COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT. MADE BY: Fred Henneke OFFICE: County Judge MEETING DATE: November 13, 2001 TIME PREFERRED: SUBJECT: (PLEASE BE SPECIFIC) Consider and discuss approval of the proposed budget for the FY 2002 Kerr Emergency 9-1-1 Network Board. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: County Judge 5:00 P.M. previous Tuesday. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepazed for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towazds you request being addressed at the eazliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. Supplement Information for Kerr 9-1-1 Proposed FY2002 Budget ~ ~ ,rill ,,~ Iih~l i~rll~I ~ , I~I~i~llll ~ i,fi(i~il~~ rlfflf,, ~I~,~ ,.,,. i il, GENERAL FUND BANK ACCOUNTS as of 11/13/01 Cash on hand SSB # 1056167 SSB# 7038367 Reserves SSB# 35433 TOTAL OF ALL FUNDS TOTAL General Operations Capital Expense C.D. (Reserve Fund) Current Rate 91,909 1 625% 90,875 1.625% 182,784 123,055 2.850% $305,839 PROJECTED FY2002 GENERAL OPERATIONS FUNDING FY2001PROJECTED REVENUES Local 911 Service Fees Intergovernmental Funds Interest Income Miscellaneous Revenue Total Revenues FY2001 Operations Balance Forward FY2002 Operational Funding FY2002 Operational Budget NOTE: Capital items are Current Capital Funding (in bank) FY2002 Capital Budget 350,000 0 6,500 500 357,000 17, 000 $374,000 341,304 Expense Account. $90,875 41.000 Kerr Emergency ~1-1 Network 87 Coronado Drive, Suite 100 Kerrville, Texas 78028 Phone: (830)792-5911 ~~~'~ Fax: (630) 792 5923 Email: kerr911@ktc.com October 25, 2001 Kerr County Commissioners Court Coundl of the City of Kerrville Coundl of the City of Ingram Your Honors: ' Presented is the proposed budget for the Kerr Emergency 9-1-1 Network for the District s Fiscal Year 2002' as adopted and approved by the District's Board of Managers on October 15, 2001. The District's budget is presented to you for consideration and approval as required by state Iaw.2 ' s Audit for the previous year ending December 31, 2000, which I believe to Also inducted Is the District be a true and accurate report of the District's income and expenditures for the period audited. M If you have any questions or comments regarding the District's proposed budget, please contact me or your Board representative prior to formal consideration. Respectfully Sub mi tted, / j W. T. Sandlin, Jr. Executive Director Ex-Offido Secretary of the Board Kerr Emergency 9-1-1 Network ~ The District's fiscal year is the calendar year. s Texas Health and Safety Code, Subchapter D, The Emergency Telephone Number Act. (1) The Board's budget must be presented to and approved by the Commissioners Court, (2) The Board's budget must be presented to the governing body of each other participating jurisdiction (cities] and epproved by a majority of those judsdidions, (3) The Boarcl shall submd a draft of the proposed budget to the governing bodies of the participating jurisdictions not later than the 45"' day be/ore the date the Board adopts the budget. The participating judsdidions shall review the proposed and submit any comments regarding [he budget to the Board. (4) If the governing body of the participating jurisdictions takes no acbbn on the budget beforo the 61x day after the date the body received the budget for review, the budget is approved by operation of law. ®I KERR EMERGENCY 9-1-1 NETWORK FY-2002 BUDGET GENERAL OPERATIONS Personnel 210 Salaries 211 Overtime 212 Payroll Taxes 213 Medicallnsurance _ 214 TCDRS Retirement 220 ContracUTemporary Help Operations 310 PSAP Operations 320 PSAP Warranty 350 Service Provider Charges 355 Language Line 360 VFD Pager Service 365 Radio Repeater Service 370 PSAP Repairs 8 Maintenance Direct 410 Office Supplies 412 Office Equipment & Repairs 413 Plotter Extended Warranty 420 Liability Insurance 425 Texas Workforce Commission 430 Professional Development 440 Rent 445 Utilities 450 Professional Fees 460 Postage 8 Delivery 470 Vehicle Expense 476 Vehicle Insurance 480 Office Maintenance & Repairs 490 Bank Service Charges Miscellaneous 510 Awards & Honorariums 520 Dues & Subscriptions 530 Public Education 8 Advertising 540 Local Meetings 550 Telecommunications 560 Sundry TOTAL, GENERAL OPERATIONS CAPITAL EXPENDITURES TOTAL FY-2001 BUDGET Subtotal Subtotal Subtotal Subtotal Ap~pro/ved and Adopted by the Board of Managers, October 15, 2001 Executive Director & Ex-Officio Secretary of the Board 126,139 3,883 9,947 18,884 8,830 24,000 191,883 36,000 2,000 32,000 600 3,800 9,900 800 85,100 4,700 5,800 936 3,100 1,200 2,000 8,100 2,640 7,000 4,080 7,200 1,000 3,300 40 51,098 200 625 600 600 9,400 2,000 13,425 341,304 41,000 382,304 PERSONNEL SERVICES 210 Salaries Salaries for regular District employees 211 Overtime Wages 5% overtime allotment for non-exempt employees 212 SS/Medicare, Employer Portion Social Security, Medicare Tax (7.65% of salaries) 213 214 Medical Insurance, Employer Portion Retirement, Employer Portion BC/BS thru TAC, 3261 per non-exempt, 9102 per exempt Beginning FY 2002, 7% of employee salary 220 ContracUTemporary Help Short term help OPERATIONS (PSAP) 310 Communications Operations Costs paid to City of Kerrville for 9-1-1 call taking operations 320 PSAP Warranty 'PSAP software-only warranty from TCI 350 Service Provider Charges Costs paid to service providers for interconnect of 911 trunks and ALI dBase updates 355 Language Line AT&T multi-lingual emergency operator service for PSAP 360 VFD Pager Service Annual service fee for volunteer fire departments alpha paging system 365 Radio Repeater Service Lease of fixed base VHF repeater system for VFDs and other emergency services 370 -PSAP Repairs & Maintenance Repairs and maintenance not covered by warranty DIRECT SERVICES 410 Office Supplies Normal office and computer supplies 412 Office Equipment 8 Repairs Small office/computer equipment and repair 413 Plotter Extended Warranty Annual extension of warranty on HP plotter 420 Liability Insurance Liability and Worker's Compensation insurance through TML Risk Pool 425 Texas Workforce Commission Unemployment tax, a % of first $9000 per quarter per employee (TWC provided estimate) 430 Professional Development Staff training, professional seminars and conference, etc. 440 Rent Office Rent 445 450 Utilities Professional Fees Electricity, gas & water costs for office Legal, professional consultants' and audit fees 460 Postage 8 Delivery Normal postage and carrier fees, address notifications 470 Vehicle Expense Fuelfoilftireslvehicle allowance 476 Vehicle Insurance Physical and liability insurance for leased vehicles 480 Repairs & Maintenance Minor repairs to office, janitorial service 8 supplies 490 Bank Service Charges Normal banking service fees MISCELLANEOUS 510 Awards 8 Honorariums Plaques, certificates, floral offerings (legal or morally obligatory) 520 Dues & Subscriptions Professional association/affiliate fees, professional journals 8 periodicals 530 Public Education 8 Advertising 911 education material, education presentations, official advertisements 540 Local Meetings Costs associated with Board & committee meetings, volunteer organizations meetings, executive meetings, etc. 550 Telecommunications Administrative phone, fax, modem, pager and Internet costs 560 Sundry Any other expenses not otherwise accounted for CAPITAL EXPENSES ACCOUNT 6XX Major and capitalized equipment purchases exceeding $500 per occurrence, major repairs/improvements exceeding $500 per occurrence, major emergency repairs » Capital Expenses anticipated & under consideration: r ' Wireless Caller Locating Service 35,000 z Computer Hardware/Upgrades 1,800 3 Computer Software/Upgrades ° Radio interface to fire channels 3,000 1,200 for SO & PD 41,000 'Caller Location Phase I & II remain to be implemented. Costs estimates still fluctuate, and recent and impending FCC rule changes further confuse cost estimating. $35,000 is a rough estimate for the District. z Necessary upgrades to keep abreast of new technologies. 3 Cost to migrate to Win2000/XP operating system and necessary major updates to existing software. °Radio-console interface to allow SO and PD dispatchers to communicate on West and East 9-1-1 fire channels. (Currently, only PD can communicate on Central 9-1-1 fire channel) r i COST ADJUSTMENTS TO FY 2002 PROPOSED BUDGET (10-15-01) 210 Proposed 3% COLA increase for employees 211 5% of annual salary of non-exempt employees M 212 SS & medicare @ 7.65% 213 medical insurance up 6% 214 TCDRS retirement reduced due to decrease employer contribution for 2002 (from 11 % to 7%) 220 Temp help. Based on our cost of $12lhour for one year N 310 no change 320 offered to us for 275 less this year from TCI 350 no change is there are no changes in service providers 355 no change 360 Pager provider able to put us on flat fees for pager groups, + Harper 8 Comfort groups added 365 increased 3900 for lease of west 9-1-1 repeater 370 unchanged. No significant cost history to alter. 410 Up $1200 base on cost increase trends of last year 412 5°k increase to be on safe side ' 413 no change if available to us this year 420 Missed last year by $95, told will probably not increase more than 3% for 2002, based on our re-rate this year, for which I received the paperwork today (10-12-01) 425 TWC estimate is will not exceed 3% for 2002 (currently 2.8%). Calculated on the $9000 of each employee's salary 430 unchanged. 440 5% increase goes into effect April 2002, if we keep lease which expires 03/02 445 10% shot in the dark increase 450 no change 460 Upped $2480 for cost of address notices 470 unchanged 476 Am told will not exceed $1000 for 2002 by TML 480 unchanged 490 unchanged 510 unchanged 520 Up $75 due to increase in General Service Commission annual fee 530 no change 540 Reduced $200 based on last two years actual expenses 550 Up $600 for fourth admin line at office 560 unchanged FY-2002 BUDGET vs. FY-2001 " ""`'' SS$ GENERAL OPERATIONS FY-2002 ~`;(~ + (+l-) (+I-) Personnel ~ :~ 210 Salaries 126139 '~"~~$~, 3,674 3% 211 Overtime 3883 ~' 114 3% 212 Payroll Taxes 9947 r ~ ~~ 22 0% 213 Medical Insurance 18884 ~ ,~~ 1,111 6% 214 TCDRS Retirement 8830 c 1~+FT1: -4,641 -34% 220 ContracVTemporary Help 24000 + c~QU -2,000 -8% Subtotal 191683 '/~4G~4 -1,721 -1 Operations ~ ~r ~ , ~~ ~ `s^ 310 PSAP Operations 36000 t 0 0% 320 PSAP warranty 2000 :. . ~.7~; -275 -12% 350 Service Provider Charges 32000 „ 0 0% 355 Language Line 600 ` 0 0% 360 VFD Pager Service 3800 $,} -400 -10% 365 Radio Repeater Service 9900 r ~}h 3,900 65% 370 PSAP Repairs & Maintenance 800 ~ ='`t~ 0 0% Subtotal 85100 " 3,225 4% Direct ~1~a~a 410 Office Supplies 4700 ;,gp0' 1,200 34% 412 Office Equipment & Repairs 5800 ~ w ~r°wS+#~I 280 5% 413 Plotter Extended Warranty 936 .,~4~ 0 0% 420 Liability Insurance 3100 ~. 200 7% 425 Texas Workforce Commission 1200 ; -550 -31°k 430 Professional Development 2000 t Qpp: ~ 0 0% 440 Rent 8100 .~ .. ~. ~f 360 5°k 445 Utilities 2640 `~; 240 10% 450 Professional Fees 7000 h 0 0% 460 Postage 8 Delivery 4080 , ~ '' " `'~'~ 2,480 155% 470 Vehicle Expense 7200 0 0% 475 Vehicle Lease 0 , ~ ~, ~ -8,976 -100% 476 Vehicle Insurance 1000 :~ -200 -17% 480 Office Maintenance & Repairs 3300 ~ 0 0% 490 Bank Service Charges 40 ' ~' 0 0% Subtotal 51096 ~~i k ~, -4,966 -9% Miscellaneous t ~~ ~?' 510 Awards & Honorariums 200 ` "2~ 0 0% 520 Dues 8 Subscriptions 625 .. . ; ,;° 75 14% 530 540 Public Education & Advertising Local Meetings 600 600 } ,,.. ` 0 -200 0% -25% 550 Telecommunications 9400 d~tiQU 600 7% 560 Sundry 2000 `_"~'~ . 0 0% Subtotal 13425 4 ' ~ 4 ~, 475 4% , , TOTAL, GENERAL OPERATIONS 341304 i21~ ? -2,987 -1% CAPITAL EX PENDITURES 41000 ~ r~_ ~ ,: ~ -4 000 -9% ~ , <.~ '_ TOTAL EXPENDITURES 382304 -6,987 -2% Gregory R. Seibert ~RI'i Firli Pi ~ISIU ;i'CUUN'i.1~J~' Independent Auditor's ReooR July 13, 2001 To the Board of Managers Kert Emergency 9-1-1 Network Kerrville, Texas I have audited the acrxrmpanying general purpose financial statements of the Kerr Emergency 9-1-1 Network (the District) as of and for the year ended December 31, 2000. These general purpose financial statements are the responsibility of the District's management. My responsibility is to express an opinion on these general purpose financial statements based on my audit. I conducted my audit in accordance wfth generally accepted auditing standards. Those standards require that i plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overel! general puryase financial statement presentation. 1 believe that my audit provides a reasonable basis for my opinion. In my opinion, the general purpose financial statements referred to in the first paragraph present fairly, in all material respects, the financial posNion of the Kerr Emergency 9-1-1 Network as of December 31, 2000, and the results of its operations for the year then ended in conformity wfth generally accepted accounting principles. ~. ~~ GREGORY R. S (BERT CERTIFIED PUBLIC ACCOUNTANT 222 Sidney Baker South, Suite 350 F • Kerrville, Texas 78028 • (830) 257-5900 • Fax (830) 895-7881 KERR EMERGENCY 9-1-1 NETWORK COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS December 3l, 2000 ASSETS Assets: Cash and investments Accounts recevable Furniture and equipment LIABILITIES AND FUND EQUITY Liabilities: Accounts payable Accived liabilities Total liabilities Fund equity: Fund balance -unreserved Investment in general fixed assets Total liabilities and fund equity Governmental Account Fund Types Group General Totals General Fixed Assets (Memo Only) $ 292,455 - $ 292,455 45,288 - 45,268 - 352,466 352,466 $ 337,723 $ 352,466 $ 690,169 $ 500 $ - $ 500 9,343 - 9,343 9,843 - 9,843 327,880 - 327,880 - 352,466 352,466 327,880 352,466 680,346 $ 337,723 $ 352,466 $ 690,189 See independent auditors report and accompanying notes to financial statements. KERR EMERGENCY 9-1-1 NETWORK COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ALL GOVERNMENTAL FUND TYPES Year Ended December 31, 2000 Revenues: Service fees Interest income Reimbursements F~rpenditures: Personnel services Operations (PSAP) Direct Services Capital outlay Miscellaneous F~ccess of revenues over expendNures Fund balance, beginning of year Fund balance, end of year See independent auditor's report and accompanying notes to financial statements. Governmental Fund Types General $ 276,038 15,596 35 291,669 148,533 89,275 43,502 12,113 12,939 306,362 (14,693} 342,573 $ 327,880 KERR EMERGENCY 9-1-1 NETWORK COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -GENERAL FUND Year Ended December 31, 2000 Adjustment Actual on Variance - to Budgetary Budgetary Favorable Actual Basis Basis Budget (Unfavorable) Revenues: Service fees $ 276,038 S 8,895 $ 284,933 $ 288,000 $ (3,067) Intereest income 15,598 - 15,596 13,000 2,596 ReimtwrsemeMs 35 - 97 1,100 (1,003) 291,869 8,885 300,626 302,100 (1,474) 6cpenditures: Personnel services 148,533 (815) 147,718 155,070 7,352 Operations (PSAP) 89,275 - 89,275 93,748 4,473 Direct services 43,502 - 43,502 53,603 10,301 Capital outlay 12,113 - 12,113 43,000 30,887 Miscellaneous 12,939 - 12,939 12,350 (589) 308,382 (815) 305,547 357,971 52,424 Excess of revenues over expenditures (14,693) 9,710 (4,983) (55,871) 50,888 Fund balance, beginning of yea 342,573 - 342,573 342,573 - Fund balance, end of year $ 327,880 $ 9,710 $ 337,590 $ 286,702 $ 50,888 See independent audRor's report and accompanying notes to financial statements. KERR EMERGENCY 9-1-1 NETWORK NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 1 -Summary of Sian cant Accounting Policies The Kerr Emergency 9-1-1 Network (the Distrid) is a special communications distrid authorized by the Emergency Communication Network Ad (Article 1432e, Vernon's Texas Civil Statutes) and confirmed by the voters of Kerc County on November 3, 1987. Faes were colleded beginning in March 1988, and the Distrtd became operational in March 1990. The purpose of the Distrtd is to establish the number 9-1-1 as the primary emergency telephone number to communities in the Kerr County area, in order to facilitate a quick response to any person calling the number seeking police, fire, medical, and other emergency services. Tfie 9-1-1 system became fully operational on March 31, 1990. Since that date, the adivities of the Distrid have included database management, training, public education, administrative, planning and fiscal management of the Distrid to establish the number 9-1-1 as the primary telephone number in order to facilitate a quick response to emergencies. Reoortina Entiri -The Distrtd, for financial purposes, includes all of the funds and account groups relevant to Its operations. Generally accepted accounting principles require that the financial statements of the Distrid indude those of separately administered organizations for which the Disirid is financially accountable. Financial accountability is determined on the basis of budget adoption, taxing authority, funding and appointment of the respedive governing board. Based on the foregoing criteria, there are no component units required to be included in these financial statements. Fund Accounting -The accounts of the Distrid are organized on the basis of funds and account groups. A fund is a separate accounting entity with aself-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorcled in the funds because they do not diredly affed net expendable financial resources. These funds and account groups are used to report on the District's financial position and results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transadions related to certain governmental fundions or adivities. Resources are accounted for in individual funds based upon the purposes for which they are to be spent and the restrictions, if any, on the spending adivities. The District uses the following generic fund types in its adivities: CAI KERR EMERGENCY 9-1-1 NETWORK NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 1 - Summarv of Significant Accounting Policies (continued) Govemmental Fund Tvoes Govemmental Funds are those through which most govemmental functions of the District are financed. The acquisition, use and balances of the District's expendable financial resources and the related liabilities (except for those accounted for in proprietary funds) an: accounted for through govemmental fund types. The measurement focus is based upon determination of changes in financial position, rather than upon net income determination. The following are the Districts govemmental fund types: General Fund -The general operating fund of the District, accounts for all financial resources of the District that are not required to be accounted for in a special revenue fund. ' Account Groups Account groups are used to establish accounting control and accountability for the District's general fixed assets. The account groups are not "funds.° They are concerned only with measurement of financial position and do not measure results of operations. The following are the District's account groups: General Fixed Asset Account Group -Fixed assets used in governmental fund type operations (general fixed assets) are accounted for in the General Fixed Assets Account Group rather than in govemmental funds. Capkal outlays in funds other than Proprietary Funds are recorded as expenditures of those funds at the time of purchase and are subsequently recorded for control purposes in the General Fixed Assets Account Group Basis of AccouMina -The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All govemmental funds are accounted for using a curtent financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are inctuded on the balance sheet. Operating statements of these funds present increases (.e., revenues and other financing uses) in net assets. The modified accrual basis of accounting is used by all govemmental fund types. Under the modified accrual basis of accounting, revenues an; recognized when susceptible to accrual (i.e., when they become both measurable and available). °Measurable' means the amount of the transaction can be determined and °available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The District considers all revenue to be available if collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incurred. Budgets and Budaetarv Accounting -The Director shall prepare, under the direction of the Boarl an annual budget for the District. To be effective, the budget must: 1. Be approved by the Board KERR EMERGENCY 9-1-1 NETWORK NOTES TO FINANCIAL STATEMENTS December 31, 2000 Note 1 - ~ummarv of Significant Accounting Polices (continued) M 2. Be presented to and approved by the Commissioners Court of each county in the district M 3. Be presented to the goveming body of each other participating jurisdiction and approved by a majority of those jurisdictions. 4. The Board shall submit a draft of the proposed budget to the goveming bodies of the participating jurisdictions not later than the 45~" day before the date the Board adopts the budget. The participating jurisdictions shall review the proposed budget and submit any comments regarding the budget to the board. 5. If the goveming body of a participating jurisdiction does not approve or disapprove the budget before the 61" day after the date the body received the proposed budget for review, the budget is approved by operation of law 6. A revision of the budget must be approved in the same manner as the budget. The District prepares the annual budget using the cash basis of accounting General Fixed Assets - Furniture and equipment are stated on the basis of historical cost. Assets acquired through gifts or donations are recorded at their estimated fair value at the time of acquisition. In accordance with generally accepted accounting principles, no provision is made for depreciation of such assets in the General Fixed Assets Account Group. Risk Manaoement -The District provides for potential losses due to insurable risks primarily through the purchase of commercial liability insurance. Such insurance covers risk areas such as losses related to property damage or theft and bonding of the Board of Managers. Total Columns on General Puroose Statements -Total columns on the General Purpose Statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or cash flows in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation. Use of Estimates -The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. r .. ~~.. °;:. KERR EMERGENCY 9-1-1 NETWORK NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2000 Note 2 -Cash and Investments ~ Deposits (cash and certificates of deposit) are carried at cost, which approximates market value. The varying amount of deposits is separately displayed on the balance sheet as °Cash and Investments". At December 31, 2000, $200,000 of the deposits of the District were covered by federal depository insurance. The remaining balance is collateralized. Note 3 -Fixed Assets Activity in the General Fixed Assets Account Group for the District for the year ended December 31, 2000, was as follows: ~ Balance Balance 12/31/99 Additions Retirements 12/31/00 Office Equipment $ 74,102 0 0 $ 74,102 Equipment 267,476 10,888 0 278,364 $ 341,578 10,888 0 $ 352,466 Note 4 -Pension Plan The District participates in an annually determined contribution rate (ADCR) plan, which is a subdivision plan of the Texas County and District Retirement System. The District contributes eleven percent of participating employee's annual salaries into the plan. Participating employees are t required to contribute seven percent of their annual salary into the plan. The District contributed $12,279 to this plan during the year ended December 31, 2000. i 1