Financial Transparency

The City of Rockport is committed to comprehensive and transparent financial and fiscal management as a demonstration of strong accountability, customer oriented values, ethics, integrity, and stewardship.  Every effort is made to ensure that the City's financial information is easily accessible and readily available.  The documents and other information available below provide a comprehensive picture of the City's financial condition.  Please direct questions about these documents to the Director of Finance.


- Comprehensive Annual Financial Reports  contain the financial information on what actually has occurred after the fiscal year is completed, along with comments from an external auditor who has conducted various internal control tests and reviewed the financial statements.


Most Recent Audit | View All Audits


The Annual Budget is the financial plan that is prepared before the beginning of each fiscal year.  The budget preparation process extends over several months and includes careful deliberation on how to allocate limited resources to meet the priorities identified by the citizens of Rockport.

Most Recent Budget | View All Budgets
Proposed Budget 2018-2019 

Check Registers  -

A summary of payroll and accounts payable registers. Check registers provide additional transparency for City business transactions and depict which vendors the City utilizes to provide various goods and services for city operations.  

A searchable check register is available through the City's OpenGov portal by clicking here.  This tool allows you to sort the register by a variety of filters, as well as search using words.

Debt -

Texas cities issue debt to fund a variety of purposes, including streets, public utilities, facilities, large pieces of equipment, etc.  They can issue both tax-supported and revenue-supported debt, the latter to be repaid through the revenues generated by the project that the debt supports, such as utility service fees.  Debt accomplishes two principal objectives of public finance.  First, for debt issued for capital projects, the users of public infrastructure are repaying the debt through tax payments.  This is typically called "pay-as-you-use" (payuse) financing and is considered more equitable as the taxpayers receiving the benefit are paying the taxes needed to repay the bond.  Second, the use of debt smooths spending on (often) large and expensive infrastructure projects.  Without a bond issue, the jurisdiction would be required to make periodic lump sum payments for infrastructure,.  Accordingly, taxes would fluctuate as the payments are made.  The City of Rockport's ability to borrow is governed by State law and the City's Charter.  Use the links below to learn more about the City of Rockport's debt.

Bond Election Pledge
Consolidated Debt Balance Repayment Schedule
Debt Allocation by Fund and Bond Descriptions
Legal Debt Margin Computation
Long Term Debt Policy
Notice of Intent to Issue Certificates of Obligation
Preliminary Official Statement - CO Bonds 2015
Standard & Poor's Bond Rating 2014
Standard & Poor's Bond Rating 2015
Fitch Bond Rating 2015

Energy Consumption and Spending

HB 3693, via Government Code Sec. 2264.001(b), requires all political subdivisions of the State of Texas to disclose their consumption and spending for electricity.

HB 3693 Compliance Report - Municipal Energy Usage for Calendar Year 2018

The City of Rockport purchases natural gas from the City of Rockport.  In Calendar Year 2018, the City purchased a total of 17,315 thousand cubic feet (MCF) of natural gas.

The City purchases electricity from GEXA Energy.  In Calendar Year 2018, the City purchased a total of 4,520,348 kilowatt hours.

The City purchases water from City of Rockport.  In Calendar Year 2018, the City purchased a total of 5,430,200 gallons of water.

The total cost of natural gas, electricity and water purchased by the City in Calendar Year 2018 is $517,194.

Monthly and Quarterly Financial Reports

- The monthly financial report provides a summarized view of the revenue and expense forecasts for major funds.  This report compares actual revenues to date with revenues as of the same period last year and expenditures to date with incremental budget appropriations.  Budgeted revenue and expenditure amounts for the fiscal year can also be compared to current project amounts.  Additionally, a separate quarterly investment report provides information on the City's investments.

Most Recent Monthly Financial Report
View All Monthly Financial Reports
Most Recent Quarterly Investment Report
View All Quarterly Investment Reports

OpenGov - 

The City of Rockport utilizes the OpenGov platform to enable government officials, and citizens alike, access to revenue and expenditure data by fund, department or type of account.  Working as a complement to the traditional budget and using an intuitive, visual presentation to provide context and structure, the system displays the full depth of the General Ledger, from government-wide totals down to the individual object level and from current month-to-date to historical data.  OpenGov's innovative filter system also makes navigating complex budget data a breeze.  In addition, anyone can export the raw data into an Excel document or as an embeddable image.

Rockport OpenGov

Tax Information -

 A list of taxes assessed by the City of Rockport.
   Tax Rates for Local Entities

Texas Transparency

- The Texas Comptroller of Public Account utilizes its Texas Transparency website to offer additional features citizens can use to learn more about state and local government finances.
 Texas Transparency in Government 

The City of Rockport is among the first 11 Texas cities to earn the Platinum Award in the Leadership Circle program, sponsored by the Texas Comptroller of Public Accounts.  The Platinum Award is the highest level of achievement and the City has won the honor for the past two years.

The Leadership Circle program was developed in 2009 to recognize local governments across Texas that strive to meet a high standard for financial transparency.  Among the criteria evaluated are accessibility of books to the public; providing clear, consistent pictures of spending; and sharing information in a user-friendly format that lets citizens drill down for more detail.