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Home My WebLink AboutCounty of Nacogdoches - Public Financial ReportCONTACTS County Judge Greg Sowell 101 W, Main St, Suite 170 Nacogdoches, TX 75961 (936) 560-7755 cojudge@co.nacogdoches.tx.us County Auditor Jessica Corley 101 W. Main St, Suite 140 Nacogdoches, TX 75961 (936) 560-7761 jcorley@co.nacogdoches.tx.us NACOGDOCHES COUNTY VISION STATEMENT Enhancing our community through quality services in a man- ner with measurable outcomes. PURPOSE The purpose of Nacogdoches County Government is to pro-vide service that meets or exceeds the expectations of the citizens we serve and to carry out our duties by maintaining fiscal responsibility, demonstrating accountability and fairness for all. NACOGDOCHES COUNTY OFFICIALS County Judge Commissioner Pct. 1 Commissioner Pct. 2 Commissioner Pct. 3 Commissioner Pct. 4 145th District Judge 420th District Judge County Court at Law Judge District Attorney County Attorney County Sheriff Tax Assessor-Collector County Treasurer District Clerk County Clerk Justice of the Peace Pct. 1 Justice of the Peace Pct. 2 Justice of the Peace Pct. 3 Justice of the Peace Pct. 4 Constable Pct. 1 Constable Pct. 2 Constable Pct. 3 Constable Pct. 4 County Auditor Greg Sowell Jerry Don Williamson Sandy McCorvey Robin Dawley Mark Harkness Jeff Davis Edwin Klein Jack Sinz Andrew Jones John Fleming Jason Bridges Kim Morton Denise Baublet Loretta Cammack June Clifton Kerry Williamson Dorothy Tigner-Thompson Le Ann Goerner David Perkins William Sowell Clarence Yarbrough Roger Dudley David Stone Jessica Corley POPULAR ANNUAL FINANCIAL REPORT FOR YEAR ENDED SEPTEMBER 30, 2021 Both the ACFR and the PAFR, as well as the 2021-2022 County Budget are on the Nacogdoches County website: www.co.nacogdoches.tx.us COUNTY DUTIES Texas county government evolved from the municipios from Spanish rule. Texas has grown from the original 23 to 254 but what all does a county provide to a community? · Public Safety & Justice (Sheriff Department, Constables, Judge, County Clerk & District Attorney) · Elections (Election Administrator) · Transportation Routes (Road & Bridge Department, Plan- ning & Commissioners) · Official Records (District Clerk and County Clerk) · Health & Safety (Commissioners & Sheriff Department) · Emergency Management (Judge, Emergency Manage- ment, Sheriff Department, & Constables) To learn more about how we are working for you, visit our website at: www.co.nacogdoches.tx.us Did you know? Nacogdoches County is the largest blueberry producer in Texas! KEEPING UP YOUR ROADS · During the floods of 2015, Nacogdoches County sus- tained severe damages to roads and bridges. As a result of this emergency, the County was eligible to receive Public Assistance Grants from the state totaling $1.2 million to help offset the $2.5 million in damages. · To assist in preventing pavement damages within the county due to overweight loads, the Commissioner’s Court, TXDoT, and TXDPS established a weigh station approximately 5 miles south of the City of Nacogdoches. The funds from this facility are deposited into the Road & Bridge fund to assist with funding repairs to our road- ways. · To further assist in keeping up the roadways in the coun- ty, the Commissioner’s Court approved upgraded posi- tions within Road and Bridge and a special projects budg- et was established to cover road maintenance projects in the summer. COUNTY RESPONSE TO COVID-19 From March 2020 to present, Nacogdoches County has, like so many other entities, done its part to keep our com- munity safe. COVID Call Center · The Call Center was opened March 25, 2020. It was housed in our Emergency Operations Center. In addi- tion to answering questions, the Center provided health screening and testing information. COVID Vaccination Clinic · The Vaccination Clinic opened in early 2021 and was located at the Civic Center. To schedule an appoint- ment, visit our website at www.co.nacogdoches.tx.us; the new location is CL Simon Recreation Center at 1112 North Street. Temporary Regional Infusion Center · This facility was open from August 25 to the end of November 2021 and was located on Russell Blvd in Nacogdoches. The facility provided treatment to help reduce COVID-19 related hospitalizations. As our daily lives return to a state of normalcy, it is im- portant to remain vigilant. Please visit county website at www.co.nacogdoches.tx.us and the CDC at website at https://www.cdc.gov/coronavirus/2019-ncov/index.html for the latest in COVID-19 information. GREETINGS DEAR NACOGDOCHES COUNTY CITIZENS AND OTHER INTERESTED SHAREHOLDERS, We proudly present Nacogdoches County’s Popular Annual Finan- cial Report (PAFR) for fiscal year ended September 30, 2021. The PAFR, while not a substitute for the Annual Comprehensive Finan- cial Report (ACFR), presents a less technical, more user-friendly report of the county's finances as well as other important county data. The 2021 ACFR, which this PAFR summarizes, was audited by Whitley Penn LLP. It received an “Unmodified Opinion” meaning that the ACFR’s statements fairly represent the financial condition of Nacogdoches County for fiscal 2021. This report does not necessarily conform to Generally Accepted Accounting Principles (GAAP), as it does not include custodial funds and certain special revenue funds. It is not issued a separate opinion; however, it does meet the GFOA standards. The full ACFR and PAFR for 2021 are available for inspection in the County Auditor’s Office at 101 W. Main, Suite 140 or on the coun- ty’s website, www.co.nacogdoches.tx.us. The presentation of the PAFR, ACFR, the County Budget document and the other services that we provide is in the spirit of our Vision Statement and Purpose which we have pledged to you, the citizens of Nacogdoches County. RESPECTFULLY SUBMITTED, THE OFFICIALS AND EMPLOYEES REVENUES/EXPENDITURES Fredonian Rebellion In 1825, the Edwards brothers, Haden and Edward received and empresarial grant to allow him to settle families in and around Nacogdoches County. The present settlers and land- owners were offended when Haden Edwards posted that they would need to show evidence of their claims or forfeit their land. After a controversial election in which an alcalde (similar to a county judge) sympathetic to the new settlers was elected; existing land owners Martin Parmer, John S. Roberts, and Burrell J. Thompson led 36 men to Nacogdoches to confront the new official. Samuel Norris (the previous alcalde), Haden Edwards, and Jose Antonio Sauceda (the political chief) among others were captured and tried for corruption. Joseph Durst was decreed alcalde. However there is suspicion that Haden, may have been captured to cover up his own participation in the insur- gence. Once word of the event reached Mexican authorities, Lt. Col. Mateo Ahumada, the principal commander in Texas, was or- dered to the area from San Antonio. Haden had spent an esti- mated $50,000 at this point on his colony. He determined the only way to keep the land and his investment was to declare independence. On December 21, 1826 Haden, Parmer, and the rest of the rebels signed the Declaration of Independence of Fredonia. The republic included a treaty with Cherokee in the area and was also reflected in the new flag. The flag included the in- scription “Independence, Liberty, Justice” was flown over the Old Stone Fort. Benjamin Edwards, as commander in chief, appealed to the United States for assistance, while Ahumada engaged Ste- phen F. Austin and Peter Ellis Bean (the Mexican Indian Agent). When forces met on January 31, 1827, the rebels were overcome and fled across the Sabine River. Ad valorem tax rates are the amount of taxes paid for each $100 of property value. Taxes would be $564.20 on a property valued at $100,000. Maintenance & Operating taxes are expended in the General, Road & Bridge, Jury, and Lake Naconiche funds. Debt Service Fund taxes are used only to retire principal & interest on bonded debt. The total levy is the amount of taxes to be re- ceived from the calculation of Net Property. (Tax values) x (the total tax rate per $100) = Levy Debt service as a percentage of non-capital expenditures was 5.25%, with no plans to issue additional long-term debt. *Includes restricted fund balances for Narcotics Task Force and Certificate of Obligation Funds for capital projects. Nacogdoches County Courthouse, circa 1939. The first county courthouse was the Old Stone Fort, built in 1779. However this version of the courthouse would be completed in 1912. It was a Greek revival structure, designed by Lang & Whitchell, one of the most prestigious architectural firms in Dallas from 1905 to 1942. Year Maintenance & Operating Debt Service Fund Total Rate Total Value Total Levy 2017 0.5575 0.049 0.6065 3,055,088,555$ 17,832,000$ 2018 0.5306 0.0511 0.5817 3,258,977,154$ 18,253,000$ 2019 0.5212 0.0464 0.5676 3,406,397,300$ 18,710,000$ 2020 0.5295 0.0229 0.5524 3,726,712,780$ 19,907,000$ 2021 0.5387 0.0255 0.5642 3,490,787,820$ 20,006,000$ AD VALOREM TAX RATES 2017-2021 ISSUE PRINCIPAL INTEREST TOTAL MATURITY DATE 2021-2022 REQUIREMENTS 2006 C.O.$1,465,000.00 $148,457.00 $1,613,457.00 2026 $270,000.00 2012 BONDS $1,580,000.00 $72,000.00 $1,652,000.00 2024 $510,000.00 TOTAL $3,045,000.00 $220,457.00 $3,265,457.00 $780,000.00 SCHEDULE OF INDEBTEDNESS COUNTY POPULATION (2020)1 2021 TAX RATE/$1002 OIL & GAS WELLS3 UNEMPLOYMENT (SEPT 2021)4 Nacogdoches 64,653 0.5642 1059 4.9% Angelina 86,395 0.4936 104 6.0% Houston 22,066 0.5300 166 4.5% Jasper 32,980 0.6519 133 9.0% Newton 12,217 0.6535 97 8.2% Polk 50,123 0.6379 219 7.0% Sabine 9,894 0.3887 17 8.3% San Augustine 7,918 0.3264 304 7.5% San Jacinto 27,402 0.5779 52 6.6% Shelby 24,022 0.8022 478 4.9% Trinity 13,602 0.5846 8 6.6% Tyler 19,798 0.8629 196 7.5% HOW WE COMPARE YEAR GENERAL American Rescue Plan (ARPA) ROAD & BRIDGE PERMANENT IMPROVEMENT FUND OTHER*TOTAL 2017 $6,080,350 $559,786 $3,487,686 $10,127,822 2018 $6,483,390 $532,700 $3,403,307 $10,419,397 2019 $5,960,182 $837,060 $2,093,749 $3,952,601 $12,843,592 2020 $6,543,098 $1,724,902 $3,812,975 $3,650,159 $15,731,134 2021 $9,243,803 $16,532 $1,551,469 $4,154,337 $3,308,254 $18,274,395 FUND BALANCES AS OF SEPTEMBER 30