Texas State Expenditures by County 2008 continues the annual reporting of state agency expenditures by county begun in 1991, when the General Appropriations Act first required the Texas Comptroller of Public Accounts to report state expenditures by county.
Section I provides a summary of net expenditures by county for major spending categories; a summary and ranking of net expenditures by county; and a table of detailed state expenditures by county. Section II includes similar information by council of governments region. In both sections, some expenditures are listed as “unallocable” to Texas counties. Unallocable expenditures, found at the end of each section, include payments to out-of-state and out-of-country vendors and payments that cannot be assigned to a specific Texas county.
This report lists state agencies under each county and planning region in numerical order by an assigned agency code. For reference, this report includes an alphabetical list of state agencies in Section I-A. Section II-A starts with a map of counties in Texas, followed by a list of counties by state planning region.
This report includes only net expenditures as reflected in the Uniform Statewide Accounting System (USAS). Net expenditures include purchases of goods and services made from accounts held by the Comptroller of Public Accounts’ Treasury Operations, those in the state’s General Revenue Fund, all special funds and all trust funds. This report does not include funds maintained outside the Treasury Operations accounting system or funds held by universities in local banks. Net expenditures in this report exclude 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; and all types of interfund transfers and repayment of debt principal.
This report presents net expenditures made from a cash accounting system during fiscal 2008, from September 1, 2007, to August 31, 2008. Accrued expenses and encumbrances are not included. The method of allocating expenditures to counties continues to improve with each report period; therefore the data contained in this report may not be consistent with data from reports from prior years.
In a few cases, an expenditure category may include a negative amount. This may indicate a payment made in a previous fiscal year that has been partially or wholly refunded or may reflect a minor processing error that was corrected. Due to rounding, some category totals listed in the Introduction’s Major Spending Categories table may not match totals in the Summary of County Expenditures.
Major Spending Categories
The tables in this report list state expenditures in major categories that parallel those used in the 2008 Annual Cash Report:
Intergovernmental Payments include grants to colleges, schools and local governments; distribution of Foundation School Program funds to local school districts; textbooks for public schools; and allocations of mixed beverage taxes to cities and counties.
Labor costs are salaries, 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 includes Temporary Assistance for Needy Families (TANF), Medicaid, grants in aid, child support payments and similar state services.
Highway Construction includes purchases of highway rights-of-way and the expenses of constructing the state’s roads and bridges.
Operating Expenses are supplies, maintenance, utilities, rentals, leases, printing and non-capitalized equipment.
Capital Outlay expenditures include aircraft, computer equipment, land and buildings, major improvements to state property, motor vehicles and capitalized purchases of furniture and equipment.
Miscellaneous includes all other expenditures, such as court costs, fees, interest on debt, lottery payments and payment of claims and judgments.
Changes Affecting State Agencies in Fiscal 2008
Actions of the 2007 Legislature made changes that affected a number of agencies in fiscal 2008. The General Land Office - Fiscal (Agency 317) was inactivated effective September 1, 2007, with all future activity to be reported under the General Land Office (Agency 305). The Texas Cancer Council (Agency 527) was abolished with all appropriations, duties and powers transferred to the Cancer Prevention and Research Institute of Texas (Agency 542).
The 2007 Legislature changed the name of the Texas Building and Procurement Commission to the Texas Facilities Commission (Agency 303) and the Board of Nurse Examiners became the Texas Board of Nursing (Agency 507). The name of the Texas Cooperative Agricultural Extension Services changed to Texas AgriLife Extension Service (Agency 555) and Texas Agricultural Experiment Station changed to Texas AgriLife Research (Agency 556). The 2007 Legislature changed the name of the Savings and Loan Department to the Department of Savings and Mortgage Lending (Agency 450). The Texas State Board of Medical Examiners was renamed the Texas Medical Board (Agency 503).
Also, the 2007 Legislature abolished the Texas Military Facilities Commission (Agency 406) and transferred the duties to the Adjutant General’s Department (Agency 401). The Texas Structural Pest Control Board (Agency 472) was abolished and duties transferred to the Texas Department of Agriculture (Agency 551).
Adjustments to the Uniform Statewide Accounting System
Most of the data in this report comes from the Uniform Statewide Accounting System. The Comptroller’s office uses USAS, a computerized accounting system, for controlling and reporting all expenditures for Texas state government. In several instances, inconsistencies between the accounting system’s requirements and the need for an accurate report of state expenditures by county required the Comptroller’s office to adjust the distribution of state expenditures to counties.
The Comptroller’s office takes expenditure data from USAS in the form of vouchers submitted by state agencies for payment of goods and services. Vouchers, which carry a citation of the legal authority for the payment, result in state checks or warrants — either an electronic transfer or a check-to the vendor of the goods or services. Vendors may be businesses, government entities, individuals or organizations.
The distribution of most state expenditures among the counties relies upon a computerized file with the name and mailing address of each vendor. Designed to track accounting transactions, USAS does not identify the location of expenditures. A vendor’s address might not accurately indicate where the purchased goods or services were delivered.
The Comptroller’s office makes adjustments to the underlying USAS data for large expenditure categories that, if not reallocated, would misrepresent the distribution of state funds to counties. With USAS, certain major expenditures, such as state employee benefit payments or public assistance, may appear to be made only in Travis County, since it is the headquarters for most state agencies. In this report, these payments, including expenditures for insurance, retirement contributions and Social Security, are adjusted.
The Comptroller’s office reallocates unemployment compensation benefits to former state employees and insurance payments for current employees based on a percentage of state employees in each county. Employee retirement and Social Security payments are allocated by a ratio of state employee salaries by county and by agency, using USAS data. State contributions to the Teacher Retirement System are allocated to counties based on where payments to retirees from the trust fund were made.
Each year, the Comptroller’s office uses information from selected state agencies to make adjustments to the data for this report. For fiscal 2008, the Attorney General’s office provided a list of the agency’s distribution of child support payments made to recipients in and out of the state. The Department of Aging and Disability Services provided data by county for payments made for long-term care nursing facilities and hospice care; Title XX Long Term Care/Non-Medicaid Services; and Intermediate Care Facilities/Mental Retardation. The Department of Criminal Justice provided a list of vendors for each state-operated facility with amounts paid to out-of-state vendors. The Comptroller’s office adjusted the Department of State Health Services’ payments for the Special Supplemental Food Program for Women, Infants and Children using a statewide distribution of the program’s client population. Data collected from the Health and Human Services Commission (HHSC) for Medicaid clients by county, was used to adjust fee-for-service and managed care Medicaid expenditures. Payment data by county for Temporary Assistance for Needy Families was provided by HHSC to make a proportional distribution by county. The Comptroller’s office collected expenditure data on textbooks for public schools from the Texas Education Agency. The Texas Department of Transportation provided information on highway construction, maintenance and rights-of-way to more accurately allocate expenditures to the county in which the construction was performed. The Texas Workforce Commission supplied unemployment insurance benefit data by county, and the Veterans Land Board at the General Land Office provided expenditure data on counties that received housing assistance and home improvement program funds.
Expenditures not allocated to counties are moved to “Expenditures Unallocable to Texas Counties.” Transactions moved to this category in fiscal 2008 include expenditures for Object Codes 7001-7048, Salaries and Wages; Object Code 7253, Professional Services; Object Code 7662, Vendor Drugs Program; Object Code 7664, Supplementary Medical Insurance Benefits; Object 7801, Interest on Governmental and Fiduciary Long-Term Debt; Object 7802, Interest-Other; and Object Code 7299, Purchased Contracted Services. Unallocable state hospital expenditures are listed 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 and Upper Payment Limit Funds to the Texas Department of Health.
In some cases, smaller objects of expenditure that have not been redistributed may be reflected in the county where payment was made, not in the county where the goods or services were delivered. The objects of expenditure that comprise each of the major spending categories are these: