL CONSTABLE #5 152,831$ 208,733$ 206,919$ 185,884$
44
GENERAL FUND
Public Safety
Sheriff
For the 2021-22 Fiscal Year
ACCT.
100-490
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 1,809,766$ 2,003,759$ 1,944,980$ 2,129,284$
4118 Overtime 107,881 75,000 133,280 75,000
4211 Fica 142,817 155,000 153,026 165,000
4221 Retirement 255,297 273,000 279,293 310,000
4231 Group Insurance 393,079 407,000 380,228 440,000
4241 Workers Compensation 21,100 26,000 19,389 30,000
4251 Unemployment Insurance 2,456 2,250 1,532 2,500
Total Personal Services 2,732,396$ 2,942,009$ 2,911,728$ 3,151,784$
SUPPLIES & MATERIALS
4310 Office Supplies 13,997$ 19,000$ 7,849$ 19,000$
4315 Postage 3,473 3,000 2,842 3,000
4333 Uniforms, Badges & Emblems 16,952 17,500 3,958 17,500
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
4339 Law Books 772 800 - 800
4341 Gas/Oil 69,932 150,000 96,849 150,000
4352 Auto Maintenance 60,230 70,000 51,164 70,000
Total Supplies & Materials 165,358$ 260,300$ 162,662$ 260,300$
OTHER SERVICES & CHARGES
4441 Contract Services 1,763$ 9,340$ 16,632$ 22,250$
4456 Travel/Training 20,193 25,000 19,169 18,000
4458 Continuing Education (LEOSE) 4,750 - 3,931 10,413
4460 Ammunition - - - 12,000
4461 Telephone 16,798 13,000 15,284 27,000
4463 Radio Communications 11,400 12,000 10,260 12,000
4483 Office Equipment 39,692 62,806 38,831 73,870
4492 Equipment Rental/Lease 4,742 4,500 4,700 4,500
4523 Vehicle Self-Insurance 23,413 23,500 20,985 25,000
4545 Membership Dues 30 200 - 200
4570 Other Expense 8,916 15,000 15,603 15,000
Total Other Services & Charges 131,697$ 165,346$ 145,395$ 220,233$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 22,760$ 38,415$ 5,000$ 70,645$
4615 Capital Outlay - Vehicle 207,331 199,800 207,844 232,296
4616 Capital Outlay - Other Improve. 969 - - -
Total Capital Outlay 231,060$ 238,215$ 212,844$ 302,941$
TOTAL SHERIFF 3,260,510$ 3,605,870$ 3,432,629$ 3,935,258$
45
GENERAL FUND
Public Safety
Juvenile Probation
For the 2021-22 Fiscal Year
ACCT.
100-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ -$
4211 Fica - - - -
4221 Retirement - - - -
4231 Group Insurance - - - -
4241 Workers Comp. - - - -
4251 Unemployment Insurance - - - -
Total Personal Services -$ -$ -$ -$
SUPPLIES & MATERIALS
4310 Office Supplies 6,885$ 12,000$ 7,493$ 12,000$
Total Supplies & Materials 6,885$ 12,000$ 7,493$ 12,000$
OTHER SERVICES & CHARGES
4415 Psychological/Counseling 32,807$ 29,000$ 24,066$ 29,000$
4422 Medical/Dental 1,804 3,000 144 3,000
4456 Travel/Training 6,203 23,500 2,057 23,500
4483 Office Equipment 508 6,900 1,319 6,900
4533 Detention 103,304 115,000 77,858 115,000
4570 Other Expense - 1,000 - 1,000
Total Other Services & Charges 144,626$ 178,400$ 105,443$ 178,400$
TOTAL JUVENILE PROBATION 151,511$ 190,400$ 112,936$ 190,400$
46
GENERAL FUND
Public Safety
Criminal Detention
For the 2021-22 Fiscal Year
ACCT.
100-510
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 1,211,718$ 1,467,001$ 1,252,395$ 1,519,376$
4112 P/T Help - - - -
4118 Overtime Pay 102,469 70,000 95,174 70,000
4211 Fica 98,611 110,000 99,800 120,000
4221 Retirement 174,771 200,000 178,873 225,000
4231 Group Insurance 322,265 360,750 302,815 390,000
4241 Workers Compensation 19,168 25,000 17,715 25,000
4251 Unemployment Insurance 1,792 1,750 948 1,750
Total Personal Services 1,930,794$ 2,234,501$ 1,947,721$ 2,351,126$
SUPPLIES & MATERIALS
4310 Office Supplies 8,198$ 12,500$ 7,554$ 12,500$
4331 Food Supplies 166,488 175,000 144,986 175,000
4333 Uniforms, Badges & Emblems 8,196 14,000 14,524 14,000
4337 Computer Supplies - - - -
4338 Copier Supplies - - - -
4340 Drugs 4,544 15,000 - 15,000
4393 Medical Supplies 936 2,000 - 2,000
4394 Janitorial Supplies 14,763 25,000 14,798 25,000
4395 Kitchen Supplies 15,251 15,000 11,091 15,000
4396 Other Supplies 22,714 20,000 10,111 20,000
Total Supplies & Materials 241,091$ 278,500$ 203,064$ 278,500$
OTHER SERVICES & CHARGES
4411 Doctor 7,755$ 10,000$ 1,157$ 10,000$
4412 Hospital 12,285 50,000 1,272 50,000
4441 Contract Services 216,600 189,720 211,505 202,400
4456 Travel/Training 4,591 15,000 6,408 15,000
4457 Prisoner Transportation 19,285 25,000 19,940 30,000
4461 Telephone 203 350 153 350
4463 Radio Communications 8,355 12,000 7,520 12,000
4483 Office Equipment 31,815 30,760 17,472 54,860
4492 Equipment Rental/Lease 1,766 40,000 1,702 4,000
4570 Other Expense 7,516 8,000 9,253 12,000
Total Other Services & Charges 310,172$ 380,830$ 276,383$ 390,610$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 8,400$ -$ -$ -$
4616 Capital Outlay - Other Improv. - - - -
Total Capital Outlay 8,400$ -$ -$ -$
TOTAL CRIMINAL DETENTION 2,490,457$ 2,893,831$ 2,427,168$ 3,020,236$
47
GENERAL FUND
Public Safety
Emergency Management
For the 2021-22 Fiscal Year
ACCT.
100-520
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 30,837$ 42,250$ 40,681$ 44,460$
4211 Fica 2,347 2,400 3,110 3,402
4221 Retirement 4,104 5,800 5,516 6,425
4231 Group Insurance 8,685 9,250 9,325 10,000
4241 Workers Compensation 239 300 224 300
4251 Unemployment Insurance 54 55 31 55
4261 Cell Phone Allowance - - - -
Total Personal Services 46,267$ 60,055$ 58,887$ 64,642$
SUPPLIES & MATERIALS
4310 Office Supplies 3,139$ 2,500$ 3,448$ 3,000$
4333 Uniforms, Badges & Emblems 588 750 - 750
4341 Gas/Oil 1,602 5,000 2,415 5,000
4352 Auto Maintenance 2,445 2,500 1,244 3,500
Total Supplies & Materials 7,775$ 10,750$ 3,448$ 12,250$
OTHER SERVICES & CHARGES
4441 Contract Services 34,450$ 22,620$ 6,900$ 22,620$
4456 Travel/Training 619 7,500 264 7,500
4482 Other Repairs 638 10,500 5,952 15,000
4483 Office Equipment 2,389 6,400 6,300 7,750
4523 Vehicle Self-Insurance 506 510 432 1,400
4545 Membership Dues - 300 - 300
Total Other Services & Charges 38,602$ 47,830$ 19,848$ 54,570$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ 5,000$ -$ -$
4615 Capital Outlay - Vehicle - - - -
4616 Capital Outlay - Other Improv. - 12,500 - 50,000
Total Capital Outlay -$ 17,500$ -$ 50,000$
TOTAL EMERGENCY MANAGEMENT 92,644$ 136,135$ 82,184$ 181,462$
48
GENERAL FUND
Health / Welfare
Institutional
For the 2021-22 Fiscal Year
ACCT.
100-710
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4310 Office Supplies (Ad. Prob.) 3,410$ 2,500$ 4,276$ 2,700$
Total Supplies & Materials 3,410$ 2,500$ 4,276$ 2,700$
OTHER SERVICES & CHARGES
4414 Autopsies 57,459$ 60,000$ 65,005$ 60,000$
4431 Ct. Appt.Atty (Ad Litem, JP Ct.) 97,313 125,000 79,521 125,000
4434 Ct. Appt.Atty (Co. Ct.) 84,530 80,000 101,738 90,000
4435 Ct. Appt.Atty (Dist. Ct.) 201,200 275,000 231,947 275,000
4436 Ct. Appt.Atty (Juv. Ct.) 4,400 20,000 7,674 20,000
4437 Ct. Appt.Atty (Invest.,Interp.,etc.) 19,814 70,000 11,181 60,000
4438 Ct. Appt.Atty (Cap. Murder) - 90,000 - 90,000
4461 Telephone - - - 4,500
4483 Office Equipment (Ad. Prob.) 2,417 4,200 2,206 3,100
4534 Pauper Burial 10,163 15,000 8,765 15,000
4535 Community Service 46,400 50,000 50,000 49,400
4536 Child Welfare - 57,000 57,000 57,000
4537 Outreach Clinic 17,603 16,000 16,000 16,000
4539 Health Care 75,000 75,000 75,000 75,000
4540 Mental Commitments 4,626 15,000 1,121 15,000
4542 Ambulance Service 375,882 377,386 377,386 390,217
4570 Other Expense (16,649) 10,000 2,286 10,000
Total Other Services & Charges 980,157$ 1,339,586$ 1,086,830$ 1,355,217$
TOTAL INSTITUTIONAL 983,568$ 1,342,086$ 1,091,106$ 1,357,917$
49
GENERAL FUND
Health / Welfare
Indigent Health Care
For the 2021-22 Fiscal Year
ACCT.
100-720
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 80,727$ 84,767$ 70,010$ 84,947$
4211 Fica 5,918 6,300 4,552 6,499
4221 Retirement 10,745 11,600 9,493 12,275
4231 Group Insurance 19,348 18,500 15,875 20,000
4241 Workers Compensation 104 130 97 130
4251 Unemployment Insurance 108 105 67 105
Total Personal Services 116,950$ 121,402$ 100,094$ 123,956$
SUPPLIES & MATERIALS
4310 Office Supplies 1,435$ 2,000$ 1,223$ 2,000$
Total Supplies & Materials 1,435$ 2,000$ 1,223$ 2,000$
OTHER SERVICES & CHARGES
4456 Travel/Training 2,385$ 3,500$ -$ 3,500$
4483 Office Equipment 205 500 480 250
Total Other Services & Charges 2,590$ 4,000$ 480$ 3,750$
TOTAL INDIGENT HEALTH CARE 120,975$ 127,402$ 101,797$ 129,706$
50
GENERAL FUND
Health / Welfare
Veterans
For the 2021-22 Fiscal Year
ACCT.
100-730
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 62,677$ 73,739$ 32,248$ 80,052$
4112 P/T Help - - 2,362 -
4211 Fica 4,629 5,600 4,373 6,124
4221 Retirement 8,317 10,000 9,325 11,568
4231 Group Insurance 16,848.40 18,500 149 20,000
4241 Workers Compensation 167 200 27 200
4251 Unemployment Insurance 98 85 85 85
Total Personal Services 92,735$ 108,124$ 48,569$ 118,029$
SUPPLIES & MATERIALS
4310 Office Supplies 1,276$ 2,100$ 285$ 2,100$
Total Supplies & Materials 1,276$ 2,100$ 285$ 2,100$
OTHER SERVICES & CHARGES
4441 Contract Services -$ 450$ -$ 450$
4456 Travel/Training 829 2,500 - 2,500
4461 Telephone 95 100 42 100
4483 Office Equipment 1,572 - - 2,000
4492 Equipment Rental/Lease 2,122 1,500 1,364 1,500
4545 Membership Dues 35 150 35 150
Total Other Services & Charges 4,654$ 4,700$ 1,441$ 6,700$
TOTAL VETERANS 98,666$ 114,924$ 50,295$ 126,829$
51
GENERAL FUND
Conservation
Extension Service
For the 2021-22 Fiscal Year
ACCT.
100-810
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 82,904$ 91,908$ 87,380$ 95,038$
4114 Temporary Help - 500 - 500
4211 Fica 6,221 7,000 6,558 7,309
4221 Retirement 5,211 5,500 5,598 5,912
4231 Group Insurance 9,674 9,250 9,325 10,000
4241 Workers Compensation 77 100 75 100
4251 Unemployment Insurance 53 50 29 50
Total Personal Services 104,139$ 114,308$ 108,965$ 118,909$
SUPPLIES & MATERIALS
4310 Office Supplies 1,641$ 4,500$ 2,149$ 4,500$
4338 Copier Supplies - - - -
Total Supplies & Materials 1,641$ 4,500$ 2,149$ 4,500$
OTHER SERVICES & CHARGES
4456 Travel/Training 2,830$ 10,000$ 2,928$ 10,000$
4461 Telephone 26 800 1,021 800
4483 Office Equipment 1,599 800 758 800
4492 Equipment Rental/Lease 2,156 2,100 1,614 2,100
Total Other Services & Charges 6,611$ 13,700$ 6,321$ 13,700$
TOTAL EXTENSION SERVICE 112,391$ 132,508$ 117,435$ 137,109$
52
GENERAL FUND
Miscellaneous
Non-Departmental
For the 2021-22 Fiscal Year
ACCT.
100-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4432 Delinquent Attorney Fees 71,769$ 70,000$ 55,539$ 70,000$
4441 Contract Service 17,450 10,000 6,122 10,000
4443 Appraisal District 317,225 300,000 305,407 300,000
4444 Accounting/Auditing 30,000 45,000 42,610 45,000
4461 Telephone 112,891 90,000 77,818 90,000
4466 Bidding & Notices 8,700 10,000 6,821 10,000
4511 Conservation 22,400 32,400 22,000 20,000
4521 Liability Insurance Premium 80,623 85,000 81,490 85,000
4522 Building Insurance Premium 75,651 70,000 94,635 100,000
4523 Vehicle Self- Insurance - - - -
4543 Rural Fire Department 137,999 138,000 138,000 138,000
4544 P&W Supplies 1,455 1,500 1,500 1,500
4545 Membership Dues 9,105 7,000 4,542 7,000
4548 DPS Supplies 285 1,500 72 1,500
4549 Employee Awards Banquet 4,155 4,500 4,370 4,500
4560 Grant Expense 809 40,000 30 40,000
4565 SuRRMA Expense 100,827 100,827 100,827 100,827
4570 Other Expense 44,906 115,000 58,346 115,000
4600 Legislative and Admin. Activities - - - -
Total Other Services & Charges 1,036,249$ 1,120,727$ 1,000,129$ 1,138,327$
TOTAL NON-DEPARTMENTAL 1,036,249$ 1,120,727$ 1,000,129$ 1,138,327$
TOTAL GENERAL FUND EXPENDITURES 14,727,008$ 17,298,275$ 15,576,995$ 18,017,669$
TRANSFERS TO OTHER FUNDS
4816 Transfer to R&B -$ 112,000$ 112,000$ 880,000$
4828 Transfer to Permanent Improv. 145,209 1,021,500 100,000 1,000,000
4829 Transfer to Courthouse Security - 6,000 - 9,500
4831
Transfer to Donat. from Pvt Sources
597 - - -
4852 Transfer to Vict. Coord. Grant 15,923 16,703 16,703 15,242
4856 Transfer to Co. Clerk Cash Bond - - - -
4877 Transfer to CO 2016 - - - -
4880 Transfer to Debt Service 1,181,342 - - -
4886 Transfer to Lamar Co. Child Wel. 57,000 - - -
4887 Transfer to Auto Theft Task Force - - - 23,137
4888 Transfer to Payroll - - - -
Total Transfers to Other Funds 1,400,071$ 1,156,203$ 228,703$ 1,927,879$
TOTAL GENERAL FUND 16,127,079$ 18,454,478$ 15,805,698$ 19,945,548$
53
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for specified
purposes. Special Revenue Funds include:
Road and Bridge Fund – This fund is used to account for monies designated for use in road
and bridge work of the County. Primary sources of revenues include ad valorem taxes,
automobile registration fees, County and District court fines, and State allotments of road
funds. Revenues are used for public transportation maintenance and construction purposes.
Estray and Jury Fund – This fund is used to defray expenses associated with jurors of
County, District, and Justice of the Peace courts.
Lateral Road Fund – This fund is similar to the Road and Bridge Fund. Funds are allotted by
the state for road maintenance.
Law Library Fund – This fund is created by a library fee which is part of court costs for each
suit filed in the District or County courts. Purchases are made by the Lamar County Bar
Association. The fee charged is regulated by the Commissioners’ Court and by state law.
County Clerk Record Management Fund – This fund is created by the records
management and preservation fee collected by the County Clerk. The fee may be used only
by the County Clerk’s office to provide funds for specific records preservation and automation
projects.
Indigent Health Care Fund – This is a state mandated fund that requires Lamar County to
budget 8% of all its tax revenues for the purpose of medical care expenses of persons found
to be indigent. Guidelines for indigence are based on state requirements similar to other
welfare guidelines. These funds are restricted in use.
Courthouse Security Fund – This fund collects local court cost from District and County
court. All money is retained by the County. The fund may be used only to finance security
services for buildings housing a District or County court.
District Court Record Technology Fund – The fee collected for this fund can only be used
for the preservation and restoration services performed by the District Clerk in connection with
maintaining a District Court’s record archive.
County Clerk Record Archive Fund – The fee collected for this fund can only be used for
the preservation and restoration services performed by the County Clerk in connection with
maintaining a County Clerk’s record archive.
54
County Records Management Fund – This fund is created to collect fees for records
management and preservation purposes. The fund can be used for all County offices.
District Clerk Records Management Fund – This fund receives revenue from fees collected
by the District Clerk. The fee may be used only by the District Clerk’s office to fund specific
preservation and automation projects.
Judicial District Fund – This fund is created by a fee on civil cases to help fund the
operations of the Sixth Court of Appeals.
Juvenile Delinquency Prevention Fund – This fund is created by the collection of court
costs from County, County Court-at-Law, and District Courts. This fund is administered by
the Commissioners' Court and may be used only to repair damage caused by graffiti offense;
provide educational and intervention programs; and provide rewards to the public for
apprehension and prosecution of offenders.
Alternative Dispute Resolution Fund – This fund collects a court cost fee established by the
Commissioners’ Court for use in the mediation process of civil cases. The fund is
administered by Commissioners' Court and may only be used to establish and maintain
the system.
Juvenile Probation Title IV Fund - This fund receives federal reimbursements through TJPC
for foster care maintenance claims for eligible juvenile probation children, direct administrative
claims, and enhanced administrative claims.
Court Record Preservation Fund - This fund collects a fee on civil cases in County and
District Courts. These funds can only be used to digitize court records and preserve the
records from natural disasters.
Justice Court Technology and Assistance Fund – This fund is created by a fee to assist in
providing necessary technology and salary supplements for the Justice of the Peace Courts.
55
ROAD AND BRIDGE FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
PROPERTY TAXES
Current Taxes 2,548,324$ 2,646,352$ 2,843,348$ 2,815,820$
Delinquent Taxes 87,401 40,000 70,792 40,000
Payment in Lieu of Taxes - - 40,716 -
Total Property Taxes 2,635,724$ 2,686,352$ 2,954,856$ 2,855,820$
INTERGOVERNMENTAL REVENUE
Federal Revenue 300,300$ -$ 298,249$ -$
State Revenue 95,652 - 93,160 -
Total Intergovernmental Revenue 395,952$ -$ 391,409$ -$
LICENSES
Auto Registration 360,267$ 360,000$ 360,028$ 360,000$
Auto Registration - $10 Fee 493,500 472,000 453,774 472,000
Total Licenses 853,767$ 832,000$ 813,802$ 832,000$
FINES AND FORFEITURES
Court Fines 105,760$ 100,000$ 98,488$ 100,000$
Bail Bond Forfeitures - - - -
Total Fines and Forfeitures 105,760$ 100,000$ 98,488$ 100,000$
MISCELLANEOUS REVENUE
Interest Earnings 19,599$ 12,000$ 12,000$ 12,000$
Reimbursement of Material 10,000 - - -
Other Revenue 1,258 - 73,919 -
Lease Proceeds 155,363 - - -
Loan Proceeds 176,000 - - -
Total Miscellaneous Revenue 362,221$ 12,000$ 85,919$ 12,000$
TOTAL REVENUES 4,353,424$ 3,630,352$ 4,344,474$ 3,799,820$
OTHER FINANCING SOURCES
Capital Leases -$ -$ -$ -$
Proceeds From Sale of Equipment 79,903 - 107,839 -
Other Sources - - - -
Other Uses - - - -
Total Other Financing Sources 79,903$ -$ 107,839$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ 112,000$ 56,000$ 880,000$
Inter-Departmental Transfer - - - -
Transfer from Disaster - - - -
Total Transfer From Other Funds -$ 112,000$ 56,000$ 880,000$
TOTAL REVENUES & OTHER FIN. SOURCES 4,433,327$ 3,742,352$ 4,508,313$ 4,679,820$
56
LAMAR COUNTY, TEXAS
57
ROAD AND BRIDGE FUND
Expenditures Summary
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES 1,365,989$ 1,542,458$ 1,495,498$ 1,620,259$
SUPPLIES & MATERIALS 1,910,352$ 2,734,500$ 2,464,121$ 3,239,500$
OTHER SERVICES & CHARGES 260,480$ 176,000$ 244,727$ 175,500$
CAPITAL OUTLAY 530,187$ 392,500$ 438,498$ 555,000$
DEBT SERVICE 98,865$ 90,816$ 90,804$ 90,807$
TOTAL EXPENDITURES 4,165,874$ 4,936,274$ 4,733,648$ 5,681,066$
TOTAL ROAD & BRIDGE FUND 4,165,874$ 4,936,274$ 4,733,648$ 5,681,066$
58
ROAD AND BRIDGE FUND
Public Transportation
Precinct One
For the 2021-22 Fiscal Year
ACCT.
160-610
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 215,295$ 244,609$ 241,750$ 252,389$
4112 Part-Time Help 20,379 21,416 3,203 30,000
4114 Temporary Help - 5,000 - -
4211 Fica 17,388 20,600 18,033 21,603
4221 Retirement 30,170 36,100 33,215 40,806
4231 Group Insurance 51,373 55,500 54,100 60,000
4241 Workers Compensation 9,037 11,000 7,928 11,000
4251 Unemployment Insurance 313 300 203 300
Total Personal Services 343,955$ 394,525$ 358,432$ 416,098$
SUPPLIES & MATERIALS
4333 Uniforms 5,332$ 4,500$ 3,704$ 4,500$
4341 Gas/Oil 59,432 50,000 50,000 50,000
4351 Repair Parts 49,940 50,000 30,690 55,000
4353 Tires/Tubes 10,330 15,000 9,200 18,000
4371 Rock/Gravel 117,534 80,000 161,079 185,000
4372 Culverts 2,771 20,000 10,000 20,000
4373 Asphalt/Road Oil 419,570 285,000 285,000 310,000
Total Supplies & Materials 664,908$ 504,500$ 549,673$ 642,500$
OTHER SERVICES & CHARGES
4456 Travel/Training 325$ 2,000$ 3,386$ 3,500$
4483 Office Equipment 6,739 10,000 4,683 10,000
4492 Equipment Rental/Lease 5,750 40,000 - 40,000
4523 Vehicle Self-Insurance 6,487 7,000 6,702 7,000
4560 Grant Expense 16,608 52,925 -
4570 Other Expense 21,255 20,000 15,000 20,000
4900 Other Uses - - - -
Total Other Services & Charges 57,164$ 79,000$ 82,696$ 80,500$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 203,251$ 100,000$ 150,000$ 150,000$
4616 Capital Outlay - Other Improve. - - - -
Total Capital Outlay 203,251$ 100,000$ 150,000$ 150,000$
DEBT SERVICE
4711 Principal Payment 27,997$ 28,000$ 23,574$ 23,575$
4712 Interest Payment 492 500 4,915 4,915
4713 Fees - - - -
Total Debt Service 28,489$ 28,500$ 28,489$ 28,490$
TOTAL PRECINCT ONE 1,297,767$ 1,106,525$ 1,169,290$ 1,317,588$
59
ROAD AND BRIDGE FUND
Public Transportation
Precinct Two
For the 2021-22 Fiscal Year
ACCT.
160-620
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 239,209$ 246,007$ 259,975$ 249,927$
4112 Part-Time Help 9,355 30,000 14,625 30,000
4211 Fica 17,645 20,900 19,551 21,553
4221 Retirement 33,058 37,500 37,233 40,691
4231 Group Insurance 58,045 55,500 55,950 60,000
4241 Workers Compensation 8,239 11,000 7,724 11,000
4251 Unemployment Insurance 342 290 205 300
4261 Cell Phone Allowance - - - 1,800
Total Personal Services 365,895$ 401,197$ 395,263$ 415,271$
SUPPLIES & MATERIALS
4433 Uniforms 7,390$ 7,500$ 4,209$ 7,500$
4341 Gas/Oil 19,437 130,000 50,000 130,000
4351 Repair Parts 55,748 79,500 245,000 79,500
4353 Tires/Tubes 5,678 40,000 8,900 40,000
4371 Rock/Gravel 96,404 165,000 77,000 175,000
4372 Culverts 2,235 15,000 - 15,000
4373 Asphalt/Road Oil 118,622 730,000 415,000 725,000
4374 Lumber/Steel - - - -
Total Supplies & Materials 305,513$ 1,167,000$ 800,109$ 1,172,000$
OTHER SERVICES & CHARGES
4456 Travel/Training 409$ 2,000$ 1,300$ 2,000$
4483 Office Equipment 520 3,000 1,800 3,000
4492 Equipment Rental/Lease 12,000 12,000 65 12,000
4523 Vehicle Self-Insurance 6,752 7,000 8,022 8,500
4560 Grant Expense 66,492 - 1,100 -
4570 Other Expense 13,445 10,000 10,500 12,000
Total Other Services & Charges 99,617$ 34,000$ 22,787$ 37,500$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 31,377$ 147,500$ 214,998$ 250,000$
Total Capital Outlay 31,377$ 147,500$ 214,998$ 250,000$
TRANSFERS TO OTHER FUNDS
4810 Transfer to General Fund -$ -$ -$ -$
Total Transfers To Other Funds -$ -$ -$ -$
TOTAL PRECINCT TWO 802,402$ 1,749,697$ 1,433,157$ 1,874,771$
60
ROAD AND BRIDGE FUND
Public Transportation
Precinct Three
For the 2021-22 Fiscal Year
ACCT.
160-630
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 207,692$ 239,691$ 247,685$ 245,971$
4112 Part-Time Help 3,692 25,000 11,979 25,000
4211 Fica 15,758 19,900 19,299 20,730
4221 Retirement 27,744 32,600 35,211 39,156
4231 Group Insurance 50,901 55,500 55,950 60,000
4241 Workers Compensation 8,239 11,000 7,725 11,000
4251 Unemployment Insurance 280 280 195 300
4261 Cell Phone Allowance - - - 1,800
Total Personal Services 314,306$ 383,971$ 378,044$ 403,957$
SUPPLIES & MATERIALS
4333 Uniforms 4,411$ 5,000$ 3,751$ 5,000$
4341 Gas/Oil 66,207 70,000 70,000 90,000
4351 Repair Parts 25,449 25,000 50,000 30,000
4353 Tire/Tubes 15,446 15,000 25,000 15,000
4371 Rock/Gravel 102,475 50,000 70,714 150,000
4372 Culverts 13,242 10,000 22,229 10,000
4373 Asphalt/Road Oil 317,664 300,000 300,000 400,000
Total Supplies & Materials 544,894$ 475,000$ 541,694$ 700,000$
OTHER SERVICES & CHARGES
4456 Travel/Training 511$ 3,500$ 3,500$ 3,000$
4483 Office Equipment 3,135 5,000 5,000 5,000
4492 Equipment Rental/Lease 445 500 500 500
4523 Vehicle Self-Insurance 6,740 - 6,541 8,000
4560 Grant Expense 8,853 - 39,055 -
4570 Other Expense 10,429 - 16,000 10,000
4900 Other Uses - - - -
Total Other Services & Charges 30,113$ 9,000$ 70,596$ 26,500$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 154,000$ 50,000$ 50,000$ 20,000$
4616 Capital Outlay - Other Improve. - 5,000 5,000 5,000
Total Capital Outlay 154,000$ 55,000$ 55,000$ 25,000$
DEBT SERVICE
4711 Principal Payment 67,740$ 43,605$ 43,605$ 42,893$
4712 Interest Payment 2,636 2,565 2,565 3,278
4713 Fees - - - -
Total Debt Service 70,376$ 46,170$ 46,170$ 46,171$
TOTAL PRECINCT THREE 1,113,689$ 969,141$ 1,091,504$ 1,201,628$
61
ROAD AND BRIDGE FUND
Public Transportation
Precinct Four
For the 2021-22 Fiscal Year
ACCT.
160-640
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 229,072$ 238,285$ 247,184$ 245,065$
4112 Part-Time Help - 6,000 - 10,000
4114 Temporary Help - - - -
4211 Fica 16,873 18,400 18,585 19,651
4221 Retirement 30,480 33,300 34,131 37,117
4231 Group Insurance 56,856 55,500 55,950 60,000
4241 Workers Compensation 8,239 11,000 7,725 11,000
4251 Unemployment Insurance 313 280 185 300
4261 Cell Phone Allowance - - - 1,800
Total Personal Services 341,834$ 362,765$ 363,760$ 384,933$
SUPPLIES & MATERIALS
4333 Uniforms 1,212$ 4,000$ 1,150$ 5,000$
4341 Gas/Oil 64,300 55,000 49,900 65,000
4351 Repair Parts 25,414 50,000 30,000 40,000
4353 Tires/Tubes 9,577 10,000 13,030 15,000
4371 Rock/Gravel 30,173 70,000 70,000 100,000
4372 Culverts 3,681 15,000 9,350 10,000
4373 Asphalt/Road Oil 260,680 384,000 399,215 490,000
Total Supplies & Materials 395,036 588,000$ 572,645 725,000$
OTHER SERVICES & CHARGES
4456 Travel/Training 400$ 3,000$ 3,435$ 3,000$
4483 Office Equipment 8,387 14,000 4,210 5,000
4491 Property Rental/Lease - - - -
4492 Equipment Rental/Lease - 5,000 40 1,000
4523 Vehicle Self-Insurance 6,288 7,000 5,963 7,000
4560 Grant Expense 48,174 - 45,000 -
4570 Other Expense 10,337 25,000 10,000 15,000
Total Other Services & Charges 73,586$ 54,000$ 68,648$ 31,000$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 141,560$ 60,000$ 18,500$ 100,000$
4616 Capital Outlay - Other Improve. - 30,000 - 30,000
Total Capital Outlay 141,560$ 90,000$ 18,500$ 130,000$
TRANSFERS TO OTHER FUNDS
4810 Transfer to General Fund -$ -$ -$ -$
Total Transfers To Other Funds -$ -$ -$ -$
DEBT SERVICE
4711 Principal Payment -$ 14,994$ 14,448$ 14,994$
4712 Interest Payment - 1,152 1,697 1,152
4713 Fees - - - -
Total Debt Service -$ 16,146$ 16,145$ 16,146$
TOTAL PRECINCT FOUR 952,016$ 1,110,911$ 1,039,698$ 1,287,079$
TOTAL ROAD & BRIDGE FUND 4,165,874$ 4,936,274$ 4,733,648$ 5,681,066$
62
ESTRAY AND JURY FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
PROPERTY TAXES
Current Taxes 38,086$ 39,007$ 41,591$ 40,932$
Delinquent Taxes 1,306 1,000 860 1,000
Total Property Taxes 39,393$ 40,007$ 42,451$ 41,932$
INTERGOVERNMENTAL REVENUE
State Revenue 16,592$ 15,000$ 5,576$ -$
16,592$ 15,000$ 5,576$ -$
CHARGES FOR SERVICES
Fees of Office 2,798$ 1,000$ 2,798$ -$
Total Charges for Services 2,798$ 1,000$ 2,798$ -$
MISCELLANEOUS REVENUE
Interest Earnings 6$ -$ -$ -$
Other Revenue 3,811 - 123 -
Total Miscellaneous Revenue 3,818$ -$ 123$ -$
TOTAL REVENUES 62,600$ 56,007$ 50,948$ 41,932$
63
ESTRAY AND JURY
Judicial
Estray Jury
For the 2021-22 Fiscal Year
ACCT.
170-180
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4121 Grand Jury -$ 8,000$ -$ 8,000$
4122 Petit Jury 24,822 35,000 29,256 35,000
4123 JP Court 406 1,500 - 1,500
4124 County Court 4,944 20,000 8,405 20,000
4130 Estray Expense 835 1,000 - 1,000
Total Personal Services 31,007$ 65,500$ 37,661$ 65,500$
TRANSFERS TO OTHER FUNDS
4871 Transfer to Unclaimed Fund -$ -$ -$ -$
Total Transfers To Other Funds -$ -$ -$ -$
TOTAL ESTRAY & JURY 31,007$ 65,500$ 37,661$ 65,500$
64
LAMAR COUNTY, TEXAS
65
LATERAL ROAD FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Revenue 39,824$ 40,000$ 39,748$ 40,000$
Total Intergovernmental Revenue 39,824$ 40,000$ 39,748$ 40,000$
TOTAL REVENUES 39,824$ 40,000$ 39,748$ 40,000$
66
LATERAL ROAD FUND
Public Transportation
Precinct One
For the 2021-22 Fiscal Year
ACCT.
200-610
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4371 Rock/Gravel -$ -$ -$ -$
4373 Asphalt/Road Oil 9,956 10,000 9,937 10,000
Total Supplies & Materials 9,956$ 10,000$ 9,937$ 10,000$
TOTAL PRECINCT ONE 9,956$ 10,000$ 9,937$ 10,000$
67
LATERAL ROAD FUND
Public Transportation
Precinct Two
For the 2021-22 Fiscal Year
ACCT.
200-620
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4371 Rock/Gravel -$ -$ -$ -$
4373 Asphalt/Road Oil 9,956 10,000 9,937 10,000
Total Supplies & Materials 9,956$ 10,000$ 9,937$ 10,000$
TOTAL PRECINCT TWO 9,956$ 10,000$ 9,937$ 10,000$
68
LATERAL ROAD FUND
Public Transportation
Precinct Three
For the 2021-22 Fiscal Year
ACCT.
200-630
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4371 Rock/Gravel -$ -$ -$ -$
4373 Asphalt/Road Oil 9,956 10,000 9,937 10,000
Total Supplies & Materials 9,956$ 10,000$ 9,937$ 10,000$
TOTAL PRECINCT THREE 9,956$ 10,000$ 9,937$ 10,000$
69
LATERAL ROAD FUND
Public Transportation
Precinct Four
For the 2021-22 Fiscal Year
ACCT.
200-640
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4371 Rock/Gravel -$ -$ -$ -$
4373 Asphalt/Road Oil 9,956 10,000 9,937$ 10,000
Total Supplies & Materials 9,956$ 10,000$ 9,937$ 10,000$
TOTAL PRECINCT FOUR 9,956$ 10,000$ 9,937$ 10,000$
TOTAL LATERAL ROAD 39,824$ 40,000 39,748$ 40,000$
70
LAW LIBRARY FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 25,452$ 25,000$ 23,542$ 20,000$
Interest Earnings - - - -
Total Charges for Services 25,452$ 25,000$ 23,542$ 20,000$
TOTAL REVENUES 25,452$ 25,000$ 23,542$ 20,000$
71
LAW LIBRARY FUND
Legal
Law Library
For the 2021-22 Fiscal Year
ACCT.
220-270
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4339 Law Books 1,233$ 40,000$ 1,800$ 10,000$
Total Supplies & Materials 1,233$ 40,000$ 1,800$ 10,000$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ 20,000$ 4,034$ 40,000$
4570 Other Expense 282 5,000 851 10,000
Total Other Services & Charges 282$ 25,000$ 4,885$ 50,000$
TOTAL LAW LIBRARY 1,515$ 65,000$ 6,685$ 60,000$
72
CO. CLERK RECORDS MANAGEMENT FUND
Miscellaneous
County Clerk
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 125,902$ 95,000$ 117,623$ 100,000$
Total Charges for Services 125,902$ 95,000$ 117,623$ 100,000$
MISCELLANEOUS REVENUE
Interest Earnings 2$ -$ -$ -$
Total Miscellaneous Revenue 2$ -$ -$ -$
TOTAL REVENUES 125,903$ 95,000$ 117,623$ 100,000$
73
CO. CLERK RECORDS MANAGEMENT FUND
Miscellaneous
County Clerk
For the 2021-22 Fiscal Year
ACCT.
230-130
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4112 P/T Help 20,360$ 40,576$ 19,482$ 27,140$
4114 Temporary Help - - - -
4211 FICA 1,542 3,100 1,083 3,100
4221 Retirement 2,723 5,600 2,642 5,600
4241 Workers Comp. 24 30 22 30
4251 Unemp. Ins. - 45 - 45
Total Personal Services 24,649$ 49,351$ 23,229$ 35,915$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense - 650,000 - 750,000
Total Other Services & Charges -$ 650,000$ -$ 750,000$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL RECORD MANAGEMENT 24,649$ 699,351$ 23,229$ 785,915$
74
INDIGENT HEALTH CARE FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
PROPERTY TAXES
Current Taxes 1,194,527$ 1,143,702$ 1,228,841$ 1,166,385$
Delinquent Taxes 39,040 25,000 33,166 25,000
Total Property Taxes 1,233,567$ 1,168,702$ 1,262,007$ 1,191,385$
INTERGOVERNMENTAL REVENUE
State Revenue 81,900$ 25,000$ 40,992$ 25,000$
Total Intergovernmental Revenue 81,900$ 25,000$ 40,992$ 25,000$
MISCELLANEOUS REVENUE
Interest Earnings 0$ -$ -$ -$
Other Revenue - - - -
Total Miscellaneous Revenue 0$ -$ -$ -$
TOTAL REVENUES 1,315,468$ 1,193,702$ 1,302,999$ 1,216,385$
75
INDIGENT HEALTH CARE FUND
Health and Welfare
Indigent Health Care
For the 2021-22 Fiscal Year
ACCT.
240-720
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4340 Drugs 82,473$ 140,000$ 81,845$ 140,000$
Total Supplies & Materials 82,473$ 140,000$ 81,845$ 140,000$
OTHER SERVICES & CHARGES
4411 Doctor 157,074$ 200,000$ 90,682$ 220,000$
4412 Hospital 494,805 500,000 263,160 600,000
4113 O/P Hospital 262,108 389,865 179,086 450,075
4416 Laboratory/X-Ray 53,228 80,000 18,751 80,000
4421 Rural Health Clinic Service - 5,000 - 5,000
4423 Optional Services 4,849 25,000 1,180 25,000
4424 NDC Optional Services 1,701 15,000 1,233 15,000
4570 Other Expense - 500 - 500
Total Other Services & Charges 973,766$ 1,215,365$ 554,093$ 1,395,575$
TOTAL INDIGENT HEALTH CARE 1,056,239$ 1,355,365$ 635,938$ 1,535,575$
76
COURTHOUSE SECURITY FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 18,522$ 20,000$ 14,019$ 16,500$
JP Ct. Security Fee - - - -
Total Charges for Services 18,522$ 20,000$ 14,019$ 16,500$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Other Revenue - - - -
Total Miscellaneous Revenue -$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ 6,000$ 1,500$ 9,500$
Total Transfer From Other Funds -$ 6,000$ 1,500$ 9,500$
TOTAL REVENUES 18,522$ 26,000$ 15,519$ 26,000$
77
COURTHOUSE SECURITY FUND
Miscellaneous
Courthouse Security
For the 2021-22 Fiscal Year
ACCT.
290-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ -$
4112 Part-time - - - -
4118 Overtime - - - -
4211 Fica - - - -
4221 Retirement - - - -
4231 Group Ins. - - - -
4241 Workers Comp. - - - -
4251 Unemployment Ins. - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4441 Contract Services 11,852$ 1,000$ 12,562$ 1,000$
4483 Office Equipment 555 5,000 2,280 5,000
4570 Other Expense 4,810 20,000 720 20,000
Total Other Services & Charges 17,216$ 26,000$ 15,562$ 26,000$
TOTAL COURTHOUSE SECURITY 17,216$ 26,000$ 15,562$ 26,000$
78
DISTRICT COURT RECORDS TECHNOLOGY FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Record Archive Fee 6,927$ 5,000$ 5,905$ 5,000$
Total Charges for Services 6,927$ 5,000$ 5,905$ 5,000$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 6,927$ 5,000$ 5,905$ 5,000$
79
DISTRICT COURT RECORDS TECHNOLOGY FUND
Judicial
District Clerk
For the 2021-22 Fiscal Year
ACCT.
360-170
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4112 P/T Help -$ -$ -$ -$
4211 FICA - - - -
4221 Retirement - - - -
4241 Workers Comp. - - - -
4251 Unemp. Ins. - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4570 Other Expense -$ -$ -$ -$
Total Other Services & Charges -$ -$ -$ -$
TOTAL RECORDS TECH. FUND -$ -$ -$ -$
80
COUNTY CLERK RECORDS ARCHIVE FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Record Archive Fee 100,739$ 75,000$ 93,427$ 75,000$
Total Charges for Services 100,739$ 75,000$ 93,427$ 75,000$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 100,739$ 75,000$ 93,427$ 75,000$
81
COUNTY CLERK RECORDS ARCHIVE FUND
County Clerk
For the 2021-22 Fiscal Year
ACCT.
370-130
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense 60,857 100,000 35,842 100,000
Total Other Services & Charges 60,857$ 100,000$ 35,842$ 100,000$
TOTAL RECORDS ARCHIVE 60,857$ 100,000$ 35,842$ 100,000$
82
COUNTY RECORDS MANAGEMENT FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 12,838$ 13,000$ 11,607$ 10,000$
Total Charges for Services 12,838$ 13,000$ 11,607$ 10,000$
MISCELLANEOUS REVENUE
Interest Earnings 11$ -$ -$ -$
Total Miscellaneous Revenue 11$ -$ -$ -$
TOTAL REVENUES 12,848$ 13,000$ 11,607$ 10,000$
83
COUNTY RECORDS MANAGEMENT FUND
Miscellaneous
County Records Management
For the 2021-22 Fiscal Year
ACCT.
380-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4441 Contract Services -$ 5,865$ -$ 5,865$
4483 Office Equipment - - - 7,330
4570 Other Expense 293 140,000 - 140,000
Total Other Services & Charges 293$ 145,865$ -$ 153,195$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL CO. RECORDS MANAGEMENT 293$ 145,865$ -$ 153,195$
84
DISTRICT CLERK RECORDS MANANGEMENT FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 1,452$ 1,000$ 1,302$ 1,000$
Total Charges for Services 1,452$ 1,000$ 1,302$ 1,000$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 1,452$ 1,000$ 1,302$ 1,000$
85
DISTRICT CLERK RECORDS MANAGEMENT FUND
Judicial
District Clerk
For the 2021-22 Fiscal Year
ACCT.
450-170
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ -$
4114 Temporary Help - - - -
4211 Fica - - - -
4221 Retirement - - - -
4251 Unemployment Ins. - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ -$ -$
TOTAL D. CLK. RECORDS MANAGEMENT -$ -$ -$ -$
86
JUDICIAL DISTRICT FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 2,588$ 2,250$ 2,542$ 2,000$
Total Charges for Services 2,588$ 2,250$ 2,542$ 2,000$
TOTAL REVENUES 2,588$ 2,250$ 2,542$ 2,000$
87
JUDICIAL DISTRICT FUND
Miscellaneous
Judicial District
For the 2021-22 Fiscal Year
ACCT.
510-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4570 Other Expense 2,588$ 2,500$ 2,542$ 2,500$
Total Other Services & Charges 2,588$ 2,500$ 2,542$ 2,500$
TOTAL JUDICIAL DISTRICT FUND 2,588$ 2,500$ 2,542$ 2,500$
88
JUVENILE DELINQUENCY PREVENTION FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 628$ 600$ 626$ 600$
Total Charges for Services 628$ 600$ 626$ 600$
TOTAL REVENUES 628$ 600$ 626$ 600$
89
JUVENILE DELINQUENCY PREVENTION FUND
Miscellaneous
For the 2021-22 Fiscal Year
ACCT.
530-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4570 Other Expense -$ 30,000$ -$ 30,000$
Total Other Services & Charges -$ 30,000$ -$ 30,000$
TOTAL JUV. DELINQUENCY PREVENTION -$ 30,000$ -$ 30,000$
90
ALTERNATIVE DISPUTE RESOLUTION FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 13,723$ 12,000$ 12,855$ 12,000$
Total Charges for Services 13,723$ 12,000$ 12,855$ 12,000$
TOTAL REVENUES 13,723$ 12,000$ 12,855$ 12,000$
91
ALTERNATIVE DISPUTE RESOLUTION FUND
Miscellaneous
Alternative Dispute Resolution
For the 2021-22 Fiscal Year
ACCT.
550-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4570 Other Expense 8,793$ 16,000$ 15,590$ 16,000$
Total Other Services & Charges 8,793$ 16,000$ 15,590$ 16,000$
TOTAL ALT. DISPUTE RESOLUTION 8,793$ 16,000$ 15,590$ 16,000$
92
JUVENILE PROBATION TITLE IV FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Federal Revenue -$ -$ -$ -$
Total Intergovernmental Revenue -$ -$ -$ -$
MISCELLANEOUS REVENUE
Interest Earnings 326$ -$ -$ -$
Other Revenue - - - -
Total Miscellaneous Revenue 326$ -$ -$ -$
TOTAL REVENUES 326$ -$ -$ -$
93
JUVENILE PROBATION TITLE IV FUND
Public Safety
Juvenile Probaton
For the 2021-22 Fiscal Year
ACCT.
580-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ -$
4211 Fica - - - -
4221 Retirement - - - -
4241 Workers Comp. - - - -
4251 Unemployment Ins. - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4415 Psychological/Counseling -$ -$ -$ -$
4441 Contract Services - - - -
4456 Travel/Training - - - -
4570 Other Expense - 38,000 - 38,000
Total Other Services & Charges -$ 38,000$ -$ 38,000$
TOTAL JUVENILE PROB. TITLE IV -$ 38,000$ -$ 38,000$
94
COURT RECORD PRESEVATION FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 9,138$ 2,000$ 8,442$ 7,000$
Total Charges for Services 9,138$ 2,000$ 8,442$ 7,000$
TOTAL REVENUES 9,138$ 2,000$ 8,442$ 7,000$
95
COURT RECORD PRESERVATION FUND
Judicial
County District Clerk
For the 2021-22 Fiscal Year
ACCT.
630-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4483 Office Equipment -$ -$ -$ -$
Total Supplies & Materials -$ -$ -$ -$
OTHER SERVICES & CHARGES
4570 Other Expense -$ 50,000$ -$ 50,000$
Total Other Services & Charges -$ 50,000$ -$ 50,000$
TOTAL COURT PRESERVATION -$ 50,000$ -$ 50,000$
96
COUNTY AND DISTRICT COURT TECHNOLOGY FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 962$ 1,000$ 879$ 750$
Total Charges for Services 962$ 1,000$ 879$ 750$
TOTAL REVENUES 962$ 1,000$ 879$ 750$
97
COUNTY AND DISTRICT COURT TECHNOLOGY FUND
Judicial
County Clerk and District Clerk
For the 2021-22 Fiscal Year
ACCT.
640-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4483 Office Equipment 266$ 6,000$ -$ 6,000$
Total Supplies & Materials 266$ 6,000$ -$ 6,000$
OTHER SERVICES & CHARGES
4570 Other Expense -$ -$ -$ -$
Total Other Services & Charges -$ -$ -$ -$
TOTAL CO. & DIST. COURT TEHCNOLOGY 266$ 6,000$ -$ 6,000$
98
JUSTICE COURT TECHNOLOGY AND ASSISTANCE FUND
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
CHARGES FOR SERVICES
Fees of Office 3,861$ 5,000$ 366$ 500$
Total Charges for Services 3,861$ 5,000$ 366$ 500$
TOTAL REVENUES 3,861$ 5,000$ 366$ 500$
99
JUSTICE COURT TECHNOLOGY AND ASSISTANCE FUND
Judicial
Justice of the Peace
For the 2021-22 Fiscal Year
ACCT.
650-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 9,600$ 22,500$ -$ -$
4112 P/T Help -$ -$ 359$ 35,000$
4211 Fica 719 1,750 27 2,500
4221 Retirement 1,279 2,200 - 3,000
4251 Unemployment Ins. - - - -
Total Personal Services 11,599$ 26,450$ 386$ 40,500$
OTHER SERVICES & CHARGES
4310 Office Supplies -$ -$ -$ -$
4441 Contract Service 7,200 7,200 7,200 7,200
4456 Travel/Training - 5,000 - 5,000
4483 Office Equipment 9,067 11,250 - 11,250
Total Other Services & Charges 16,267$ 23,450$ 7,200$ 23,450$
TOTAL JUSTICE COURT TEHCNOLOGY 27,866$ 49,900$ 7,586$ 63,950$
100
LAMAR COUNTY, TEXAS
101
CAPITAL PROJECT FUNDS
Capital Project Funds are used to account for financial resources to be used for the
acquisition or construction of major capital facilities.
Permanent Improvement Fund – This fund is reserved for the restoration of the exterior and
interior of the courthouse as well as capital improvement and repair projects for other county
buildings and properties.
Certificate of Obligation 2011 – This fund consist of the proceeds received from the
Issuance of Certificate of Obligation, Series 2011 and is reserved for the renovation of the
County buildings and upgrade of computer systems.
Certificate of Obligation 2016 – This fund consist of the proceeds received from the
Issuance of Certificate of Obligation, Series 2016 and is reserved for improvements of County
buildings and capital equipment and vehicle purchases.
Certificate of Obligation 2021 – This fund consist of the proceeds received from the
Issuance of Certificate of Obligation, Series 2021 and is reserved for improvements of County
buildings, capital equipment and improvements to County roads.
102
PERMANENT IMPROVEMENT FUND
Capital Projects Fund
Budgeted Revenues
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
MISCELLANEOUS REVENUE
Interest Earnings 3$ -$ -$ -$
Other Revenue - - - -
Total Miscellaneous Revenue 3$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund 145,209$ 1,021,500$ 50,000$ 1,000,000$
Transfer from CO2021 - - 743,687 -
Total Transfers from Other Funds 145,209$ 1,021,500$ 793,687$ 1,000,000$
TOTAL REVENUES 145,213$ 1,021,500$ 793,687$ 1,000,000$
103
PERMANENT IMPROVEMENT FUND
Capital Projects Fund
Expenditures
For the 2021-22 Fiscal Year
ACCT.
710-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4481 Building Repairs -$ -$ -$ -$
4483 Office Equipment - - - -
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ -$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ 743,687$ -$
4616 Capital Outlay - Other Improve. 145,212 1,021,500 50,000 1,000,000
Total Capital Outlay 145,212$ 1,021,500$ 793,687$ 1,000,000$
TOTAL PERMANENT IMPROVEMENT 145,212$ 1,021,500$ 793,687$ 1,000,000$
104
CERTIFICATE OF OBLIGATION 2011
Budgeted Revenues
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Other Revenue - - - -
Proceeds from Bond Issuance - - - -
Total Miscellaneous Revenue -$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from CO2016 -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES -$ -$ -$ -$
105
CERTIFICATE OF OBLIGATION 2011
Capital Project Fund
Expenditures
For the 2021-22 Fiscal Year
ACCT.
720-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ -$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
4615 Capital Outlay - Vehicle - - - -
4616 Capital Outlay - Other Improve. - - - -
Total Capital Outlay -$ -$ -$ -$
TRANSFERS TO OTHER FUNDS
4810 Transfer to General -$ 73$ -$ -$
Total Transfer to Other Funds -$ 73$ -$ -$
TOTAL CERTIFICATE OF OBLIGATION '11 -$ 73$ -$ -$
106
CERTIFICATE OF OBLIGATION 2016
Budgeted Revenues
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
MISCELLANEOUS REVENUE
Interest Earnings 2,386$ -$ 684$ -$
Other Revenue - - - -
Proceeds from Bond Issuance - - - -
Total Miscellaneous Revenue 2,386$ -$ 684$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 2,386$ -$ 684$ -$
107
CERTIFICATE OF OBLIGATION 2016
Capital Project Fund
Expenditures
For the 2021-22 Fiscal Year
ACCT.
730-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ -$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 27,955$ 157,500$ 55,000$ 103,300$
4615 Capital Outlay - Vehicle - - - -
4616 Capital Outlay - Other Improve. - - - -
Total Capital Outlay 27,955$ 157,500$ 55,000$ 103,300$
DEBT SERVICE
4714 Bond Issuance Cost -$ -$ -$ -$
Total Debt Service -$ -$ -$ -$
TRANSFERS TO OTHER FUNDS
4878 Transfer to CO2011 -$ -$ -$ -$
Total Transfer to Other Funds -$ -$ -$ -$
TOTAL CERTIFICATE OF OBLIGATION '16 27,955$ 157,500$ 55,000$ 103,300$
108
CERTIFICATE OF OBLIGATION 2021
Budgeted Revenues
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ 104$ -$
Other Revenue - - - -
Proceeds from Bond Issuance - - 4,506,125 -
Total Miscellaneous Revenue -$ -$ 4,506,229$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES -$ -$ 4,506,229$ -$
109
CERTIFICATE OF OBLIGATION 2021
Capital Project Fund
Expenditures
For the 2021-22 Fiscal Year
ACCT.
731-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4371 Rock/Gravel - - 21,343 -
4372 Culverts - - 21,497 -
4373 Asphalt/Road Oil - - - -
Total Supplies & Materials - -$ 42,841 -$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense - - 20,705 45,000
Total Other Services & Charges -$ -$ 20,705$ 45,000$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ 545,954$ 2,085,000$
4615 Capital Outlay - Vehicle - - - -
4616 Capital Outlay - Other Improve. - - - -
Total Capital Outlay -$ -$ 545,954$ 2,085,000$
DEBT SERVICE
4714 Bond Issuance Cost -$ -$ -$ -$
Total Debt Service -$ -$ -$ -$
TRANSFERS TO OTHER FUNDS
4878 Transfer to CO2011 -$ -$ -$ -$
Total Transfer to Other Funds -$ -$ -$ -$
TOTAL CERTIFICATE OF OBLIGATION '21 -$ -$ 609,500$ 2,130,000$
110
LAMAR COUNTY, TEXAS
111
DEBT SERVICE FUNDS
The Debt Service Fund has been established to receive funds from tax levy and other
sources for the accumulation of funds to meet the annual principal and interest requirements
on the outstanding bonds and certificates of obligation of the County.
Certificate of Obligations, Series 1999, 2011, 2012, 2016, & 2021 – Lamar County issued
Certificate of Obligations, Series 1999 & 2003 to help fund the courthouse restoration project.
2011 Certificates were issued to renovate County buildings and upgrade computer systems.
The Series 2003 Bonds were refunded in 2012 and gave the County a total interest savings
of $174,302. The County issued 2016 Certificates during the beginning of the 2016-2017
fiscal year. During the 2020-2021 fiscal year, Lamar County chose to pay off the callable
2011 Certificates of Obligation creating an interest savings for the County. In 2021 the County
issued 2021 Certificates of Obligation to fund capital improvements to County buildings,
capital equipment, and improvements to County roads. As of September 30, 2021, Lamar
County has CO’s outstanding of $6,705,000.
112
CO SERIES '11/ '12/'16/'21 FUND
Debt Service
CO Series '11/ '12/'16/'21
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
PROPERTY TAXES
Current Taxes 617,059$ 600,000$ 82,670$ 754,235$
Delinquent Taxes 22,211 15,000 14,393 15,000
Total Property Taxes 639,270$ 615,000$ 97,063$ 769,235$
MISCELLANEOUS REVENUE
Interest Earnings 5$ -$ -$ -$
Other Revenue - - - -
Total Miscellaneous Revenue 5$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer From General Fund 1,181,342$ -$ -$ -$
Total Transfers from Other Funds 1,181,342$ -$ -$ -$
TOTAL REVENUES 1,820,617$ 615,000$ 97,063$ 769,235$
113
CO SERIES '11/ '12/'16/'21 FUND
Debt Service
CO Series '11/'12/'16/'21
For the 2021-22 Fiscal Year
ACCT.
740-910
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
DEBT SERVICE
4711 Principal Payment 1,752,755$ 10,000$ 10,000$ 565,000$
4712 Interest Payment 67,062 64,512 64,512 213,092
4713 Fees 800 1,000 1,000 1,000
Total Debt Service 1,820,617$ 75,512$ 75,512$ 779,092$
TOTAL CO SERIES '11/'12/'16/'21 1,820,617$ 75,512$ 75,512$ 779,092$
114
LAMAR COUNTY, TEXAS
115
GRANTS
Grants are actually classified as special revenue funds, but for budget purposes are listed in a separate section. Grants
consist of revenue received from the Federal or State to be used for a specific purpose or to fund additional personnel. Most
grants require a match from the County.
State Aid Grant – Revenues for this fund are received from a state grant and are used primarily to fund salaries for the
Juvenile Probation office. The County furnishes most of the other expenses of the office.
State Homeland Security Grant - This grant receives Federal funds for the purpose of developing and enhancing the
interoperable communications systems within Lamar County.
Auto Theft Task Force Grant - This grant receives revenue from state funds for the purpose of investigating motor vehicle
crimes based on the need and conditions for the County.
Justice Assistance Grant - This grant receives revenue from federal funds for the purpose of preventing and controlling
crime based on the need and conditions for the County. This grant is shared with the City of Paris with the city applying and
administering the grant.
TXP&W Trails Grant - This grant receives revenue from Federal funds for the purpose of constructing an additional 4.5
miles to the successfully completed Paris/Reno Rail to Trail. This Prairiland Recreational Trail is the first off-road, non-
motorized trail through Lamar County. Other revenue funding is given by non-profit entities. No Lamar County tax revenue
dollars are used under this grant fund.
TXDOT TAP Lamar Chaparral Trail Grant - This grant receives revenue from Federal funds for the purpose of constructing
a 10 mile section of the Northeast Texas Trail which will be known as the Lamar Chaparral Trail. Other revenue funding is
given by non-profit entities. No Lamar County tax revenue dollars are used under this grant fund.
Victims Coordinator Grant – This fund receives revenue from a state grant for payment of a Victims Coordinator’s salary in
the County Attorney’s office.
TDEM Coronavirus Relief Fund Grant - This fund is used to track federal grant revenue and expenditures during the
period of March 1, 2020 and December 30, 2020 which are used to cover the cost of necessary expenditures incurred due to
the public health emergency caused by the Coronavirus Disease 2019 (COVID-19)
American Rescue Fund Grant - This fund is used to track federal grant revenue and expenditures during the period of
March 3, 2021 and December 31, 2024 which are used to provide relief to local governments due to the economic and
financial burden caused by COVID-19.
BJA Cares Supplement Grant - This fund is used to track federal grant revenue and expenditures during the period of
January 20, 2020 and January 31, 2022 which are used to cover the cost of necessary expenditures for the Lamar County
Sheriff's Department incurred due to the public health emergency caused by COVID-19.
Help America Vote Act (HAVA) Grant - This fund in the current fiscal year receives federal funds to be used for the
purpose of offsetting additional cost incurred for the voting process due to the public health emergency caused by the
Coronavirus Disease 2019 (COVID-19)
Community Programs Grant - This fund receives revenue from a state grant and is used primarily to fund salaries for the
Juvenile Probation office and psychological services. The use of this fund is restricted by grant requirements.
Regionalization Grant – This fund receives revenue from a state grant to provide risk and needs assessment services. The
use of this fund is restricted by grant requirements.
Mental Health Grant – This fund receives revenue from a state grant to provide mental health services. The use of this
fund is restricted by grant requirements.
Commitment Reduction Grant – This fund receives revenue from a state grant to provide an intensive supervision
program. The use of this fund is restricted by grant requirements.
116
STATE AID GRANTS
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grants 173,029$ 182,544$ 182,544$ 190,615$
Total Intergovernmental Revenue 173,029$ 182,544$ 182,544$ 190,615$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer From General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 173,029$ 182,544$ 182,544$ 190,615$
117
STATE AID GRANT
Public Safety
Juvenile Probation
For the 2021-22 Fiscal Year
ACCT.
190-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 20-21 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 115,841$ 119,889$ 125,626$ 123,424$
4211 Fica 11,339 9,171 9,862 9,444
4221 Retirement 19,955 16,258 17,774 17,517
4231 Group Insurance 23,762 37,000 37,545 40,000
4241 Workers Compensation 1,863 - - -
4251 Unemployment Insurance 269 226 244 230
Total Personal Services 173,029$ 182,544$ 191,051$ 190,615$
OTHER SERVICES & CHARGES
4570 Other Expense -$ -$ -$
Total Other Services & Charges -$ -$ -$ -$
TOTAL STATE AID GRANT 173,029$ 182,544$ 191,051$ 190,615$
118
STATE HOMELAND SECURITY GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Federal Revenue 14,715$ -$ 10,311$ -$
Total Charges for Services 14,715$ -$ 10,311$ -$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 14,715$ -$ 10,311$ -$
119
STATE HOMELAND SECURITY GRANT
Public Safety
Miscellaneous
For the 2021-22 Fiscal Year
ACCT.
430-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4483 Office Equipment 14,715$ -$ -$ -$
4570 Other Expense -$ -$ -$ -$
Total Other Services & Charges 14,715$ -$ -$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL ST. HOMELAND SECURITY GT. 14,715$ -$ -$ -$
120
AUTO THEFT TASK FORCE GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Revenue -$ -$ -$ 50,844$
Shared Revenue w/Local Govt. - - - -
Total Intergovernmental Revenue -$ -$ -$ 50,844$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ 23,137$
Total Transfers from Other Funds -$ -$ -$ 23,137$
TOTAL REVENUES -$ -$ -$ 73,981$
121
AUTO THEFT TASK FORCE GRANT
Public Safety
Sheriff
For the 2021-22 Fiscal Year
ACCT.
445-490
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ 50,844$
4211 Fica - - - 3,890
4221 Retirement - - - 7,347
4231 Group Insurance - - - 10,000
4241 Workers Compensation - - - 1,700
4251 Unemployment Insurance - - - 200
4261 Cell Phone Allowance - - - -
Total Personal Services -$ -$ -$ 73,981$
OTHER SERVICES AND CHARGES
4483 Office Equipment -$ -$ -$ -$
Total Other Services & Charges -$ -$ -$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL AUTO THEFT TASK FORCE GRANT -$ -$ -$ 73,981$
122
JUSTICE ASSISTANCE GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Shared Revenue w/Local Govt. 6,105$ 6,688$ 6,688$ 6,500$
Total Intergovernmental Revenue 6,105$ 6,688$ 6,688$ 6,500$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 6,105$ 6,688$ 6,688$ 6,500$
123
JUSTICE ASSISTANCE GRANT
Public Safety
Sheriff
For the 2021-22 Fiscal Year
ACCT.
460-490
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4310 Office Supplies 188$ -$ -$ -$
Total Supplies & Materials 188$ -$ -$ -$
OTHER SERVICES AND CHARGES
4483 Office Equipment 5,917$ 6,688$ 6,688$ 6,500$
Total Other Services & Charges 5,917$ 6,688$ 6,688$ 6,500$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL JUSTICE ASSISTANCE GRANT 6,105$ 6,688$ 6,688$ 6,500$
124
TXDOT TAP LAMAR CHAPARRAL TRAIL FUND GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Federal Revenue -$ -$ -$ -$
Other Revenue 217,735 217,735 - -
Total Intergovernmental Revenue 217,735$ 217,735$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 217,735$ 217,735$ -$ -$
125
TXDOT TAP LAMAR CHAPARRAL TRAIL FUND GRANT
Miscellaneous
TXDOT TAP Lamar Chaparral Trail Fund
For the 2021-22 Fiscal Year
ACCT.
505-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4441 Contract Services -$ -$ -$ -$
4570 Other Expense 217,735 217,735 - -
Total Other Services & Charges 217,735$ 217,735$ -$ -$
TOTAL TXDOT TAP TRAIL FUND GRANT 217,735$ 217,735$ -$ -$
126
VICTIMS COORDINATOR GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grant 42,000$ 42,000$ 42,000$ 45,000$
Total Intergovernmental Revenue 42,000$ 42,000$ 42,000$ 45,000$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund 15,923$ 16,703$ 17,750$ 15,242$
Total Transfers from Other Funds 15,923$ 16,703$ 17,750$ 15,242$
TOTAL REVENUES 57,923$ 58,703$ 59,750$ 60,242$
127
VICTIMS COORDINATOR GRANT
Legal
County Attorney
For the 2021-22 Fiscal Year
ACCT.
520-260
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 39,153$ 39,653$ 41,159$ 40,653$
4211 Fica 2,960 3,050 3,117 3,147
4221 Retirement 5,211 5,400 5,581 5,837
4231 Group Insurance 10,006 10,000 9,325 10,000
4241 Workers Compensation 60 75 56 75
4251 Unemployment Insurance 53 45 32 50
4261 Cell Phone Allowance 480 480 480 480
Total Personal Services 57,923$ 58,703$ 59,750$ 60,242$
TOTAL VICTIMS COORDINATOR GT. 57,923$ 58,703$ 59,750$ 60,242$
128
TDEM CORONAVIRUS RELIEF FUND GRANT
BUDGETED REVENUES
For the 2020-21 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Federal Revenue 200,497$ -$ 924,308$ -$
Total Charges for Services 200,497$ -$ 924,308$ -$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 200,497$ -$ 924,308$ -$
129
TDEM CORONAVIRUS RELIEF FUND GRANT
Public Safety
Miscellaneous
For the 2021-22 Fiscal Year
ACCT.
545-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4118 Overtime Pay 13,107$ -$ -$ -$
4211 Fica 926 - - -
4221 Retirement 1,643 - - -
Total Personal Services 15,676$ -$ -$ -$
OTHER SERVICES & CHARGES
4483 Office Equipment 24,290$ 31,800$ 888,164$ -$
4570 Other Expense 39,691$ 97,822$ 125,071$ 25,000$
Total Other Services & Charges 63,981$ 129,622$ 1,013,235$ 25,000$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ 20,875$ -$ -$
Total Capital Outlay -$ 20,875$ -$ -$
TOTAL TDEM CORONAVIRUS RELIEF GT. 79,657$ 150,497$ 1,013,235$ 25,000$
130
TDEM CORONAVIRUS RELIEF FUND GRANT
BUDGETED REVENUES
For the 2020-21 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Federal Revenue -$ -$ 4,842,263$ -$
Total Charges for Services -$ -$ 4,842,263$ -$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ 100$ -$
Total Miscellaneous Revenue -$ -$ 100$ -$
TOTAL REVENUES -$ -$ 4,842,363$ -$
131
AMERICAN RESCUE FUND GRANT
Public Safety
Miscellaneous
For the 2021-22 Fiscal Year
ACCT.
555-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4118 Overtime Pay -$ -$ -$ -$
4211 Fica - - - -
4221 Retirement - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense -$ -$ 50,000$ 4,800,000$
Total Other Services & Charges -$ -$ 50,000$ 4,800,000$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$
TOTAL AMERICAN RESCUE GT. -$ -$ 50,000$ 4,800,000$
132
COMMUNITY PROGRAMS
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grant -$ -$ -$ -$
Total Intergovernmental Revenue -$ -$ -$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES -$ -$ -$ -$
133
BJA CARES SUPPLEMENTAL GRANT
Public Safety
Criminal Detention
For the 2021-22 Fiscal Year
ACCT.
565-510
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ -$
4211 Fica - - - -
4221 Retirement - - - -
4231 Group Ins. - - - -
4241 Workers Comp. - - - -
4251 Unemployment Ins. - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ 12,933$ -$
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ 12,933$ -$
TOTAL COMMUNITY PROGRAMS GRANT -$ -$ 12,933$ -$
134
HELP AMERICA VOTE GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
Federal Revenue 50,134$ -$ 120,000$ -$
Other Revenue - - - -
Total Intergovernmental Revenue 50,134$ -$ 120,000$ -$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 50,134$ -$ 120,000$ -$
135
HELP AMERICA VOTE GRANT
Miscellaneous
Non-Departmental
For the 2021-22 Fiscal Year
ACCT.
570-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4441 Contract Services 5,899$ -$ -$ -$
4483 Office Equipment 16,762$ -$ 13,485$ -$
4570 Other Expense 3,076 50,134 4,912 -
Total Other Services & Charges 25,737$ 50,134$ 18,397$ -$
CAPITAL OUTLAY
4614 Capital Outlay - Equipment 5,999$ -$ 120,000$ -$
Total Capital Outlay 5,999$ -$ 120,000$ -$
TOTAL HELP AMERICA VOTE GRANT 31,736$ 50,134$ 138,397$ -$
136
COMMUNITY PROGRAMS
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grant 67,715$ 52,052$ 52,053$ 59,024$
Total Intergovernmental Revenue 67,715$ 52,052$ 52,053$ 59,024$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 67,715$ 52,052$ 52,053$ 59,024$
137
COMMUNITY PROGRAMS GRANT
Public Safety
Juvenille Probation
For the 2021-22 Fiscal Year
ACCT.
610-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 47,916$ 42,942$ 39,710$ 48,440$
4211 Fica 3,608 3,285 2,993 3,709
4221 Retirement 6,350 5,825 5,385 6,875
4231 Group Ins. 9,543 - - -
4241 Workers Comp. 299 - - -
4251 Unemployment Ins. - - - -
Total Personal Services 67,715$ 52,052$ 48,088$ 59,024$
OTHER SERVICES & CHARGES
4415 Psychological/Counseling -$ -$ -$ -$
4441 Contract Services - - - -
4456 Travel/Training - - - -
4570 Other Expense - - - -
Total Other Services & Charges -$ -$ -$ -$
TOTAL COMMUNITY PROGRAMS GRANT 67,715$ 52,052$ 48,088$ 59,024$
138
REGIONALIZATION GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grant 1,240$ 1,277$ 1,277$ 1,277$
Total Intergovernmental Revenue 1,240$ 1,277$ 1,277$ 1,277$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 1,240$ 1,277$ 1,277$ 1,277$
139
REGIONALIZATION GRANT
Public Safety
Juvenille Probation
For the 2021-22 Fiscal Year
ACCT.
615-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries -$ -$ -$ -$
4211 Fica - - - -
4221 Retirement - - - -
4231 Group Ins. - - - -
4241 Workers Comp. - - - -
4251 Unemployment Ins. - - - -
Total Personal Services -$ -$ -$ -$
OTHER SERVICES & CHARGES
4415 Psychological/Counseling -$ -$ -$ -$
4441 Contract Services - - - -
4456 Travel/Training - - - -
4570 Other Expense 1,240 1,277 1,277 1,277
Total Other Services & Charges 1,240$ 1,277$ 1,277$ 1,277$
TOTAL REGIONALIZATION GRANT 1,240$ 1,277$ 1,277$ 1,277$
140
MENTAL HEALTH GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grant 35,098$ 27,605$ 27,605$ 23,107$
Total Intergovernmental Revenue 35,098$ 27,605$ 27,605$ 23,107$
TRANSFERS FROM OTHER FUNDS
Transfer from General Fund -$ -$ -$ -$
Total Transfers from Other Funds -$ -$ -$ -$
TOTAL REVENUES 35,098$ 27,605$ 27,605$ 23,107$
141
MENTAL HEALTH GRANT
Public Safety
Juvenille Probation
For the 2021-22 Fiscal Year
ACCT.
620-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
OTHER SERVICES & CHARGES
4415 Psychological/Counseling -$ -$ -$ -$
4419 Placement - - - -
4420 Placement Diversion 35,098 27,605 30,115 23,107
4456 Travel/Training - - - -
4570 Other Expense - - - -
Total Other Services & Charges 35,098$ 27,605$ 30,115$ 23,107$
TOTAL MENTAL HEALTH GRANT 35,098$ 27,605$ 30,115$ 23,107$
142
COMMITMENT REDUCTION GRANT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Grants 104,324$ 113,834$ 113,834$ 106,144$
Total Intergovernmental Revenue 104,324$ 113,834$ 113,834$ 106,144$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 104,324$ 113,834$ 113,834$ 106,144$
143
COMMITMENT REDUCTION GRANT
Public Safety
Juvenile Probation
For the 2021-22 Fiscal Year
ACCT.
700-500
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 34,968$ 41,620$ 39,426$ 42,727$
4211 Fica - 3,184 2,552 3,271
4221 Retirement - 5,646 4,607 6,065
4231 Group Ins. 6,741 - - -
4241 Workers Comp 78 2,200 488 2,200
4251 Unemployment Ins. - - - -
Total Personal Services 41,787$ 52,650$ 47,074$ 54,263$
OTHER SERVICES & CHARGES
4419 Placement 38,663$ 26,289$ 25,183$ 12,488$
4420 Placement Diversion 23,874 34,895 38,067 39,393
4532 Boot Camp - - - -
4533 Detention - - - -
4570 Other Expense - - - -
Total Other Services & Charges 62,536$ 61,184$ 63,251$ 51,881$
TOTAL COMMITMENT REDUCTION GT. 104,324$ 113,834$ 110,325$ 106,144$
144
LAMAR COUNTY, TEXAS
145
INDEPENDENTLY CONTROLLED FUNDS
These funds are not controlled by Commissioners' Court but by the appropriate Elected
Official and are disclosed herein for transparency purposes only.
Attorney Special Fund – Revenues for this fund are received from the State Comptroller and
are used primarily to fund salary supplements for the County/District Attorney's Office.
Tax Assessor VIT Penalty Interest - Revenues for this fund are received from automobile
dealers calculated based on vehicle inventory. The use of this fund is for both the
administration of the motor vehicle inventory tax prepayment program and in the general
administration of the tax office.
146
ATTORNEY SPECIAL ACCOUNT
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Revenue 37,660$ 38,000$ 31,252$ 38,000$
Total Intergovernmental Revenue 37,660$ 38,000$ 31,252$ 38,000$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Total Miscellaneous Revenue -$ -$ -$ -$
TOTAL REVENUES 37,660$ 38,000$ 31,252$ 38,000$
147
ATTORNEY SPECIAL ACCOUNT
Independently Controlled Fund
County Attorney
For the 2021-22 Fiscal Year
ACCT.
260-260
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
PERSONAL SERVICES
4111 Salaries 33,776$ 30,000$ 29,260$ 30,000$
4211 Fica - - - -
4221 Retirement - - - -
4231 Group Insurance - - - -
4241 Workers Comp. - - - -
4251 Unemployment Ins. 42 80 33 80
Total Personal Services 33,818$ 30,080$ 29,293$ 30,080$
OTHER SERVICES & CHARGES
4441 Contract Services 14,399$ 17,000$ 9,352$ 17,000$
4570 Other Expense - - - -
Total Other Services & Charges 14,399$ 17,000$ 9,352$ 17,000$
TOTAL ATTORNEY SPECIAL ACCOUNT 48,217$ 47,080$ 38,645$ 47,080$
148
TAX ASSESSOR VIT PENALTY INTEREST
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Revenue -$ -$ -$ -$
Total Intergovernmental Revenue -$ -$ -$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Other Revenue 9,221 - - -
Total Miscellaneous Revenue 9,221$ -$ -$ -$
TOTAL REVENUES 9,221$ -$ -$ -$
149
TAX ASSESSOR VIT PENALTY INTEREST
Independently Controlled Fund
Tax Assessor/Collector
For the 2021-22 Fiscal Year
ACCT.
410-930
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4310 Office Supplies -$ -$ -$ -$
Total Supplies & Materials -$ -$ -$ -$
OTHER SERVICES & CHARGES
4456 Travel/Training 140$ 1,500$ -$ 2,500$
4483 Office Equipment - 4,000 - 4,000
4570 Other Expense 6,123 3,100 150 3,100
Total Other Services & Charges 6,263$ 8,600$ 150$ 9,600$
TOTAL TAX ASSESSOR VIT PENALTY 6,263$ 8,600$ 150$ 9,600$
150
DONATION FROM PRIVATE SOURCES
BUDGETED REVENUES
For the 2021-22 Fiscal Year
ACTUAL ORIGINAL ESTIMATED ADOPTED
REVENUE BUDGET REVENUE BUDGET
REVENUES 19-20 20-21 20-21 21-22
INTERGOVERNMENTAL REVENUE
State Revenue -$ -$ -$ -$
Total Intergovernmental Revenue -$ -$ -$ -$
MISCELLANEOUS REVENUE
Interest Earnings -$ -$ -$ -$
Cont./Donat. From Private Sources - - 100 -
Transfer from General 597 - - -
Total Miscellaneous Revenue 597$ -$ 100$ -$
TOTAL REVENUES 597$ -$ 100$ -$
151
DONATIONS FROM PRIVATE SOURCES
Independently Controlled Fund
Sheriff
For the 2021-22 Fiscal Year
ACCT.
310-490
ACTUAL ORIGINAL ESTIMATED ADOPTED
EXPENSE BUDGET EXPENSE BUDGET
CODE EXPENDITURES 19-20 20-21 20-21 21-22
SUPPLIES & MATERIALS
4310 Office Supplies -$ -$ -$ -$
4333 Uniforms, Badges & Emblems - - - -
Total Supplies & Materials -$ -$ -$ -$
OTHER SERVICES & CHARGES
4483 Office Equipment -$ -$ -$ -$
4570 Other Expense 413 - - 100
Total Other Services & Charges 413$ -$ -$ 100$
TOTAL DONT. FROM PRIVATE SOURCES 413$ -$ -$ 100$
152
LAMAR COUNTY, TEXAS
153
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
GENERAL FUND HIRED DATE SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
COMMISSIONERS' COURT:
County Judge 1/1/2019 63,781$ 390$ 28,905$ 600$ 5,040$ 98,716$
County Commissioner #1 63,781$ 130$ 3,705$ 600$ truck 68,216$
County Commissioner #2 63,781$ 1,950$ -$ 600$ truck 66,331$
County Commissioner #3 63,781$ 1,170$ -$ 600$ truck 65,551$
County Commissioner #4 63,781$ 2,730$ 600$ 6,540 73,651$
Human Resources Officer 40,699$ 130$ -$ -$ -$ 40,829$
Admin. Asst. to Comm. Ct. II 40,807$ 2,990$ -$ -$ -$ 43,797$
Admin. Asst. to Comm. Ct. I 36,073$ 260$ -$ -$ -$ 36,333$
Total Commissioners' Court 436,484$ 9,750$ 32,610$ 3,000$ 11,580$ 493,424$
COUNTY JUDGE:
Chief Deputy 45,264$ 1,950$ -$ -$ -$ 47,214$
Temporary Help 1,500$ -$ -$ -$ -$ 1,500$
Total County Judge 46,764$ 1,950$ -$ -$ -$ 48,714
COUNTY CLERK:
County Clerk 63,781$ 650$ -$ 360$ 1,200$ 65,991$
Chief Deputy 45,264$ 3,250$ -$ -$ -$ 48,514$
Asst. Chief Deputy 38,643$ 2,340$ -$ -$ -$ 40,983$
Deputy Clerk II 36,073$ 1,430$ -$ -$ -$ 37,503$
Deputy Clerk II 36,073$ 1,040$ -$ -$ -$ 37,113$
Deputy Clerk II 10/31/2018 36,073$ 260$ -$ -$ -$ 36,333$
Deputy Clerk II 36,073$ 3,120$ -$ -$ -$ 39,193$
Deputy Clerk II 12/12/2017 36,073$ 130$ -$ -$ -$ 36,203$
Deputy Clerk II 36,073$ 130$ -$ -$ -$ 36,203$
Total County Clerk 364,126$ 12,350$ -$ 360$ 1,200$ 378,036$
COUNTY COURT-AT-LAW:
County Court-at-Law Judge 86,500$ 1,950$ 87,705$ -$ 1,200$ 177,355$
Court Reporter 3/5/2018 67,500$ 130$ -$ -$ -$ 67,630$
Deputy II - Bailiff 46,496$ 260$ 1,950$ -$ -$ 48,706$
Total County Court-at-Law 200,496$ 2,340$ 89,655$ -$ 1,200$ 293,691$
SIXTH DISTRICT COURT:
District Judge Juvenile Salary -$ -$ 6,705$ -$ -$ 6,705$
Court Reporter 85,141$ 1,820$ -$ -$ -$ 86,961$
Court Coordinator 36,000$ 780$ -$ -$ -$ 36,780$
Total Sixth District Court 121,141$ 2,600$ 6,705$ -$ -$ 130,446$
154
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
SIXTY-SECOND DISTRICT COURT:
District Judge Juvenile Salary -$ -$ 6,705$ -$ -$ 6,705$
Court Reporter 61,179$ 3,900$ -$ -$ -$ 65,079$
Deputy II - Bailiff 46,496$ 260$ 2,340$ -$ -$ 49,096$
Temporary Help 20,000$ -$ -$ -$ -$ 20,000$
Total Sixty-Second District Ct. 127,675$ 4,160$ 9,045$ -$ -$ 140,880$
DISTRICT CLERK:
District Clerk 63,781$ 3,510$ -$ 360$ 1,200$ 68,851$
Chief Deputy 45,264$ 1,560$ -$ -$ -$ 46,824$
Asst. Chief Deputy 38,643$ 2,080$ -$ -$ -$ 40,723$
Deputy Clerk II 36,073$ 1,950$ -$ -$ -$ 38,023$
Deputy Clerk II 36,073$ 1,170$ -$ -$ -$ 37,243$
Deputy Clerk II 36,073$ 910$ -$ -$ -$ 36,983$
Deputy Clerk II 36,073$ 910$ -$ -$ -$ 36,983$
Deputy Clerk II 2/27/18 FT 36,073$ 520$ -$ -$ -$ 36,593$
Total District Clerk 328,053$ 12,610$ -$ 360$ 1,200$ 342,223$
JUSTICE OF THE PEACE #5/1:
Justice of the Peace 63,781$ 2,470$ -$ -$ 1,500$ 67,751$
Chief Deputy 45,264$ 1,170$ -$ -$ -$ 46,434$
Asst. Chief Deputy 38,643$ 520$ -$ -$ -$ 39,163$
Total Just. of the Peace #5/1 147,688$ 4,160$ -$ -$ 1,500$ 153,348$
JUSTICE OF THE PEACE #5/2:
Justice of the Peace 63,781$ 3,770$ -$ 480$ 1,500$ 69,531$
Chief Deputy 45,264$ 520$ -$ -$ -$ 45,784$
Asst. Chief Deputy 1/16/2018 38,643$ 1,820$ -$ -$ -$ 40,463$
Total Just. of the Peace #5/2 147,688$ 6,110$ -$ 480$ 1,500$ 155,778$
JUSTICE OF THE PEACE #1-4:
Justice of the Peace #1
1/1/2019 24,879$ 390$ -$ 480$ 1,500$ 27,249$
Justice of the Peace #2 24,879$ 2,470$ -$ 480$ 1,500$ 29,329$
Justice of the Peace #3 24,879$ 1,950$ -$ 480$ 1,500$ 28,809$
Justice of the Peace #4 24,879$ 780$ -$ 480$ 1,500$ 27,639$
Total Just. of the Peace #1-4 99,516$ 5,590$ -$ 1,920$ 6,000$ 113,026$
155
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
COUNTY ATTORNEY:
County Attorney -$ -$ 3,000$ -$ 1,200$ 4,200$
First Assistant Attorney
89,500$ 520$ -$ -$ 1,200$ 91,220$
Second Assistant Attorney 77,965$ 780$ -$ -$ 1,200$ 79,945$
Third Assistant Attorney
11/27/2017 64,420$ 130$ -$ -$ -$ 64,550$
Fourth Assistant Attorney 59,073$ 910$ -$ -$ -$ 59,983$
Investigator 50,773$ 2,600$ 1,950$ 480$ -$ 55,803$
Chief Deputy 45,264$ 2,210$ -$ -$ -$ 47,474$
Asst. Chief Deputy 38,643$ 2,600$ -$ -$ -$ 41,243$
Deputy Clerk II 12/8/2016 36,073$ 130$ -$ -$ -$ 36,203$
Deputy Clerk II/(Hot Chk. Clerk)
1/29/2018 36,073$ 520$ -$ -$ -$ 36,593$
Part-time 2,000$ -$ -$ -$ -$ 2,000$
Total County Attorney 499,784$ 10,400$ 4,950$ 480$ 3,600$ 519,214$
ELECTIONS:
Election Administrator 45,834$ 1,950$ -$ -$ -$ 47,784$
Asst. Election Admin. 9/4/2018 38,643$ 520$ -$ -$ -$ 39,163$
Total Elections 84,477$ 2,470$ -$ -$ -$ 86,947$
COUNTY AUDITOR:
County Auditor 72,946$ 910$ -$ -$ 600$ 74,456$
First Assistant Auditor 47,801$ 1,170$ -$ -$ -$ 48,971$
Second Assistant Auditor 42,232$ 2,470$ -$ -$ -$ 44,702$
Accounts Payable Clerk 38,152$ 1,170$ -$ -$ -$ 39,322$
Total County Auditor 201,131$ 5,720$ -$ -$ 600$ 207,451$
COUNTY TAX ASSESSOR:
County Tax Assessor 63,781$ 1,430$ -$ 360$ 1,200$ 66,771$
Chief Deputy 45,264$ 1,300$ -$ -$ -$ 46,564$
Asst. Chief Deputy 38,643$ 1,300$ -$ -$ -$ 39,943$
Deputy Clerk II 36,073$ 1,300$ -$ -$ -$ 37,373$
Deputy Clerk II 36,073$ 1,040$ -$ -$ -$ 37,113$
Deputy Clerk II 36,073$ 910$ -$ -$ -$ 36,983$
Total County Tax Assessor 255,907$ 7,280$ -$ 360$ 1,200$ 264,747$
COUNTY TREASURER:
County Treasurer 63,781$ 2,210$ -$ 360$ 1,200$ 67,551$
Total County Treasurer 63,781$ 2,210$ -$ 360$ 1,200$ 67,551$
COUNTY NETWORK ADMINISTRATION:
Network Administrator 60,196$ 2,210$ -$ 480$ 1,200$ 64,086$
First Asst. Network Admin. 46,770$ 390$ -$ 480$ 1,200$ 48,840$
Second Asst. Network Admin. 45,000$ 130$ 480$ 1,200$ 46,810$
Total Co. Network Administration 151,966$ 2,730$ -$ 1,440$ 3,600$ 159,736$
156
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
COUNTY CUSTODIAL:
Building Technician 34,097$ 910$ -$ 600$ -$ 35,607$
Custodian Technician 33,755$ 2,730$ -$ 300$ -$ 36,785$
Custodian 33,255$ 130$ -$ 300$ -$ 33,685$
Total County Custodial 101,107$ 3,770$ -$ 1,200$ -$ 106,077$
COUNTY MAINTENANCE:
Building Superintendent 45,735$ 1,170$ -$ 600$ -$ 47,505$
HVAC Technician 38,284$ 130$ -$ 600$ -$ 39,014$
Building Technician 34,097$ 130$ -$ 600$ -$ 34,827$
Total County Maintenance 118,116$ 1,430$ -$ 1,800$ -$ 121,346$
COUNTY CONSTABLES:
Constable #1 52,899$ 3,250$ 2,340$ 600$ car 59,089$
Constable #2 52,899$ 1,040$ 2,340$ 600$ car 56,879$
Constable #3 52,899$ 3,900$ 2,340$ 600$ car 59,739$
Constable #4 52,899$ 1,040$ 2,340$ 600$ car 56,879$
Constable #5 52,899$ 2,080$ 2,340$ 600$ car 57,919$
Chief Deputy 46,859$ 260$ 2,340$ 600$ car 50,059$
Total County Constables 311,354$ 11,570$ 14,040$ 3,600$ -$ 340,564$
COUNTY SHERIFF:
County Sheriff 68,570$ 3,770$ 2,340$ -$ car 74,680$
Chief Deputy 61,256$ 910$ 2,340$ -$ -$ 64,506$
Patrol Captain 10/2/2017 51,141$ 520$ 2,340$ -$ -$ 54,001$
Civil Lieutenant 49,428$ 2,210$ 2,340$ -$ -$ 53,978$
CID Captain 51,141$ 2,860$ 2,340$ -$ -$ 56,341$
CID Lieutenant 48,374$ 1,820$ 2,340$ -$ -$ 52,534$
CID Lieutenant 48,374$ 1,430$ 2,340$ -$ -$ 52,144$
CID Lieutenant 48,374$ 1,040$ 1,950$ -$ -$ 51,364$
CID Lieutenant 8/1/2018 48,374$ 520$ 2,340$ -$ -$ 51,234$
Deputy III 46,496$ 2,600$ 2,340$ -$ -$ 51,436$
Deputy III 46,496$ 2,080$ 2,340$ -$ -$ 50,916$
Deputy III 46,496$ 1,690$ 3,120$ -$ -$ 51,306$
Deputy III 46,496$ 130$ 2,340$ -$ -$ 48,966$
Deputy III 46,496$ 910$ 2,730$ -$ -$ 50,136$
Deputy III 46,496$ 780$ 2,080$ -$ -$ 49,356$
Deputy III 46,496$ 780$ 1,300$ -$ -$ 48,576$
Deputy III 46,496$ 260$ 2,340$ -$ -$ 49,096$
Deputy III 46,496$ 780$ 1,950$ -$ -$ 49,226$
Deputy III 46,496$ 260$ 2,730$ -$ -$ 49,486$
Deputy III 46,496$ 260$ 2,340$ -$ -$ 49,096$
Deputy III 46,496$ 650$ 1,300$ -$ -$ 48,446$
Deputy III 46,496$ 650$ -$ -$ -$ 47,146$
Deputy III 46,496$ 1,040$ 1,300$ -$ -$ 48,836$
Deputy III 46,496$ 910$ 1,300$ -$ -$ 48,706$
Deputy III 46,496$ 910$ 1,300$ -$ -$ 48,706$
Courthouse Security Bailiff 46,496$ 130$ 2,340$ -$ -$ 48,966$
Courthouse Security Bailiff 46,496$ 2,080$ 2,340$ -$ -$ 50,916$
Deputy II 7/23/2018 45,199$ 520$ -$ -$ -$ 45,719$
Deputy II 7/26/2018 45,199$ 520$ 1,300$ -$ -$ 47,019$
Deputy II 2/4/2019 45,199$ 130$ -$ -$ -$ 45,329$
Deputy II 6/17/2019 45,199$ 390$ -$ -$ -$ 45,589$
157
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
(Sheriff cont.) SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
Telecommunicator III 39,219$ 1,170$ 2,340$ -$ -$ 42,729$
Telecommunicator III 39,219$ 1,040$ 1,950$ -$ -$ 42,209$
Telecommunicator III 39,219$ 1,040$ 1,950$ -$ -$ 42,209$
Telecommunicator III 39,219$ 520$ 2,340$ -$ -$ 42,079$
Telecommunicator III 43686 39,219$ 390$ 2,340$ -$ -$ 41,949$
Telecommunicator III 39,219$ 650$ 1,950$ -$ -$ 41,819$
Telecommunicator III 39,219$ 650$ 1,950$ -$ -$ 41,819$
Telecommunicator III 39,219$ 650$ 1,950$ -$ -$ 41,819$
Telecommunicator II 37,921$ 130$ -$ -$ -$ 38,051$
Telecommunicator II 2/4/2019 37,921$ 130$ -$ -$ -$ 38,051$
Bail Bondsman Clerk 43,500$ 4,030$ -$ -$ -$ 47,530$
Adm. Assistant/Secretary 43,500$ 2,340$ 2,340$ -$ -$ 48,180$
Deputy Clerk II 36,827$ 260$ -$ -$ -$ 37,087$
Total County Sheriff 2,006,174$ 46,540$ 76,570$ -$ -$ 2,129,284$
CRIMINAL DETENTION:
Detention Captain 51,141$ 130$ -$ -$ -$ 51,271$
Detention Lieutenant 46,000$ 780$ -$ -$ -$ 46,780$
Detention Sergeant 40,200$ 1,690$ -$ -$ -$ 41,890$
Detention Sergeant 40,200$ 1,820$ -$ -$ -$ 42,020$
Detention Sergeant 40,200$ 260$ -$ -$ -$ 40,460$
Detention Sergeant 40,200$ 650$ -$ -$ -$ 40,850$
Detention Deputy 40,200$ 1,040$ 1,300$ -$ -$ 42,540$
Detention Deputy 40,200$ 390$ -$ -$ -$ 40,590$
Detention Deputy 40,200$ 130$ -$ -$ -$ 40,330$
Commissary Clerk II (pd.from comm. acct.)
40,330$ 780$ -$ -$ -$ 41,110$
Detention Nurse 6/7/2018 41,940$ 390$ -$ -$ -$ 42,330$
Detention Officer II - Medical 37,921$ 130$ -$ -$ -$ 38,051$
Detention Officer III 39,219$ 1,430$ -$ -$ -$ 40,649$
Detention Officer III 39,219$ 780$ -$ -$ -$ 39,999$
Detention Officer III 39,219$ 130$ -$ -$ -$ 39,349$
Detention Officer III 39,219$ 130$ -$ -$ -$ 39,349$
Detention Officer III 39,219$ 130$ -$ -$ -$ 39,349$
Detention Officer II 37,921$ 520$ -$ -$ -$ 38,441$
Detention Officer II 37,921$ 520$ -$ -$ -$ 38,441$
Detention Officer II 37,921$ 520$ -$ -$ -$ 38,441$
Detention Officer II 37,921$ 390$ -$ -$ -$ 38,311$
Detention Officer II 37,921$ 390$ -$ -$ -$ 38,311$
Detention Officer II 37,921$ 260$ -$ -$ -$ 38,181$
Detention Officer II 8/11/2018 37,921$ 260$ -$ -$ -$ 38,181$
Detention Officer II 3/15/2019 37,921$ 260$ -$ -$ -$ 38,181$
Detention Officer II 10/1/2018 37,921$ 260$ -$ -$ -$ 38,181$
158
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
(Criminal Detention cont.) SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
Detention Officer II 37,921$ 260$ -$ -$ -$ 38,181$
Detention Officer II 10/1/2018 37,921$ 130$ -$ -$ -$ 38,051$
Detention Officer II 3/11/2019 37,921$ 130$ -$ -$ -$ 38,051$
Detention Officer II 3/25/2019 37,921$ 130$ -$ -$ -$ 38,051$
Detention Officer II 1/2/2019 37,921$ 130$ -$ -$ -$ 38,051$
Detention Officer I 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 1/7/2019 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 2/25/2019 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 12/17/2018 34,546$ 130$ -$ -$ -$ 34,676$
Detention Officer I 34,546$ 130$ -$ -$ -$ 34,676$
Total Criminal Detention 1,502,086$ 15,990$ 1,300$ -$ -$ 1,519,376$
EMERGENCY MANAGEMENT :
Emergency Mgmt. Coordinator 43,680$ 780$ -$ -$ -$ 44,460$
Total Emergency Management 43,680$ 780$ -$ -$ -$ 44,460$
COUNTY INDIGENT HEALTH CARE:
Chief Deputy 45,264$ 910$ -$ -$ -$ 46,174$
Asst. Chief Deputy 38,643$ 130$ -$ -$ -$ 38,773$
Total Co. Ind. Health Care 83,907$ 1,040$ -$ -$ -$ 84,947$
VETERAN'S OFFICER:
Veteran's Officer 43,662$ -$ -$ -$ -$ 43,662$
Assistant Veteran's Officer
11/19/2018 36,000$ 390$ -$ -$ -$ 36,390$
Total Veteran's Officer 79,662$ 390$ -$ -$ -$ 80,052$
EXTENSION SERVICE:
Extension Agent - Ag. 27,064$ -$ -$ -$ -$ 27,064$
Extension Agent - He. 27,064$ -$ -$ -$ -$ 27,064$
Secretary II 37,660$ 3,250$ -$ -$ -$ 40,910$
Temporary Help 500$ -$ -$ -$ -$ 500$
Total Extension Service 92,288$ 3,250$ -$ -$ -$ 95,538$
SUBTOTAL GENERAL FUND 7,615,051$ 177,190$ 234,875$ 15,360$ 34,380$ 8,076,856$
Less salaries budgeted in Rec. Mgmt. Funds
-$ -$ -$ -$ -$ -$
Plus salaries for Juv. Prob. in General Fund
-$ -$ -$ -$ -$ -$
TOTAL GENERAL FUND 7,615,051$ 177,190$ 234,875$ 15,360$ 34,380$ 8,076,856$
159
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
ROAD AND BRIDGE FUND SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
PRECINCT #1:
Foreman 47,005$ 3,250$ -$ -$ -$ 50,255$
Road Hand II 44,746$ 3,250$ -$ -$ -$ 47,996$
Road Hand II 38,284$ 780$ -$ -$ -$ 39,064$
Road Hand II 39,284$ 650$ -$ -$ -$ 39,934$
Road Hand II 37,115$ 650$ -$ -$ -$ 37,765$
Road Hand II 37,115$ 260$ -$ -$ -$ 37,375$
Part-time 30,000$ -$ -$ -$ -$ 30,000$
Total Precinct #1 273,549$ 8,840$ -$ -$ -$ 282,389$
PRECINCT #2:
Foreman 47,005$ 130$ -$ 300$ -$ 47,435$
Road Hand II 42,428$ 2,990$ -$ 300$ -$ 45,718$
Road Hand II 39,167$ 2,210$ -$ 300$ -$ 41,677$
Road Hand II 39,167$ 1,170$ -$ 300$ -$ 40,637$
Road Hand II 37,115$ 1,040$ -$ 300$ -$ 38,455$
Road Hand II 7/8/2019 37,115$ 390$ -$ 300$ -$ 37,805$
Part-time 30,000$ -$ -$ -$ -$ 30,000$
Total Precinct #2 271,997$ 7,930$ -$ 1,800$ -$ 281,727$
PRECINCT #3:
Foreman 47,005$ 1,170$ -$ 300$ -$ 48,475$
Road Hand II 39,520$ 650$ -$ 300$ -$ 40,470$
Road Hand II 38,284$ 650$ -$ 300$ -$ 39,234$
Road Hand II 39,784$ 650$ -$ 300$ -$ 40,734$
Road Hand II 38,284$ 520$ -$ 300$ -$ 39,104$
Road Hand II 38,284$ 1,170$ -$ 300$ -$ 39,754$
Part-time 25,000$ -$ -$ -$ -$ 25,000$
Total Precinct #3 266,161$ 4,810$ -$ 1,800$ -$ 272,771$
PRECINCT #4:
Foreman 47,005$ 780$ -$ 300$ -$ 48,085$
Road Hand II - Mechanic 41,284$ 390$ -$ 300$ -$ 41,974$
Road Hand II 38,284$ 1,170$ -$ 300$ -$ 39,754$
Road Hand II 38,284$ 650$ -$ 300$ -$ 39,234$
Road Hand II 2/12/2019 38,284$ 390$ -$ 300$ -$ 38,974$
Road Hand II 38,284$ 260$ -$ 300$ -$ 38,844$
Part-time 10,000$ -$ -$ -$ -$ 10,000$
Total Precinct #4 251,425$ 3,640$ -$ 1,800$ -$ 256,865$
TOTAL ROAD AND BRIDGE FUND 1,063,132$ 25,220$ -$ 5,400$ -$ 1,093,752$
160
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
ANNUAL ANNUAL * SALARY CELL TRAVEL 2021-2022
OTHER FUNDS SALARY
LONGEVITY
SUPP. ALLOW. ALLOW. BUDGET
CO. CLK. RECORDS MANAGEMENT:
Part-time 27,140$ -$ -$ -$ -$ 27,140$
Total Co. Clk. Rec. Mgmt. Fund 27,140$ -$ -$ -$ -$ 27,140$
DIST. CT. RECORDS TECHNOLOGY FUND:
Part-time -$ -$ -$ -$ -$ -$
Total Dist. Ct. Rec. Tech. Fund -$ -$ -$ -$ -$ -$
JUSTICE CT. TECHNOLOGY & ASSIST. FUND:
Part-time 35,000$ -$ -$ -$ -$ 35,000$
Total Just. Ct. Tech. Assist. Fund 35,000$ -$ -$ -$ -$ 35,000$
TOTAL OTHER FUNDS 62,140$ -$ -$ -$ -$ 112,984$
GRANTS
STATE AID GRANT:
Chief Juvenile Probation Officer 71,588$ 2,080$ 2,445$ -$ -$ 76,113$
Juvenile Probation Officer
10/9/2018 45,281$ 390$ -$ -$ -$ 45,671$
Juvenile Probation Officer 41,271$ 2,340$ 2,445$ -$ -$ 46,056$
Data Coordinator 43,890$ 2,860$ -$ -$ -$ 46,750$
Total State Aid Grant 202,030$ 7,670$ 4,890$ -$ -$ 214,590$
AUTO THEFT TASK FORCE FUND:
Auto Theft Task Force Detective 48,374$ 130$ 2,340$ -$ -$ 50,844$
Total Auto Theft Task Force Fund 48,374$ 130$ 2,340$ -$ -$ 50,844$
VICTIMS COORDINATOR GRANT:
Victims Assistance Coordinator 40,653$ -$ -$ 480$ -$ 41,133$
Total Vict. Coordinator Grant 40,653$ -$ -$ 480$ -$ 41,133$
SUBTOTAL GRANTS 291,057$ 7,800$ 7,230$ 480$ -$ 306,567$
Less salaries for Juv. Prob. in General Fund
-$ -$ -$ -$ -$ -$
TOTAL GRANT FUNDS 291,057$ 7,800$ 7,230$ 480$ -$ 306,567$
GRAND TOTAL 9,031,380$ 210,210$ 242,105$ 21,240$ 34,380$ 9,590,159$
161
SALARY AND ALLOWANCE ORDER
LAMAR COUNTY, TEXAS
For the 2021-2022
Fiscal Year
All salaries and longevity pay are effective for a ONE YEAR PERIOD and will be set
according to length of FULL-TIME employment EACH OCTOBER 1st. Employees
will receive $5.00 per check longevity pay (after his/her benefit waiting time ends) for
EACH YEAR OF FULL-TIME SERVICE ON OCTOBER 1st. Part-time employees,
partially funded employees and temporary employees are excluded from longevity pay.
NEW EMPLOYEES - during benefit waiting period, begin at the designated salary for the
first two (2) months, then the salary will be increased accordingly.
The working week as designated by Lamar County is set as Saturday, 12:00 am to
Friday, 11:59 pm.
Part-time (permanent or temporary) and temporary help employees are paid between
$7.25 and $13.00 per hour working up to 29 hours per week without benefits. The rate
of pay will be determined by their supervisor and the amount budgeted.
PART-TIME = permanent or temporary positions working up to 29 hours per week
without benefits.
[paid $7.25 - $13.00 per hour]
TEMPORARY HELP = fill-in positions or seasonal for personnel on vacation, sick, etc. working
up to 29 hours per week without benefits.
[paid $7.25 - $10.00 per hour]
Lamar County Peace Officers shall be entitled to receive certification pay as follows:
Intermediate certification - $50.00 per pay period
Advanced certification - $75.00 per pay period
Master certification - $90.00 per pay period.
The certification pay for above shall be in addition to the regular pay received by the
Lamar County Peace Officers which qualify for said certification pay.
Lamar County Commissioners' Court has ADOPTED the 207(k) exemption under the
Fair Labor Standards Act for law enforcement employees, which include Deputies
and Criminal Detention Officers. These law enforcement employees are treated in accordance
with the 207(k) exemption under the Fair Labor Standards Act, 29 U.S.C. 207(k). For further
details, visit the Lamar County Employee Personnel Handbook, Section D - Law
Enforcement Compensation & Overtime.
* Salary Supplements include Juvenile Salary, State Supplements, Certificate Pay
and Sergeant Pay.
Travel (logged only) is paid at .56 cents per mile for out of County travel while using
private vehicle not owned by County.
162
LAMAR COUNTY, TEXAS
163
EQUIPMENT AND CAPITAL PROJECTS
BUDGETED EXPENDITURES
For the 2021-2022 Fiscal Year
ITEM GENERAL R&B LAW LIBRARY CT. HOUSE CO. REC. JUSTICE COVID-19 TECH. TECH. PERM. IMP. CO2016 CO2016
DESCRIPTION FUND FUND FUND SEC. FUND MGMT. FUND ASST. GT. RELIEF GT. FUND FUND FUND FUND FUND
(100) (160) (220) (290) (380) (460) (545) (640) (650) (710) (730) (730)
* denotes capital outlay purchase
COMMISSIONERS' COURT - 110
Desk 900$
Chair 400$
COUNTY JUDGE - 120
Computer 1,750$
Chair (3) 700$
COUNTY CLERK - 130
Chair (3) 200$
Computer (4) 5,200$ 1,500$
Printer (2) 1,200$ 1,500$
Time Stamp 1,000$
Raised Desks (3) 360$
Plat Cabinet 7,330$
COUNTY COURT AT LAW - 140
Office Furniture 1,375$
6TH DISTRICT COURT - 150
Judge's Chair 2,000$
Shelving 2,000$
62ND DISTRICT COURT - 160
Computer 2,000$
Audio Visual Equipment 2,000$
DISTRICT CLERK - 170
Rapid Print File Mark 1,000$
Computer 1,500$
Printer 1,500$
JP 5/1 - 190
Computer (3) 5,250$
Printer 500$
Scanner 250$
JP 5/2 - 200
Chair (2) 550$
Computer (3) 5,250$
COUNTY ATTORNEY - 260
Computer (2) 3,500$
Chair (2) 600$
ELECTIONS - 300
Chair (4) 520$
Express Votes (2) 6,650$
COUNTY AUDITOR - 360
Computer 1,750$
Printer 500$
Tyler Electronic Purchase Order System* 16,000$
164
EQUIPMENT AND CAPITAL PROJECTS
BUDGETED EXPENDITURES
For the 2021-2022 Fiscal Year
ITEM GENERAL R&B LAW LIBRARY CT. HOUSE CO. REC. JUSTICE COVID-19 TECH. TECH. PERM. IMP. CO2016 CO2016
DESCRIPTION FUND FUND FUND SEC. FUND MGMT. FUND ASST. GT. RELIEF GT. FUND FUND FUND FUND FUND
(100) (160) (220) (290) (380) (460) (545) (640) (650) (710) (730) (730)
* denotes capital outlay purchase
TREASURER - 380
Computer 1,750$
NETWORK ADMINISTRATION - 390
Computer (2) 5,000$
Printer 750$
Network Switches 4,250$
CUSTODIAL - 400
Floor Cleaning Machine* 9,034$
MAINTENANCE - 405
Tools 2,000$
Welder 1,900$
I-CON system parts 2,500$
Chainsaw 450$
Trailer Sprayer 700$
Walk Behind Trimmer Mower 400$
Hammer Drill 300$
Edgers 500$
Jail Pipe Chase Door 450$
Jail Chemical Closet Door 4,265$
Jail Stainless Wall Coating 2,355$
Sheriff's Dept. Light Bollards 2,450$
A/C Split Unit* 6,100$
I-CON Control System 25,232$
Carpet @ Auditor's Office* 7,500$
Lights @ County Clerk* 10,000$
CONSTABLE PCT.1 - 410
Tools 600$
Ticket Writer* 7,718$
CONSTABLE PCT.2 - 420
Truck Bed Organizer System 1,350$
CONSTABLE PCT.3 - 430
Wifi Game Camera (2) 240$
Ticket Writer* 7,718$
Vehicle* 50,000$
CONSTABLE PCT.4 - 440
Thermal Binocular 2,500$
Chainsaw 400$
Ticket Writer* 7,718$
CONSTABLE PCT.5 - 450
Truck Bed Organizer System 1,350$
Siren 700$
Striping 1,200$
Ticket Writer* 7,718$
165
EQUIPMENT AND CAPITAL PROJECTS
BUDGETED EXPENDITURES
For the 2021-2022 Fiscal Year
ITEM GENERAL R&B LAW LIBRARY CT. HOUSE CO. REC. JUSTICE COVID-19 TECH. TECH. PERM. IMP. CO2016 CO2016
DESCRIPTION FUND FUND FUND SEC. FUND MGMT. FUND ASST. GT. RELIEF GT. FUND FUND FUND FUND FUND
(100) (160) (220) (290) (380) (460) (545) (640) (650) (710) (730) (730)
* denotes capital outlay purchase
SHERIFF - 490
Axon taser (2) 4,000$
Kenwood Mobile UHF radio (2) 2,880$
Kenwood Portables (2) 2,240$
Durabook tablets (2) 6,722$
Cradlepoints w/ atennae (2) 2,808$
Chair (10) 3,900$
Stalker Hand Held Radar 2,420$
Rifle for SRT (10) 15,730$
Computer (4) 8,700$
Dusting Stations 3,300$
Crime Scene Markers 425$
Body Camera for Civil Deputy 1,000$
CD DVD Burner Duplicator 155$
Wireless Headset (3) 1,080$
40" Smart TV 560$
Refrigerator 700$
AEDs (10) for Patrol Cars w/ cases 15,800$
Push Mowers (2) 600$
Weed Eater 350$
4 Motorized Dispatch Blinds 250$
Holding Cell Dehumidifier 250$
Z Tron 12 Channel Console* 64,000$
Dryer Cabinet* 6,645$
Ford Explorer (2)* 105,878$
Ford 4x4 Truck (2)* 126,418$
JAG Equipment 6,500$
JUVENILE PROBATION - 500
Computer (3) 5,400$
Desk (2) 1,000$
Chair (2) 500$
CRIMINAL DETENTION - 510
Self Protection Sleeping Bag (10) 2,550$
Chair (8) 3,200$
Radios & Earpieces (13) 3,750$
Axon Taser (4) 8,010$
Desk (2) 600$
Suicide RIP Stop Mattresses (10) 1,350$
Spar Resistant Mobile Unite 3,200$
Compact Refrigerator 110$
AED (2) for Transport Vans 3,150$
Desk 280$
Stainless Utility Cart 225$
Aluminum Food Cart (2) 1,030$
Computer (5) 10,875$
5 Tier Bookshelf 115$
Chair (2) 205$
Scrubber Wet Mop 2,200$
Meat Slicer 1,420$
Pipe System Replacement Equipment 2,600$
Dryer (2) 9,990$
166
EQUIPMENT AND CAPITAL PROJECTS
BUDGETED EXPENDITURES
For the 2021-2022 Fiscal Year
ITEM GENERAL R&B LAW LIBRARY CT. HOUSE CO. REC. JUSTICE COVID-19 TECH. TECH. PERM. IMP. CO2016 CO2016
DESCRIPTION FUND FUND FUND SEC. FUND MGMT. FUND ASST. GT. RELIEF GT. FUND FUND FUND FUND FUND
(100) (160) (220) (290) (380) (460) (545) (640) (650) (710) (730) (730)
* denotes capital outlay purchase
EMERGENCY MANAGEMENT - 520
Vehicle radio equipment 2,000$
BK Handheld Radio 4,800$
Fingerprint Attachment for ID Maker 950$
Generator* 15,000$
Outdoor Weather Warning System* 35,000$
ADULT PROBATION - 710
Carpet 600$
Shop door 500$
Standing Desk (2) 1,000$
Chair (2) 1,000$
INDIGENT HEALTH CARE - 720
Chair (2) 250$
VETERANS - 730
Laptop 2,000$
EXTENSION OFFICE - 810
Computer (county pays 1/2) 800$
R&B PRECINCT ONE - 610
Shop tools 10,000$
Capital Equipment* 150,000$
R&B PRECINCT TWO - 620
Shop tools 3,000$
Capital Equipment* 250,000$
R&B PRECINCT THREE - 630
Shop tools 5,000$
Capital Equipment* 20,000$
Capital Other Improvement* 5,000$
R&B PRECINCT FOUR - 640
Shop tools 5,000$
Capital Equipment* 100,000$
Capital Other Improvement* 30,000$
LAW LIBRARY - 270
AV equipment 40,000$
NON-DEPARTMENTAL - 930
Lamar County Courthouse and other properties 1,000,000$
Misc. Security Items 5,000$
Misc. Captial Outlay Equipment Projects 103,300$ 2,085,000$
TOTALS
731,724$ 578,000$ 40,000$ 5,000$ 7,330$ 6,500$ -$ 6,000$ 11,250$ 1,000,000$ 103,300$ 2,085,000$
167
