Report on the

Mobile County Racing Commission
Mobile County, Alabama
January 1, 2009 through December 31, 2014

Filed: October 16, 2015

Department of
Examiners of Public Accounts
50 North Ripley Street, Room 3201
P.O. Box 302251
Montgomery, Alabama 36130-2251
Website: www.examiners.alabama.gov

Ronald L. Jones, Chief Examiner
15-554

 State of Alabama
Department of

Examiners of Public Accounts
Ronald L. Jones
ChiefExaminer

P.O. Box 302251, Montgomery, AL 36130-2251
50 North Ripley Street, Room 3201
Montgomery, Alabama 36104-3833
Telephone (334) 242-9200
FAX (334) 242-1775

Honorable Ronald L. Jones
Chief Examiner of Public Accounts
Montgomery, Alabama 36130

Dear Sir:
Under the authority of the Code of Alabama 1975, Section 41-5-21, I submit this
report on the Mobile County Racing Commission, Mobile County, Alabama, for the
period January 1, 2009 through December 31, 2014.

Respectfully submitted,

~aB.W~
Angela B. Waters
Examiner of Public Accounts
rb

15-554

 Table of Contents
Page
Summary

A

Contains items pertaining to state and local legal compliance,
office operations and other matters.
Financial Information
Exhibit #1

Comparison of Agency Distribution and Operating
Expenses by Racing Season

1

2

2014 Racing Season
Exhibit #2
Statement of Operations

4

Exhibit #3

Net Amount for Agency Distributions

5

Exhibit #4

Distributions to Agencies

6

2013 Racing Season
Exhibit #5
Statement of Operations

7

Exhibit #6

Net Amount for Agency Distributions

8

Exhibit #7

Distributions to Agencies

9

2012 Racing Season
Exhibit #8
Statement of Operations

10

Exhibit #9

Net Amount for Agency Distributions

11

Exhibit #10

Distributions to Agencies

12

2011 Racing Season
Exhibit #11 Statement of Operations

13

Exhibit #12

Net Amount for Agency Distributions

14

Exhibit #13

Distributions to Agencies

15

Mobile County
Racing Commission

 Table of Contents
Page
2010 Racing Season
Exhibit #14 Statement of Operations

16

Exhibit #15

Net Amount for Agency Distributions

17

Exhibit #16

Distributions to Agencies

18

2009 Racing Season
Exhibit #17 Statement of Operations

19

Exhibit #18

Net Amount for Agency Distributions

20

Exhibit #19

Distributions to Agencies

21

Notes to the Financial Information

22

Additional Information

23

Provides basic information related to the Commission.
Exhibit #20

Commission Members and Official – a listing of the Commission
members and official.

___________________________________________

Mobile County
Racing Commission

24

 Department of

Examiners of Public Accounts
SUMMARY
Mobile County Racing Commission
Mobile County, Alabama
January 1, 2009 through December 31, 2014

The Mobile County Racing Commission (the “Commission”) was created by statute to
regulate, license and supervise greyhound racing and wagering under Act Number 86-545,
Acts of Alabama, as amended. Effective July 26, 1995, the Commission was authorized to
establish necessary rules and regulations for the reasonable regulation of the broadcasts
of horse races and dog races conducted outside of Mobile County, and allow all forms of
pari-mutuel wagering on those races. The Commission, a three-member body, oversees the
distribution of license fees, taxes, commissions, and other monies received and has the
authority to impose penalties for violations of various rules and regulations.
This report encompasses an examination of the Mobile County Racing Commission for
compliance with applicable laws and regulations of the State of Alabama in accordance with
the requirements of the Department of Examiners of Public Accounts under the authority of
the Code of Alabama 1975, Section 41-5-14.
Tests performed during the examination did not disclose any material instances of
noncompliance with applicable state or local laws and regulations.
The following officials were invited to an exit conference to discuss the contents
of this report: Racing Commission Coordinator: Bobbie J. King; and Commissioners:
Robert E. Davis, Michael E. Box, and Edward C. Menton. The following individuals
attended the exit conference held at the Office of the Racing Commission: Racing
Commission Coordinator: Bobbie J. King; Commissioners: Robert E. Davis, Michael E. Box
and Edward C. Menton; and a representative from the Department of Examiners of Public
Accounts: Angela Waters, Examiner.

15-554

A

 This Page Intentionally Blank

Financial Information

Comparison of Agency Distributions and Operating Expenses by
Racing Season
January 1, 2009 through December 31, 2014
2014
Racing
Season
Agency Distributions
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Education
Chickasaw Board of Education
Satsuma Board of Education
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
City of Semmes
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Agency Distributions
Operating Expenses
Total Distributions and Operating Expenses
Operating Expenses - Percentage
of Revenues and Receipts
Percentage Increase/(Decrease) over Prior Season
Distribution
Operating Expenses

Mobile County
Racing Commission

2

$

$

41,858.28 $
16,933.60
21,512.25
1,268.44
914.77
317.33
531.43
7,420.34
1,268.44
10,084.05
15,538.32
3,337.43
899.36
1,974.41
376.77
908.49
426.69
575.17
231.84
283.67
182.33
126,843.41
800,094.15
926,937.56 $

2013
Racing
Season

81,821.97
33,100.68
42,657.72
2,479.45
1,605.78
521.63
927.40
14,504.80
2,479.45
19,711.64
30,373.30
6,523.78
1,757.98
3,859.45
736.47
1,775.83
834.06
1,124.29
453.16
554.51
356.43
248,159.78
796,768.94
1,044,928.72

86.90%

77.03%

-48.89%
0.42%

-79.88%
-1.26%

Exhibit #1

 2012
Racing
Season

$

$

407,130.75 $
164,702.90
218,321.70
12,337.31
6,954.01
364.05
535.06
72,173.19
12,337.31
98,081.50
151,131.87
32,461.11
8,747.41
19,203.91
3,664.58
8,836.25
4,150.22
5,594.28
2,254.91
2,759.17
1,773.55
1,233,515.04
806,908.83
2,040,423.87 $

2011
Racing
Season

88,271.97
35,710.04
47,739.43
2,674.91
1,345.16

2010
Racing
Season

$

15,648.23
2,674.91
21,265.55
32,767.64
7,414.77
1,948.77
4,216.87
803.52
1,941.50
350.53
1,231.32
473.30
614.51
398.08
267,491.01
832,998.03
1,100,489.04 $

124,993.65 $
50,565.61
67,818.60
3,787.68
1,685.43

2009
Racing
Season

147,157.39 $
59,531.82
80,290.68
4,459.32
1,537.68

22,157.95
3,787.68
30,112.11
46,399.14
12,448.84
2,766.89
5,342.50
1,005.63
2,472.55

26,086.97
4,459.32
35,451.52
54,626.54
14,656.28
3,257.52
6,289.81
1,183.93
2,910.98

1,590.84
366.95
870.41
596.06
378,768.52
842,397.83
1,221,166.35 $

1,872.92
432.00
1,024.75
701.77
445,931.20
935,525.97
1,381,457.17 $

2008
Racing
Season

359,934.99
145,610.05
198,160.12
10,907.13
1,985.54

63,806.65
10,907.13
86,711.60
133,612.21
35,848.08
7,967.62
15,384.40
2,895.84
7,120.04
4,581.02
1,056.68
2,506.47
1,716.47
1,090,712.04
909,141.31
1,999,853.35

68.97%

60.78%

52.54%

53.61%

45.45%

361.14%
-3.13%

-29.38%
-1.12%

-15.06%
-9.95%

-59.12%
2.90%

-23.25%
9.51%

Mobile County
Racing Commission

3

Exhibit #1

 Statement of Operations
January 1, 2014 through December 31, 2014

General
Fund
Revenues and Receipts
Pari-Mutuel Receipts
License Fees
Fines Collected
Interest Income
Other
Total Revenues and Receipts

$

Contingency
Fund

904,775.28 $
3,036.00
50.00
59.70
12,490.66
920,411.64

Total
Funds

$

317.80
317.80

904,775.28
3,036.00
50.00
377.50
12,490.66
920,729.44

Expenses and Disbursements
Operating Expenses
Commissioners Compensation
Employees Compensation
Fringe Benefits
Laboratory Analysis Expense
Office Expense
Bonding, Insurance and Legal Expense
Travel Expense
Maintenance
Other
Total Operating Expenses

141,525.00
351,435.50
242,498.66
26,480.00
8,420.73
8,203.96
5,813.47
622.73
15,094.10
800,094.15

141,525.00
351,435.50
242,498.66
26,480.00
8,420.73
8,203.96
5,813.47
622.73
15,094.10
800,094.15

Disbursements
Agency Distributions
Board of Relief-Fines
Total Disbursements
Total Expenses and Disbursements

126,843.41
50.00
126,893.41
926,987.56

126,843.41
50.00
126,893.41
926,987.56

Revenues and Receipts Over/(Under)
Expenses and Disbursements

(6,575.92)

Transfers
Transfers In
Transfers Out
Total Transfers

6,575.92
6,575.92

Excess/(Deficit) after Transfers

(6,575.92)
(6,575.92)
(6,258.12)

Undistributed Balances at Beginning of Year
Undistributed Balances at End of Year

317.80

$

(6,258.12)

6,575.92
(6,575.92)

(6,258.12)

100,000.00

132,915.64

232,915.64

100,000.00 $

126,657.52 $

226,657.52

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

4

Exhibit #2

 Net Amount for Agency Distributions
January 1, 2014 through December 31, 2014

General
Fund
Undistributed Cash Balance - January 1, 2014
Total Revenues and Receipts
Total Transfers In
Total Funds Available
Less:
Operating Expenses
Board of Relief-Fines
Transfers Out
Undistributed Cash Balance - December 31, 2014
Net Amount for Agency Distributions

$

100,000.00 $
920,411.64
6,575.92
1,026,987.56

Contingency
Fund

Total
Funds

132,915.64 $
317.80
133,233.44

800,094.15
50.00

$

100,000.00
126,843.41 $

6,575.92
126,657.52
$

232,915.64
920,729.44
6,575.92
1,160,221.00

800,094.15
50.00
6,575.92
226,657.52
126,843.41

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

5

Exhibit #3

 Distributions to Agencies
January 1, 2014 through December 31, 2014

General
Fund
Educational Institutions and Agencies
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Education
Chickasaw Board of Education
Satsuma Board of Education
Total Educational Institutions and Agencies

$

Governmental Agencies
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
Total Governmental Agencies
Municipalities
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
City of Semmes
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Municipalities
Total Agency Distributions

41,858.28
16,933.60
21,512.25
1,268.44
914.77
317.33
531.43
83,336.10

7,420.34
1,268.44
10,084.05
18,772.83

$

15,538.32
3,337.43
899.36
1,974.41
376.77
908.49
426.69
575.17
231.84
283.67
182.33
24,734.48
126,843.41

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

6

Exhibit #4

 Statement of Operations
January 1, 2013 through December 31, 2013

General
Fund
Revenues and Receipts
Pari-Mutuel Receipts
License Fees
Fines Collected
Interest Income
Other
Total Revenues and Receipts

$

Expenses and Disbursements
Operating Expenses
Commissioners Compensation
Employees Compensation
Fringe Benefits
Laboratory Analysis Expense
Office Expense
Bonding, Insurance and Legal Expense
Travel Expense
Uniforms
Maintenance
Other
Total Operating Expenses
Disbursements
Agency Distributions
Board of Relief-Fines
Total Disbursements
Total Expenses and Disbursements
Revenues and Receipts Over/(Under)
Expenses and Disbursements

1,012,399.82 $
6,883.91
160.00
66.87
14,486.58
1,033,997.18

$

356.66
356.66

248,159.78
60.00
248,219.78
1,044,988.72

248,159.78
60.00
248,219.78
1,044,988.72

356.66

10,991.54
10,991.54

Undistributed Balances at Beginning of Year
$

1,012,399.82
6,883.91
160.00
423.53
14,486.58
1,034,353.84

142,575.00
358,153.88
233,376.12
33,740.00
8,042.62
340.00
4,539.96
80.00
641.58
15,279.78
796,768.94

Excess/(Deficit) after Transfers

Undistributed Balances at End of Year

Total
Funds

142,575.00
358,153.88
233,376.12
33,740.00
8,042.62
340.00
4,539.96
80.00
641.58
15,279.78
796,768.94

(10,991.54)

Transfers
Transfers In
Transfers Out
Total Transfers

Contingency
Fund

(10,991.54)
(10,991.54)

(10,634.88)

10,991.54
(10,991.54)

(10,634.88)

(10,634.88)

100,000.00

143,550.52

243,550.52

100,000.00 $

132,915.64 $

232,915.64

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

7

Exhibit #5

 Net Amount for Agency Distributions
January 1, 2013 through December 31, 2013

General
Fund
Undistributed Cash Balance - January 1, 2013
Total Revenues and Receipts
Total Transfers In
Total Funds Available
Less:
Operating Expenses
Board of Relief-Fines
Transfers Out
Undistributed Cash Balance - December 31, 2013
Net Amount for Agency Distributions

$

100,000.00 $
1,033,997.18
10,991.54
1,144,988.72

Contingency
Fund

Total
Funds

143,550.52 $
356.66
143,907.18

796,768.94
60.00

$

100,000.00
248,159.78 $

10,991.54
132,915.64
$

243,550.52
1,034,353.84
10,991.54
1,288,895.90

796,768.94
60.00
10,991.54
232,915.64
248,159.78

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

8

Exhibit #6

 Distributions to Agencies
January 1, 2013 through December 31, 2013

General
Fund
Educational Institutions and Agencies
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Educarion
Chickasaw Board of Education
Satsuma Board of Education
Total Educational Institutions and Agencies

$

Governmental Agencies
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
Total Governmental Agencies
Municipalities
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
City of Semmes
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Municipalities
Total Agency Distributions

81,821.97
33,100.68
42,657.72
2,479.45
1,605.78
521.63
927.40
163,114.63

14,504.80
2,479.45
19,711.64
36,695.89

$

30,373.30
6,523.78
1,757.98
3,859.45
736.47
1,775.83
834.06
1,124.29
453.16
554.51
356.43
48,349.26
248,159.78

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

9

Exhibit #7

 Statement of Operations
January 1, 2012 through December 31, 2012

General
Fund
Revenues and Receipts
Pari-Mutuel Receipts
License Fees
Fines Collected
Interest Income
Other
Total Revenues and Receipts

$

Expenses and Disbursements
Operating Expenses
Commissioners Compensation
Employees Compensation
Fringe Benefits
Laboratory Analysis Expense
Office Expense
Bonding, Insurance and Legal Expense
Travel Expense
Uniforms
Maintenance
Other
Total Operating Expenses
Disbursements
Agency Distributions
Board of Relief-Fines
Total Disbursements
Total Expenses and Disbursements
Revenues and Receipts Over/(Under)
Expenses and Disbursements

Excess/(Deficit) after Transfers
Undistributed Balances at Beginning of Year

$

808.79
808.79

1,146,523.08
4,703.00
560.00
987.43
17,128.72
1,169,902.23

145,725.00
361,937.59
224,159.68
31,100.00
19,248.81
2,761.00
4,859.86
243.00
158.30
16,715.59
806,908.83

1,233,515.04
560.00
1,234,075.04
2,040,983.87

1,233,515.04
560.00
1,234,075.04
2,040,983.87

808.79

(871,081.64)

900,000.00
(32,994.84)
867,005.16

32,994.84
(900,000.00)
(867,005.16)

932,994.84
(932,994.84)

(4,885.27)

(866,196.37)

(871,081.64)

104,885.27
$

Total
Funds

145,725.00
361,937.59
224,159.68
31,100.00
19,248.81
2,761.00
4,859.86
243.00
158.30
16,715.59
806,908.83

(871,890.43)

Transfers
Transfers In
Transfers Out
Total Transfers

Undistributed Balances at End of Year

1,146,523.08 $
4,703.00
560.00
178.64
17,128.72
1,169,093.44

Contingency
Fund

100,000.00 $

1,009,746.89
143,550.52 $

1,114,632.16
243,550.52

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

10

Exhibit #8

 Net Amount for Agency Distributions
January 1, 2012 through December 31, 2012

General
Fund
Undistributed Cash Balance - January 1, 2012
Total Revenues and Receipts
Total Transfers In
Total Funds Available
Less:
Operating Expenses
Board of Relief-Fines
Transfers Out
Undistributed Cash Balance - December 31, 2012
Net Amount for Agency Distributions

$

$

104,885.27 $
1,169,093.44
900,000.00
2,173,978.71

806,908.83
560.00
32,994.84
100,000.00
1,233,515.04 $

Contingency
Fund

Total
Funds

1,009,746.89 $
808.79
32,994.84
1,043,550.52

900,000.00
143,550.52
$

1,114,632.16
1,169,902.23
932,994.84
3,217,529.23

806,908.83
560.00
932,994.84
243,550.52
1,233,515.04

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

11

Exhibit #9

 Distributions to Agencies
January 1, 2012 through December 31, 2012

General
Fund
Educational Institutions and Agencies
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Education
Chickasaw Board of Education
Satsuma Board of Education
Total Educational Institutions and Agencies

$

Governmental Agencies
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
Total Governmental Agencies
Municipalities
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
City of Semmes
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Municipalities
Total Agency Distributions

407,130.75
164,702.90
218,321.70
12,337.31
6,954.01
364.05
535.06
810,345.78

72,173.19
12,337.31
98,081.50
182,592.00

$

151,131.87
32,461.11
8,747.41
19,203.91
3,664.58
8,836.25
4,150.22
5,594.28
2,254.91
2,759.17
1,773.55
240,577.26
1,233,515.04

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

12

Exhibit #10

 Statement of Operations
January 1, 2011 through December 31, 2011

General
Fund
Revenues and Receipts
Pari-Mutuel Receipts
License Fees
Fines Collected
Interest Income
Other
Total Revenues and Receipts

$

Expenses and Disbursements
Operating Expenses
Commissioners Compensation
Employees Compensation
Fringe Benefits
Laboratory Analysis Expense
Office Expense
Bonding, Insurance and Legal Expense
Travel Expense
Uniforms
Maintenance
Other
Total Operating Expenses
Disbursements
Agency Distributions
Board of Relief-Fines
Total Disbursements
Total Expenses and Disbursements
Revenues and Receipts Over/(Under)
Expenses and Disbursements

Total
Funds

$

2,238.42
2,238.42

145,500.00
377,598.91
240,746.63
20,380.00
10,279.53
8,469.00
13,828.50
71.98
110.28
16,013.20
832,998.03

267,491.01
460.00
267,951.01
1,100,949.04

267,491.01
460.00
267,951.01
1,100,949.04

2,238.42

272,037.28

Excess/(Deficit) after Transfers
Undistributed Balances at Beginning of Year

269,614.50

272,037.28
(272,037.28)

(272,037.28)
(272,037.28)

272,037.28

(4,661.20)

274,275.70

269,614.50

735,471.19

845,017.66

109,546.47
$

1,338,941.69
9,185.00
345.00
2,517.35
19,574.50
1,370,563.54

145,500.00
377,598.91
240,746.63
20,380.00
10,279.53
8,469.00
13,828.50
71.98
110.28
16,013.20
832,998.03

267,376.08

Transfers
Transfers In
Transfers Out
Total Transfers

Undistributed Balances at End of Year

1,338,941.69 $
9,185.00
345.00
278.93
19,574.50
1,368,325.12

Contingency
Fund

104,885.27 $

1,009,746.89 $

1,114,632.16

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

13

Exhibit #11

 Net Amount for Agency Distributions
January 1, 2011 through December 31, 2011

General
Fund
Undistributed Cash Balance - January 1, 2011
Total Revenues and Receipts
Total Transfers In
Total Funds Available
Less:
Operating Expenses
Board of Relief-Fines
Transfers Out
Undistributed Cash Balance - December 31, 2011
Net Amount for Agency Distributions

$

109,546.47 $
1,368,325.12
1,477,871.59

$

832,998.03
460.00
272,037.28
104,885.27
267,491.01 $

Contingency
Fund

Total
Funds

735,471.19 $
2,238.42
272,037.28
1,009,746.89

1,009,746.89
$

845,017.66
1,370,563.54
272,037.28
2,487,618.48

832,998.03
460.00
272,037.28
1,114,632.16
267,491.01

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

14

Exhibit #12

 Distributions to Agencies
January 1, 2011 through December 31, 2011

General
Fund
Educational Institutions and Agencies
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Education
Total Educational Institutions and Agencies

$

Governmental Agencies
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
Total Governmental Agencies
Municipalities
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
City of Semmes
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Municipalities
Total Agency Distributions

88,271.97
35,710.04
47,739.43
2,674.91
1,345.16
175,741.51

15,648.23
2,674.91
21,265.55
39,588.69

$

32,767.64
7,414.77
1,948.77
4,216.87
803.52
1,941.50
350.53
1,231.32
473.30
614.51
398.08
52,160.81
267,491.01

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

15

Exhibit #13

 Statement of Operations
January 1, 2010 through December 31, 2010

General
Fund
Revenues and Receipts
Pari-Mutuel Receipts
License Fees
Fines Collected
Interest Income
Other
Total Revenues and Receipts

$

Expenses and Disbursements
Operating Expenses
Commissioners Compensation
Employees Compensation
Fringe Benefits
Laboratory Analysis Expense
Office Expense
Bonding, Insurance and Legal Expense
Travel Expense
Uniforms
Maintenance
Other
Total Operating Expenses
Disbursements
Agency Distributions
Board of Relief-Fines
Total Disbursements
Total Expenses and Disbursements
Revenues and Receipts Over/(Under)
Expenses and Disbursements

Total
Funds

$

2,616.84
2,616.84

145,125.00
380,562.94
237,965.49
35,020.00
10,303.09
6,967.49
2,442.12
189.88
103.86
23,717.96
842,397.83

378,768.52
760.00
379,528.52
1,221,926.35

378,768.52
760.00
379,528.52
1,221,926.35

2,616.84

371,405.74
(371,405.74)
(371,405.74)

Excess/(Deficit) after Transfers
Undistributed Balances at Beginning of Year
$

1,574,633.28
9,299.00
875.00
3,282.84
15,336.66
1,603,426.78

145,125.00
380,562.94
237,965.49
35,020.00
10,303.09
6,967.49
2,442.12
189.88
103.86
23,717.96
842,397.83

378,883.59

Transfers
Transfers In
Transfers Out
Total Transfers

Undistributed Balances at End of Year

1,574,633.28 $
9,299.00
875.00
666.00
15,336.66
1,600,809.94

Contingency
Fund

381,500.43

371,405.74
(371,405.74)

371,405.74

7,477.85

374,022.58

381,500.43

102,068.62

361,448.61

463,517.23

109,546.47 $

735,471.19 $

845,017.66

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

16

Exhibit #14

 Net Amount for Agency Distributions
January 1, 2010 through December 31, 2010

General
Fund
Undistributed Cash Balance - January 1, 2010
Total Revenues and Receipts
Total Transfers In
Total Funds Available
Less:
Operating Expenses
Board of Relief-Fines
Transfers Out
Undistributed Cash Balance - December 31, 2010
Net Amount for Agency Distributions

$

102,068.62 $
1,600,809.94
1,702,878.56

$

842,397.83
760.00
371,405.74
109,546.47
378,768.52 $

Contingency
Fund

Total
Funds

361,448.61 $
2,616.84
371,405.74
735,471.19

735,471.19
$

463,517.23
1,603,426.78
371,405.74
2,438,349.75

842,397.83
760.00
371,405.74
845,017.66
378,768.52

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

17

Exhibit #15

 Distributions to Agencies
January 1, 2010 through December 31, 2010

General
Fund
Educational Institutions and Agencies
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Education
Total Educational Institutions and Agencies

$

Governmental Agencies
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
Total Governmental Agencies
Municipalities
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Municipalities
Total Agency Distributions

124,993.65
50,565.61
67,818.60
3,787.68
1,685.43
248,850.97

22,157.95
3,787.68
30,112.11
56,057.74

$

46,399.14
12,448.84
2,766.89
5,342.50
1,005.63
2,472.55
1,590.84
366.95
870.41
596.06
73,859.81
378,768.52

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

18

Exhibit #16

 Statement of Operations
January 1, 2009 through December 31, 2009

General
Fund
Revenues and Receipts
Pari-Mutuel Receipts
License Fees
Fines Collected
Interest Income
Other
Total Revenues and Receipts

$

Expenses and Disbursements
Operating Expenses
Commissioners Compensation
Employees Compensation
Fringe Benefits
Laboratory Analysis Expense
Office Expense
Bonding, Insurance and Legal Expense
Travel Expense
Uniforms
Maintenance
Other
Total Operating Expenses
Disbursements
Agency Distributions
Board of Relief-Fines
Total Disbursements
Total Expenses and Disbursements
Revenues and Receipts Over/(Under)
Expenses and Disbursements

848.91
848.91

445,931.20
140.00
446,071.20
1,381,597.17

848.91

102,068.62 $

363,502.23

384,599.70
(24,000.00)
360,599.70

408,599.70
(408,599.70)

361,448.61

363,502.23

100,015.00
$

1,722,042.14
12,422.00
125.00
1,611.00
8,899.26
1,745,099.40

445,931.20
140.00
446,071.20
1,381,597.17

2,053.62

Undistributed Balances at Beginning of Year

$

145,200.00
500,203.80
236,921.42
17,260.00
9,983.91
1,230.00
6,064.70
402.84
662.00
17,597.30
935,525.97

24,000.00
(384,599.70)
(360,599.70)

Excess/(Deficit) after Transfers

Total
Funds

145,200.00
500,203.80
236,921.42
17,260.00
9,983.91
1,230.00
6,064.70
402.84
662.00
17,597.30
935,525.97

362,653.32

Transfers
Transfers In
Transfers Out
Total Transfers

Undistributed Balances at End of Year

1,722,042.14 $
12,422.00
125.00
762.09
8,899.26
1,744,250.49

Contingency
Fund

100,015.00
361,448.61 $

463,517.23

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

19

Exhibit #17

 Net Amount for Agency Distributions
January 1, 2009 through December 31, 2009

General
Fund
Undistributed Cash Balance - January 1, 2009
Total Revenues and Receipts
Total Transfers In
Total Funds Available
Less:
Operating Expenses
Board of Relief-Fines
Transfers Out
Undistributed Cash Balance - December 31, 2009
Net Amount for Agency Distributions

$

$

100,015.00 $
1,744,250.49
24,000.00
1,868,265.49

935,525.97
140.00
384,599.70
102,068.62
445,931.20 $

Contingency
Fund

Total
Funds
$

848.91
384,599.70
385,448.61

24,000.00
361,448.61
$

100,015.00
1,745,099.40
408,599.70
2,253,714.10

935,525.97
140.00
408,599.70
463,517.23
445,931.20

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

20

Exhibit #18

 Distributions to Agencies
January 1, 2009 through December 31, 2009

General
Fund
Educational Institutions and Agencies
University of South Alabama Medical Center
S. D. Bishop State Community College
Board of School Commissioners
Alabama School for Mathematics and Science
Saraland Board of Education
Total Educational Institutions and Agencies

$

Governmental Agencies
Mobile County Commission
Mobile Community Action, Inc.
County Law Enforcement and Firefighters Pension Fund
Total Governmental Agencies
Municipalities
City of Mobile
City of Prichard
City of Chickasaw
City of Saraland
City of Bayou La Batre
City of Satsuma
Town of Citronelle
Town of Mount Vernon
Town of Creola
Town of Dauphin Island
Total Municipalities
Total Agency Distributions

147,157.39
59,531.82
80,290.68
4,459.32
1,537.68
292,976.89

26,086.97
4,459.32
35,451.52
65,997.81

$

54,626.54
14,656.28
3,257.52
6,289.81
1,183.93
2,910.98
1,872.92
432.00
1,024.75
701.77
86,956.50
445,931.20

The Notes to the Financial Information are an integral part of this statement.

Mobile County
Racing Commission

21

Exhibit #19

 Notes to the Financial Information
For the Years Ended December 31, 2009, 2010, 2011, 2012, 2013 and 2014
1. Summary of Significant Accounting Policies
The Racing Commission, Mobile County, Alabama, operates under the authority of Act
Number 86-545, Acts of Alabama, page 1082, as amended by Act Numbers 92-105, 93-300,
93-303 and 95-421. The Mobile County Racing Commission (the Commission) was created to
regulate, license and supervise greyhound racing and wagering. Effective July 26, 1995, the
Commission was authorized to establish necessary rules and regulations for the reasonable
regulation of the broadcasts of horse races and dog races conducted outside of Mobile County,
and allow all forms of pari-mutuel wagering on those races. The Commission oversees the
distribution of licenses fees, taxes, commissions and other monies received. The Mobile County
Treasurer is designated the Ex-Officio Treasurer for the Commission and is responsible for
making the distributions to the various agencies and municipalities.
 Basis of Accounting (Receipts/Disbursements)
The basis of accounting refers to when revenues and expenditures or expenses are recognized in
the accounts and reported in the financial information.
The Racing Commission Fund is accounted for using the cash basis of accounting. Receipts are
recognized when received and disbursements are recognized when paid.
 Basis of Accounting (Distributions to Agencies)
The Mobile County Treasurer is responsible for making the monthly distributions. The
distribution method used by the Mobile County Treasurer is based on a hybrid cash/accrual
method. The distributions are recognized in the month in which they are received
(i.e., December collections are reported as December disbursements, although they are not
actually made until January).

Mobile County
Racing Commission

22

 Additional Information

Mobile County 23
Racing Commission

Commission Members and Official
January 1, 2009 through December 31, 2014

Commission Members

Term Expires

Robert E. Davis (*)
Place 1

Secretary

December 31, 2015

Michael E. Box (**)
Place 2

Chairman

September 27, 2017

Edward C. Menton (***)
Place 3

Vice-Chairman

December 31, 2016

Official
Ms. Bobbie J. King

Commission Coordinator

(*)

Vice-Chairman 1/1/2009 through 12/31/2009, Chairman 1/1/2010 through 12/31/2010,
Secretary 1/1/2011 through 12/31/2011, Vice-Chairman 1/1/2012 through 12/31/2012,
and Chairman 1/1/2013 through 12/31/2013.
(**) Secretary 1/1/2009 through 12/31/2009, Vice-Chairman 1/1/2010 through 12/31/2010,
Chairman 1/1/2011 through 12/31/2011, Secretary 1/1/2012 through 12/31/2012, and
Vice-Chairman 1/1/2013 through 12/31/2013.
(***) Chairman 1/1/2009 through 12/31/2009, Secretary 1/1/2010 through 12/31/2010,
Vice-Chairman 1/1/2011 through 12/31/2011, Chairman 1/1/2012 through 12/31/2012,
and Secretary 1/1/2013 through 12/31/2013.

Mobile County
Racing Commission

24

Exhibit #20