Introduction
The 2000 State Expenditures by County report has been compiled to satisfy the requirements of the General Appropriations Act, House Bill 1, 76th Legislature, Reg. Sess. (1999), Article IX.1
Section I of this report consists of a summary of net expenditures by county for major spending categories; a summary of net expenditures by county, ranked by total; and a table that details state agency expenditures by county. Section II provides similar information by Council of Government (COG) region. In both of these sections, certain expenditures are listed as "unallocable" to Texas counties. Unallocable items include, among other expenditures, payments made to out-of-state and out-of-country vendors.
State agencies listed under each county and COG are in numerical order, based upon an assigned code. For reference, an alphabetical listing of state agencies is provided in Section I A. Section II A provides a listing and a map of counties by COG region.
State expenditures in this report are limited to net expenditures as reflected in the Uniform Statewide Accounting System. Net expenditures are, generally speaking, purchases of goods and services. Excluded from net expenditures are purchases of investments; some payments from trust or suspense accounts, such as allocations of local sales tax to cities, counties and transit authorities; benefit payments to retired teachers and state employees; all types of interfund transfers; and repayment of debt principal.
Reported net expenditures are limited to those made from accounts held in the State Treasury, including the state’s General Revenue Fund, all special funds and all trust funds. Funds handled outside the treasury’s accounting system, such as those held by universities in local banks, are not included.
This report is generated from a cash accounting system. It thus reflects only those actual net expenditures made during the state’s 2000 fiscal year, Sept. 1, 1999 through Aug. 31, 2000. Accrued expenses and encumbrances are not included.
Some categories may show a negative amount. In most cases this means that a payment made in an earlier fiscal year has been wholly or partially refunded, or that a minor processing error has been corrected.
Major Spending CategoriesIn all tables, state expenditures are broken down into the following major categories that generally parallel those used in the 2000 Annual Cash Report:
Intergovernmental Payments include grants to schools, colleges and local governments; allocations of mixed beverage tax to cities and counties, and textbooks for public schools and distribution of Foundation School Program funds to local school districts.
Labor Costs are salaries and wages, employee benefits payments, travel expenses and fees for professional consultant services. Also included is the state’s share of retirement contributions on behalf of state employees and public school teachers.
Public Assistance is composed of Temporary Assistance for Needy Families, Medicaid, grants-in-aid, child support payments and similar types of state services. Expenditures for Placement Services (Object Code 7278), which were included in the Miscellaneous category in previous years, has been moved to the Public Assistance category in this year's report.
Highway Construction and Maintenance includes purchases of highway right-of-way and the expenses of constructing and maintaining the state’s roads and bridges.
Operating Expenses are those for supplies, maintenance, utilities, rentals and leases, printing and non-capitalized equipment.
Capital Outlay expenditures are for land and buildings, major improvements to state property, computer equipment, motor vehicles, aircraft and capitalized purchases of furniture and equipment.
Miscellaneous includes all expenditures not covered above, such as fees, court costs, interest on debt, lottery payments and payment of claims and judgments.
Adjustments to the Uniform Statewide Accounting System
The source of most of the data in this report is the Uniform Statewide Accounting System (USAS), the computerized accounting system used by the Comptroller’s office for the reporting and control of all expenditures for Texas state government. In some cases, however, the inconsistencies between the requirements of an accounting system and the needs of an accurate report of state expenditures by county required an adjustment to the distribution of state expenditures to counties. The following state agencies provided information used to make these adjustments:
• The Department of Human Services (DHS) provided adjustments for a proportional distribution by county of payments for Temporary Assistance for Needy Families and for nursing home care.
• The Texas Department of Transportation provided information on highway construction and maintenance to more accurately allocate expenditures to the county in which the construction was actually performed.
• The Department of Health provided information on Medicaid clients by county, which was used to adjust both Fee for Service and Managed Care Medicaid expenditures.
• Payments made by the Department of Health for the Special Supplemental Food Program for Women, Infants and Children were adjusted using the statewide distribution of the program’s client population.
• The Attorney General’s office provided a county distribution of child support payments.
• The Texas Department of Mental Health and Mental Retardation provided information used to reallocate to other counties certain large payments made to vendors in Travis County who provided Home and Community Based Services and Intermediate Care Facilities for Persons with Mental Retardation to clients outside of Travis County.
Under USAS, some major state expenditures appear to be made only in Travis County. For example, USAS accounting records show virtually all state employee benefit payments in Travis County, since it is the headquarters site for most state agencies. For this report, these payments, which include expenditures for insurance, retirement contributions and social security, were adjusted as follows:
• Unemployment compensation benefits to former state employees and insurance payments for current employees were reallocated based upon a ratio of state employees by county built from USAS records.
• Employee social security and retirement payments were allocated by a ratio of state employee salaries by county and by agency, based upon USAS data.
• State contributions to the Teacher Retirement System and Optional Retirement Program were divided among the counties on the basis of salaries in public and higher education as reported by the Texas Workforce Commission.
• Transactions made under Object Code 7830, Disbursement of Disproportionate Share Funds to State Hospitals, and Object Code 7832, State Hospital Payments of State Matching Disproportionate Share Funds to the Texas Department of Health, which in USAS appeared primarily in Travis County, were moved to "Expenditures Unallocable to Texas Counties."
Expenditure data in USAS are taken from vouchers submitted by state agencies for payment of goods and services. Vouchers, which contain a citation of the legal authority for the payment, result in a state warrant, or check—which can be a piece of paper or an electronic transfer—to the vendor of the goods or services. Vendors can be individuals, businesses, organizations or governmental entities.
Distribution of most state expenditures among the counties relies upon a computerized file that includes the name and mailing address of each vendor. Because USAS is designed for accounting, and not for assessing economic impact, the address of each vendor does not necessarily indicate where the goods or services are delivered. Adjustments to the underlying USAS data are limited to large expenditure categories that, if not reallocated, would significantly misrepresent the distribution of state funds to counties. However, smaller objects of expenditure have not been redistributed, and thus may still be depicted in the county where payment was made rather than in the county where goods or services were delivered. For example, a Dallas company may deliver computer equipment to a state office in El Paso, but the expenditure would be recorded in the accounting system as occurring in Dallas County.
INTERGOVERNMENTAL PAYMENTS
7383 Textbooks for Public Free Schools
7601 Grants - Elementary and Secondary Schools
7602 School Apportionment - Foundation Program
7603 Grants Junior Colleges
7604 Grants Senior Colleges and Universities
7611 Payments/Grants - Cities
7612 Payments/Grants - Counties
7613 Payments/Grants - Other Political Subdivisions
7621 Grants - Councils of Government
7622 Grants - Judicial Districts
7683 Allocations to Cities - Mixed Beverage Tax
7684 Allocations To Counties - Mixed Beverage TaxLABOR COSTS
Salaries and Wages
7001 Salaries and Wages - Line Item Exempt Positions
7002 Salaries and Wages - Classified and Nonclassified Permanent Full-Time Employees
7003 Salaries and Wages - Classified and Nonclassified Permanent Part-Time Employees
7004 Salaries and Wages - Classified and Nonclassified Nonpermanent Full-Time Employees
7005 Salaries and Wages - Classified and Nonclassified Nonpermanent Part-Time Employees
7006 Salaries and Wages - Hourly Full-Time Employees
7007 Salaries and Wages - Hourly Part-Time Employees
7008 Higher Education Salaries - Faculty/Academic Employees
7009 Higher Education Salaries - Faculty/Academic Equivalent Employees
7010 Higher Education Salaries - Professional/Administrative Employees
7011 Higher Education Salaries - Extension - Professional
7014 Higher Education Salaries - Student Employees
7015 Higher Education Salaries - Classified Employees
7016 Salaries and Wages - Classified Permanent Full-Time Employees -Twice-a-Month Salary Payment
7017 One Time Merit Increase
7019 Compensatory Time Pay (Higher Education Only)
7020 Hazardous Duty Pay
7021 Overtime Pay
7022 Longevity Pay
7023 Lump Sum Termination Payment
7024 Termination Pay - Death Benefits
7025 Salary - Per Diem Allowance
7031 Emoluments and Allowances
7046 Food Stamp Bonus Pay
7050 Benefit Replacement PayEmployee Benefits
7028 Productivity Bonus Awards
7030 Employee Incentive Bonus
7032 Employees Retirement - State Contribution
7041 Employee Insurance Payments (Employer Contribution)
7043 F.I.C.A. Employer Matching Contributions
7044 F.I.C.A. Employee Share Paid by the State
7048 Performance Rewards
7049 Year 2000 Critical Staff Award
7052 Unemployment Compensation Benefits - Special Fund Reimbursement
7061 Worker’s Compensation Claims - Self-Insurance Programs
7062 Worker’s Compensation - Miscellaneous Claims
7082 Retirement/Benefits Payments - Judicial Retirement System
7086 Optional Retirement-State match
7092 Ranger Pensions
7231 Worker’s Compensation - Medical Services and Attorney Payments
7232 Workers Compensation Self Insurance Programs - Medical Services and Attorney Payments
7917 Fund 001 Allocations to Teacher Retirement System Trust FundTravel
7101 Travel In-State - Public Transportation Fares
7102 Travel In-State – Mileage
7103 Travel - Per Diem, Non-Overnight Travel, Leg. Only
7104 Travel In-State - Actual Expenses - Overnight Travel
7105 Travel In-State - Incidental Expenses
7106 Travel In-State - Meals and Lodging Not to Exceed $80
7107 Travel In-State - Partial Per Diem (Non-Overnight, Meals)
7108 Travel In-State - Actual Expense Meals - No Overnight Travel
7110 Travel In-state - Board Member Meal and Lodging Expenses
7111 Travel Out-of-State - Public Transportation Fares
7112 Travel Out-of-State – Mileage
7113 Travel - Per Diem, Overnight Travel, Leg. Only
7114 Travel Out-of-State - Actual Expenses, Overnight Travel
7115 Travel Out-of-State - Incidental Expenses
7116 Travel Out-of-State - Meals and Lodging Not to Exceed the Locality-Based Allowance
7117 Travel Out-of-State - Partial Per Diem (Non-Overnight, Meals)
7118 Travel Out-of-State - Actual Expense Meals - No Overnight Travel
7121 Travel - Foreign
7122 Travel In-State - Single Engine Aircraft Mileage
7123 Travel Out-of-State - Single Engine Aircraft Mileage
7124 Travel In-State - Twin Engine Aircraft Mileage
7125 Travel Out-of-State - Twin Engine Aircraft Mileage
7126 Travel In-State - Turbine Powered Aircraft Mileage
7127 Travel Out-of -State- Turbine Powered Aircraft Mileage
7128 Travel - Apartment House Rental Expense
7130 Travel Out-of-State - Board Member Meal and Lodging Expenses
7131 Travel - Prospective State Employees
7134 Legislative Per Diem
7135 Travel In - State - Hotel Occupancy Tax Expense Outside Galveston City Limits
7136 Travel In - State - Hotel Occupancy Tax Expense Inside Galveston City Limits
7137 Travel In-State-Hotel Tax Inside South Padre Island CityProfessional Fees and Services
7238 Foreign Office Activities
7239 Consultant Services - Approval by Office of the Governor
7240 Consultant Services - Other
7242 Consultant Services - Computer
7243 Educational and Training Services
7245 Financial and Accounting Services
7246 Legal Services
7247 Hearing Officers - Preapproved by the state Office of Administrative Hearing
7248 Medical Services
7249 Veterinary Services
7252 Lecturers - Higher Education
7253 Other Professional Services
7254 Other Witness Fees
7255 Investment Counseling Services
7256 Architectural and Engineering Services
7257 Legal Services - Approved by the Office of Administrative Hearings
7258 Legal Services - Pre-Approved - Other
7259 Race Track Officials
7275 Computer Programming ServicesPUBLIC ASSISTANCE PROGRAMS
7214 Public Assistance Payments - Unemployment
7215 Return of Retirement Contributions
7278 Placement Services
7324 Credit Card Purchases - Clients or Wards of the State
7325 Services to Wards of the State7623 Grants - Community Service Program
7640 Public Assistance Child Support Payments
7641 Public Assistance - Aid to Families with Dependent Children
7642 Public Assistance - Child Support Payments
7643 Grants - Other Financial Services
7644 Grants - Commodity Distribution Program
7645 Grants - Disaster Relief Payments
7651 Grants - Financial Services - Discharged Convicts
7652 Grants - Financial Services - Rehabilitation Clients
7661 Grants - Medical Services Nursing Home Program
7662 Grants - Vendor Drug Program
7666 Grants - Medical Services and Specialties
7671 Grants-in-Aid (Day Care)
7672 Grants-in-Aid (Foster Care)
7673 Grants-in-Aid (Care for Aged, Blind and Disabled)
7674 Grants-in-Aid (Services for Children/Clients)
7676 Grants-in-Aid (Transportation)
7677 Family Planning Services
7678 Employment Social Services
7679 Grants - College Students
7680 Grants-in-Aid (Food)
7681 Grants - Survivors
7830 Disbursement of Disproportionate Share Funds/State Hospitals
7831 Disbursement of Disproportionate Share Funds/Non-State Hospitals
7832 State Hospital Payments of State Matching Disproportionate Share Funds to Texas Dept. of HealthHIGHWAY CONSTRUCTION AND MAINTENANCE
7270 Maintenance and Repair - Roads and Highways
7347 Construction of Highways
7348 Purchase of Highway Right-of-Way
7349 Construction of RoadsOPERATING EXPENSES
Supplies and Materials
7291 Postal Services
7300 Consumables
7303 Subscriptions, Periodicals and Information Services
7304 Fuels and Lubricants - Other
7307 Aircraft - Fuels and Lubricants
7310 Chemicals and Gases
7312 Medical Supplies
7316 Food Purchased for Wards of the State
7322 Personal Items - Wards of the State
7328 Supplies/Materials - Agricultural, Construction, Hardware
7330 Parts - Furnishings and Equipment
7331 Plants
7333 Fabrics and LinensRepairs and Maintenance
7260 Maintenance and Repair - Furnishings and Equipment
7262 Maintenance and Repair - Computer Software
7263 Maintenance and Repair - Aircraft
7266 Maintenance and Repair - Buildings
7267 Maintenance and Repair - Computer Equipment
7271 Maintenance and Repair - Grounds and LandCommunications and Utilities
7276 Communication Services
7293 Statewide Telecommunications Network
7501 Electricity
7502 Natural and Liquefied Petroleum Gas
7503 Telecommunications - Long Distance
7504 Telecommunications - Monthly Charge
7507 Water
7510 Telecommunications - Parts and Supplies
7514 Telecommunications - Maintenance and Repair
7516 Telecommunications - Other Service Charges
7517 Telecommunications Equipment Purchase - Expensed
7518 Telecommunications - Dedicated Data Circuit
7522 Telecommunications - Equipment Rental
7523 Telecommunications - Equipment Purchased Controlled
7524 Other Utilities
7526 Waste Disposal
7530 Thermal EnergyRentals and Leases
7401 Rental of Radio Towers
7406 Rental of Furnishings and Equipment
7411 Rental of Computer Equipment
7415 Rental of Computer Software
7421 Rental of Reference Material
7442 Rental of Motor Vehicles
7443 Rental of Aircraft - Exempt
7444 Charter of Aircraft
7445 Rental of Aircraft
7449 Rental of Marine Equipment
7461 Rental of Land
7462 Rental of Office Buildings or Office Space
7468 Rental of Service Buildings
7470 Rental of SpacePrinting and Reproduction
7218 Publications
7273 Reproduction and Printing ServicesCAPITAL OUTLAY
7341 Construction of Buildings
7342 Purchase of Buildings
7343 Remodeling of Buildings - State Owned
7344 Remodeling of Buildings - State Leased
7345 Purchase of Land
7346 Construction/Improvements of Grounds and Land
7350 Lease/Purchase of Buildings
7352 Lease/Purchase of Motor Vehicles - Other
7365 Boats
7371 Purchase of Motor Vehicles - Passenger Cars
7372 Purchase of Motor Vehicles - Other
7373 Purchase of Furnishings and Equipment - Capitalized
7375 Purchase of Aircraft
7376 Lease/Purchase of Furnishings and Equipment
7379 Purchase of Computer Equipment - Capitalized
7385 Lease Purchase of Computer Equipment
7386 Purchase of Animals - Capitalized
7387 Purchase of Computer Software - Capitalized
7388 Fabrication of Equipment - Higher Education
7519 Lease Purchase of Telecommunication Equipment
7520 Telecommunications - Equipment Purchase – CapitalizedMISCELLANEOUS
Other Expenditures
7071 State Employee Relocation
7201 Membership Dues
7202 Tuition - Employee Training
7203 Registration Fees - Employee Training
7204 Insurance Premiums
7205 Employee Bonds
7206 Service Fee Paid to the Lottery Operator
7207 Lottery Incentive Bonus
7210 Fees and Other Charges
7211 Awards
7212 State Employee - Cafeteria Plan - Reimbursement Premiums
7213 Training Expenses - Other
7216 Insurance Premiums - Approved by Board of Insurance and Attorney General
7217 Employee Bonds - Approved by the State Auditor
7222 Filing Fees - Documents
7223 Court Costs
7224 Witness Fees and Allowances
7272 Hazardous Waste Disposal Services
7274 Temporary Employment Agencies
7277 Cleaning Services
7280 Client-Worker Services
7281 Advertising Services
7282 Petroleum Storage Tank Cleanup Reimbursements
7283 Waste Tire Recycling Program
7284 Data Processing Services
7286 Freight-Delivery Services
7295 Investigation Expenses
7299 Purchased Contracted Services
7309 Promotional Items
7315 Food Purchased by the State
7327 Credit Card Purchases - Non-Capitalized Under $5000
7334 Furnishings and Equipment - Not Inventoried or Expensed
7335 Computer Parts - Furnishings and Equipment - Not Inventoried or Expensed
7374 Purchase of Furnishings and Equipment - Controlled
7377 Purchase of Computer Equipment - Expensed
7378 Purchase of Computer Equipment - Controlled
7380 Purchase of Computer Software - Expensed
7382 Books and Pre-Recorded Reference Materials - Expensed
7384 Purchase of Animals - Expensed
7389 Books and Pre-Recorded Reference Materials-Capitalized
7634 Pass Through Funds - State Agency Payment to Higher Ed Local Funds
7636 Texas Tomorrow Fund—Payment of Prepaid Tuition
7637 Texas Tomorrow Fund—Payment of Higher Education Fees
7639 Texas Tomorrow Fund—Payment of Earnings to Purchaser (Due upon refund)
7686 Breakage Payments - Horse Racing
7687 Breakage Payments - Greyhound Racing
7695 Rebates - Alternative Fuels
7701 Loans to Political Subdivisions
7702 Loans to College Students
7705 Loans to Non-Governmental Entities
7706 Loans to Provide Financial Assistance for Texas Agricultural Products
7806 Interest on Delayed Payments
7808 Arbitrage
7809 Other Financing FeesPayment of Interest - Debt Service
7801 Interest on State Bonds
7802 Interest - Other Claims and Judgments
7806 Interest on Delayed Payments
7808 Arbitrage
7809 Other Financing FeesCost of Goods Sold
7391 Central Supply Retail Store
7392 Land Purchased for Resale and Housing Loans
7393 Merchandise Purchased for Resale
7394 Raw Material Purchases
