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Tony Sims, County Auditor
Financial Transparency

Chambers County Auditor's Office

PO Box 910
Anahuac, Texas 77514
Phone: 409-267-2403
Fax: 409-267-4434

Welcome to the Chambers County Financial Transparency Webpage. Chambers County has adopted the State of Texas’ recommended practices for a Financial Transparency Webpage, in an effort to set the standard in making financial information transparent and accessible. On this webpage you will find budget information, check registers, property tax rates and various other financial reports.

Adopted Budgets

The annual budget serves as the foundation for Chambers County’s financial planning and control. All County departments are required to submit budget requests to the County Judge each year. Commissioners’ Court is required to hold public hearings on a proposed budget. The County adopts a final budget prior to setting the ad valorem tax rate, normally finalized by September 30th of each year. The appropriated budget is prepared by fund, department, and category. All transfers of appropriations, either between departments or within an individual department’s budget, require approval of Commissioners’ Court. Budget-to-actual comparisons are provided in this report.

GFOA Distinguished Budget Award FY 2017
GFOA Distinguished Budget Award FY 2018
GFOA Distinguished Budget Award FY 2019


Public Information Act 
Under Texas Law (Government Code, Chapter 552), the public has the right to access most county records. Chambers County Officials and Department Heads are expected to promptly release information that is not confidential by law, unless an exception to disclose exists or an Attorney General's opinion is sought. To view the Texas Public Information Act, please visit the Attorney General's Website.
To Submit a Public Information Request to Chambers County
Your request must be in writing. It can be sent by mail, fax, email, or in person to the Public Information Officer. Include as much description and detail as possible to enable the county to accurately identify and locate the information being requested.
Send your written request to:
Chambers County Attorney’s Office
PO Box 1200
Anahuac, Texas 77514
Phone: 409-267-2411
Fax: 409-267-8296
Email the Public Information Office
For more information on transparency of records, please visit the following website :
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Contracts and Procurement 
Chambers County Purchasing Department
George Barrera, Purchasing Agent
404 Washington Avenue
PO Box 1380
Anahuac, Texas 77514
Phone: (409) 267-2447
Fax: (409) 267-3692
The Chambers County Commissioners Court and Purchasing Department are committed to transparency and providing residents with meaningful information. Please contact the Purchasing Department if you have any questions or concerns. 
Vendor Information  

Public Management - Contract - Grant Application and Administration Services for Disaster Recovery Programs

LJA-CC - Contract - Grant Engineering - Disaster Recovery Projects

Public Management - Contract - Grant Consulting - CDBG/TDA

LJA-CC - Contract - Grant Engineering - CDBG/TDA

Chambers County Debt

Chambers County records reflect a modest debt level and a much improved reserve level that have resulted from conservative fiscal management practices. The County practices conservative budgeting and adopts a fund balance policy that requires the County to maintain an unassigned fund balance in the General Fund not less than 25% of annual expenditures.

Chambers County recognizes several long-term needs that continuously need studying and funding by Commissioners' Court. Road construction and other infrastructure projects will be necessary to facilitate growth in industry and population.

For more information on County Debt please visit the Texas Comptroller of Public Accounts Debt at a Glace website

For debt information provided by the State please visit the Texas Bond Review Board website

* At this time there are no bond elections scheduled



Audit Reports

The independent audit of Chambers County’s financial statements is part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair representation of the financial statements, but also on the County’s internal controls and compliance with legal requirements, with special emphasis on internal controls and compliance with legal requirements involving the administration of federal awards.
The Chambers County Auditor’s Office also audits the records, internal controls, financial accounts and compliance of various County departments and programs.

GFOA Certificate of Achievement for Excellence in Financial Reporting FY 2016

Financial Summaries




Traditional Summary

Other post-employment benefits (OPEB) are the benefits that an employee will begin to receive at the start of retirement. Chambers County offers its retirees continued health insurance.


For Fiscal Year-End December 31, 2020 Reporting

Increase (Decrease)

Total OPEB Liability (a)

OPEB Plan Net Position (b)

Net OPEB Liability (a) - (b)

Balances Beginning at 1/1/2020

$ 11,481,364

$ 5,949,900

$ 5,531,464

Changes for the year:

Service Cost








Actuarial Experience




Assumptions Changes




Plan Changes




Contributions- Employer




Contributions- Employee




Contributions- Other




Net Investment Income




Benefits Payments from Trust




Administrative Expense




Net Changes







Balances Ending at 12/31/2020

$ 9,909,345

$ 8,395,979

$ 1,513,366


* Information from Lauterbach & Amen, LLP- Actuarial GASB Disclosures Statements 74 & 75

Click here for the full 2020 Actuarial Report

2021 -Updated10-4-2021

2021 - Updated 9-15-2021
2020 - Updated 1-6-2021

2021 - Updated10-4-2021
2020 - Updated 1-6-2021

2021 - Updated 9-15-2021
2020 - Updated 1-6-2021

2021 - Updated 9-15-2021
Policies & Procedures
The County annually adopts a formal investment policy that is consistent with the Public Funds Investment Act and Public Funds Collateral Act. The County follows the “prudent person rule” in investment decisions. The objectives of the County Investment Policy are to ensure the safety of the principal, to maintain adequate liquidity, and yield the highest possible return subject to the first two principals. Cash was invested according to policy guidelines in fiscal year 2015. The County depository contract is with Prosperity Bank, with local branches in Winnie, Texas and Mont Belvieu, Texas. 
The County also has a budget policy in place to help guide the budget adoption process; it is updated accordingly each year.
Property Tax Rates
The Chambers County Tax Assessor- Collector is responsible for levying, collecting and disbursing property taxes. Property taxes are also known as ad valorem taxes because the taxes are levied on the value of the property. The governing body of each taxing unit, and the Chambers County Commissioner’s Court set the tax rate.  The certified appraisal roll and the tax rates are used to levy the current property tax rates in October of each year. 
Property Tax Rates
  • Pension Information
    Chambers County is a member of the Texas County and District Retirement System (TCDRS). TCDRS is a statewide, agent multiple-employer, public-employee retirement system. TCDRS serves 800 actively participating counties and districts thought Texas. Each employer maintains its own customized plan of benefits. Chambers County’s plan provides the following benefit level: 
     Employee contribution rate:  7% of pay
     Employee matching rate:  220%
     Years required for vesting:  8 years
     Service retirement eligibility:  75 years total (age + service)
     or 30 years at any age
     Prior service credit:  145%
      Actuarial Information as of December 31, 2020:
     Actuarial accrued liability (AAL)  $126,977,272
     Actuarial value of assets (AVA)  $110,396,545
     Unfunded actuarial accrued liability (UAAL)  $16,580,727
     Funded Ratio (AVA/AAL)  86.9%
     Equivalent single amortization period  12.8 years
     Assumed rate of return  8.94%
     Valuation payroll  $29,315,806
     UAAL as a percent of covered payroll  31.62%


    The following documents can be found at the top of this page:
    • 2016-2020 TCDRS Comprehensive Annual Financial Report (CAFR)
    • 2016-2020 Actuarial valuations, located in the CAFR Report
    • Statement of Fiduciary Net Position, located in the CAFR Report
    • Schedule of Changes in Fiduciary Net Position
    • See tab above for Chambers County Other Post-Employment Benefits (OPEB)





  • Portfolio Management Strategy

    The long-term expected rate of return of TCDRS assets is determined by adding expected inflation to expected long-term real returns, and reflecting expected volatility and correlation. The target allocation and best estimate of geometric real rate of return for each major asset class are summarized in the following table:

    Asset Class

    Target %

    Long-Term Expected Real Rate of Return (Geometric)

    U.S. Equities



    Global Equiuties



    Int'l Equities- Developed Markets



    Int'l Equities- Emerging Markets



    Investment- Grade Bonds



    Strategic Credit



    Direct Lending



    Distressed Debt



    REIT Equities



    Master Limited Partnerships (MLPs)



    Private Real Estate Partnerships



    Private Equity



    Hedge Funds



    Cash Equiuvalents



    * Geometric real rates of return equal the expected return minus the assumed inflation rate of 2.0% per Cliffwater's 2021 capital market assumptions

  • Contributions:
    Actuarially Determined Contributions
    (as a % of pay) 
    2020 2019 2018  2017 2016
    Employee 7.00% 7.00% 7.00% 7.00% 
    Employer 14.22% 14.22% 14.22% 14.22% 14.22%
    Total Required Contributions 21.22% 21.22% 21.22% 21.22% 21.22%


    Click here for downloadable data

Chambers County has received the Transparency Star award from the Texas Comptroller's Office for financial transparency in Public Pension.


Important Links:

Financial Reports

The County Auditor has responsibility of prescribing the systems and procedures for handling the finances of the County and examining, auditing, and approving all disbursements from County funds prior to submission to the Commissioners’ Court for approval.
The financial reporting entity of Chambers County includes all of the funds for the County. The County provides a full range of services including police protection, legal and judicial services, and construction and maintenance of roads and bridges. The transactions of all elected county, district, and precinct officers are also included. Although these officials are responsible solely to the electorate, the officials receive funding for the operation of their departments from the Commissioners’ Court, which has discretion over those expenditures.
The Chambers County Treasurer must report at least monthly, a financial report to Commissioner’s Court that details money received and disbursed, and debts due to and owed by the County. 
Treasurer's Reports and Check Expense Registers
Treasurer's Report
Treasurer's Report
Treasurer's Report
Treasurer's Report
Treasurer's Report
Check Expense Register
Check Expense Register
Check Expense Register
Check Expense Register
Check Expense Register

Outstanding Check List Notice
Request for Unclaimed Money Disbursement

Outstanding Check List - August 2010-September 2017
Outstanding Check List - October 2017-September 2018
Outstanding Check List – October 2018-September 2019


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