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 (PDF) | 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 (PDF) | View All Budgets

Final Budget FY 2019-2020

Proposed Budget FY 2020-2021

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

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.

2019 Report

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 (PDF)
View All Monthly Financial Reports
Most Recent Quarterly Investment Report (PDF)
View All Quarterly Investment Reports

Tax Information -

Notice about 2020 Tax Rate