Hilmar A. Pressler, P.A. William F Thompson, C. .A. Ernst H. Druebert, Jr., .P.A. Jerry N. Oliver, C.P.A. ~ Charles A. Forbes. Jr., C.P.A. Douglas H. Sundberg, C.P.A. November 14, 1986 P.O. Boz 590 Telephone 257-7241 Board of Directors Upper Guadalupe River Authority P. 0. Box 1278 Kerrville, Texas 78029-1278 Re Gentlemen: Upper Guadalupe River Authority For The Year Ended September 30, 1986 We have completed our examination of the books and records of the Upper Guada- lupe River Authority for the year ended September 30, 1986, During the course of our examination, items were discussed with Mr. Bruns and Mrs. Olsen, and minor items have been resolved as to the year under audit and the current year. The following are recommendations and comments that have been adopted, implemented, or require consideration during the current year, Last year we recommended the purchase and use of pre-numbered receipt books for the fees collected by the General Offices and the Water Treatment Plant. The receipts have a space for the insertion of a referenced number to dis- tinguish the type of receipt, i.e., Flood Plain, Septic Inspection, Food Service. This recommendation has been implemented by the Authority. 2. The semi-annual payment to be made to Kerr County on April 15, 1987 will be adjusted in accordance with the contract between the Authority and the County of Kerr as amended. An increase of $6,002.00 will reimburse the Authority for excess expenditures over revenues. 3. The monthly payment to be made by the City of Kerrville will be adjusted in accordance with the water contract between the Authority and the City of Kerrville as amended. An increase of $37,499.00 will reimburse the Authority for excess expenditures over revenues. We commend the Authority and its employees for their continued cooperation dur- ing our examination. We appreciate all members of the Authority who assisted us in the preparation of the financial statements. The standard operating procedures and the ability to maintain the recordkeeping current has been excellent during the period under audit. Very truly yours, PRESSLER, TNOMPSON AND COMPANY A PROFESSIONAL CORPORATION r i Ernst H. Druebert, Jr., C.P. EHD:bp PRESSLER, ~PHOMPSON AND COMPANY A PPOFESSIONAL CORPORATION PUBLIC ACCOUNTANTS 320 SIDNEY BAKER STREET KERRVILLE, TEXAS 78028 ENVIRO[sv1ENrAI. IiE'ALTH SERVICES BUD(;E'P 1986-87 1985-86 Salaries $86,250 $84,250 Employee Benefits 11,000 11,000 Payroll Taxes 6,150 5,900 Vehicle Operating Expense 6,000 6,000 Publications & Dues 200 200 Travel & Training 1,000 400 Insurance 5,000 11,000 Office Rental 4,200 4,000 Equipment Rental & Maintenance ~' 1,500 1,500 Utilities 2,000 2,400 Office Equipment & Tools 1,500 4,500 OfficeSupplies 1,800 1,500 Janitorial Services 700 600 Laboratory Services 2,000 300 Total: $129,300 $133,550 a ~, THE STATE OF TEXAS ) TfiE COUNTY OF KERR ) This AGREEMENT made and entered into by and between KERB COUNTY, TEXAS, acting herein by and through its Commissioner's Court, hereinafter called "County", and UPPER GUADALUPE RIVER AUTHORITY, acting herein by and through its duly constituted Board of Directors, hereinafter called "UGRA". W I T N E S S E T fI: WHEREAS, County has heretofore entered its ORDER establishing a construction permit system and adopted regulations requiring permits for construction in flood plains areas having such flood hazards, providing for the review of subdivisions, providing for administration and enforcement of the regulations, and making provisions relating to construction within the countios designated flood plainer and WHEREAS, County has heretofore entered its ORDER adopting rules in Kerr County, Texas, for private sewage facilities providing for the abatement and prevention of pollution or injury to the public health in Kerr County, Texas; and WHEREAS, pursuant to Article 4477-1 of Vernon's Texas Civil Statutes Annotated, provides minimum standards of sanitation and health protection measures, which the County is desirous of enforcingt and WHEREAS, County desires to utilize the services of the General Manager of UGRA, as the Administrator of each of the foregoing, hereinafter called "Projects"; and WHEREAS, UGRA has agreed with County that its General Manager may act as the Administrator of th® Projects, in addition to his other duties: NOW, THEREFORE, KNOW ALL MEN BY THSSE PRESSNTS, that the County for and in consideration of the services to be rendered by UGRA in permitting its General Manager to serve as Administrator of each of the aforesaid Projects, hereinabove referred to, County agrees to pay to UGRA, the sum of $72,900.00 -1- for aervioea to be rendered from February 1,1981 through December 31,1981; payment to be made by the payment of $33,900.00 on February 1,1981 and $39,000.00 due on July 15, 1987.. Thereafter, for the year 1982 UGRA shall submit a proposed budget to the County by October 15,1981, outlining the proposed costa and fees for the administration of the Projects for the year 1982. If the County approves the said proposed budget, then the payments to be made to UGRA shall be due one-half (~) of the total proposed budget on January 15,1982, and the other one-half (~) due on July 15,1982. Thereafter, UGRA shall submit a proposed budget on or before,October 1S of each calendar year, and if said budget is approved by the County, the County shall make payments under this Contract of one-half (~) of the total due on January 1S of each year, and th® remaining ono-half (~) due on July _ 15 of each calendar year. This agreement shall continue in full force and effect eo long as the County approves the budget for eaah succeeding year, or until mutually terminated by written agreement of both parties, or until terminated as provided hereinafter. Not withstanding anything containwd herein to the contrary, it is •xpresaly provided that the County shall deduct from the payment due on July 15,1981, and from all payments thereafter a sum of money equal to the fees collected by UGRA during the prec®ding six months under the provisions of the ORDERS above referred to. UGRA shall submit th® total amount of fees oollected to the County immediately prior to eaah payment date. It is agreed and understood that either party to this agreement may terminate the same by giving the other party not leas than ninety (90) days written notice. -2- EXECU7}ED in duplicate originals this `prh day of Decettber , A.D., 1980. ATTEST: cx }ix-Of_~iaio Cleric o.f, tr Caurt O ' Kerr C.OUClty, TE --y Dorothy L. Pfeiffez ATTESTS e. Cler KERR COUNTY~,_ TEAS Ju ius R. Neunhoffer, ,County Judqe i~ _"-~ UPPER GUADE RZVE~ ~IUTHO ITY By t Jc_..--"'~ E. C. Parker, Jr., P dent ~ `i - ~. •d' ' Secr'~ary v.,, ORDER N0. 15461 APPROVAL OF FIRST AMENDMENT AND SUPPLEMENT TO THE PRIVATE SEWAGE CONTROL CONTRACT BETWEEN THE UPPER GUADALUPE RIVER AUTHORITY AND THE COUNTY OF KERR, STATE OF TEXAS On this the 23rd day of April 1984, upon motion made by Commissioner Guthrie, seconded by Commissioner Holland, the Court unanimously approved the First Amendment and Supplement to the Private Sewage Control Contract between the Upper Guadalupe River Authority and the County of Kerr, effective 4/23/84. FIRST AMENDMENT AND SUPPLEMENT TO THE PRIVATE SEWAGE CONTROL CONTRACT BETWEEN THE UPPER GUADALUPE RIVER AUTHORITY AND THE COUNTY OF KERR, STATE OF TEXAS THE STATE OF TEXAS ~ THE COUNTY OF KERR ~ This First Amendment and Supplement made and entered into this 23rd day of April , A.D., 1989, to the Private Sewage Control Contract between UPPER GUADALUPE RIVER AUTHORITY, a conservation and reclamation district created and established under and pursuant to Article 16, Section 59, of the Texas Constitution and Article 8280-124 V.A.T.C.S. and a governmental agency and body politic and corporate of the State of Texas (hereinafter referred to as UGRA) and the COUNTY OF KERB, STATE OF TEXAS, acting pursuant to Article 44.77-1 of Vernon's Annotated Texas Statutes. W I T N E S S E WHEREAS, the UGRA and the COUNTY have heretofore approved and entered into an agreement dated the 8th day of December, A.D., 1980, relating to the regulation and administration of private sewage facilities within Kerr County, Texas; and WHEREAS, pursuant to the third and fifth paragraphs, of Page 2 of such agreement, UGRA is obligated to submit a proposed budget by October 15,1981, and the payments to UGRA are made semi-annually in January or July of each calendar year; and WHEREAS, the COUNTY has changed its fiscal year from a calendar year to October 1 to September 30 of each succeeding year, and WHEREAS, both parties are desirous of conforming the previous agreement to comply with the County's new fiscal year. NOW, THEREFORE it is hereby mutually covenanted and agreed that Paragraph 3, Page 2 of the Private Sewage Agreement dated December 8,1980, by and between UGRA and the COUNTY shall be and the same is hereby amended, modified and supplemented as follows: Thereafter UGRA shall submit a proposed budget on or before June 15 of each calendar year, and if said budget is approved by the COUNTY, the COUNTY shall make payments under this Contract of one-half (1/2) of the total budget due on April 15th of each year, and the remaining one-half (1/2) due on October 15th of the following calendar year. NOW, THEREFORE it is further mutually covenanted and agreed that Paragraph 5, Page 2 of said Private Sewage Agree- ment dated December 8,1980 by and between UGRA and the COUNTY shall be and the same is hereby amended, modified, and supplemented as follows: Notwithstanding anything contained herein to the contrary, it is expressly provided that the County shall deduct from the April, 1984 payment, and from all April payments thereafter, a sum of money equal to the fees collected by UGRA during the six (6) months preceding the April payment. In addition, UGRA shall, within 90-days following the end of its fiscal year, conduct an annual audit of such books, records and accounts relating to the project to me made by a firm of certified public accountants or licensed public accountants. Such annual audit shall be made separately or in conjunction with the annual audit of the entire operations of the authority, and shall include an audited statement comparing all payments made by the COUNTX and all fees collected during the fiscal year, with expenditures made by the UGRA in administration of the services provided for by the contract. An adjustment based on the audit, providing for a credit to the COUNTY or a payment by the COUNTY, shall be included in the next suc- ceeding April payment and all succeeding April payments thereafter. The October 1984, payment and all succeeding October payments shall remain one-half (1/2) of the approved budget amount as previously provided for herein. That save and except as amended and modified in this First Amendment and Supplement to Private Sewage Contract, that all terms, provisions, covenants, and rights contained in the Agreement of December 8,1980, shall remain in full force and effect, and are hereby ratified, confirmed and readopted. IN WITNESS WHEREOF the parties hereto acting under authority of their respective governing bodies have caused this Contract to be duly executed in several counterparts, each of which shall constitute an original, all as of the date and year first above written. UPPER GUADALUPE RIVER AUTHORITY ab rrel G. Loc te, Presi en-d t ATTE S'T C~~$ D~~ R. H. Hol.ekamp, Asst Secretary ATTEST: County Clerk & Ex-Offici C erk Qf the Commissioners' Court of Kerr Cotm ,Texas Patricia Dye APPROVED: c~iaxc~ Mm~xy~,'~tj/torney t:. Kit an ~Jons , At Kerr C unty, Texas THE STATE OF TEXAS COUNTY OF ICERR I, PATRICIA DYL•', Clerk of the County Court and Ex-Officio Clerk of the Cormnissioners' Court of Kerr County, Texas, do hereby certify that the above and foregoing is a true and correct copy of ORDER N0. 15461 passed by the Commissioners' Court on the 23rd~y of April , A. D. 19~[~_, as the same appears of record in Vo ume , Page 475 of the P4inutes of the Commissioners' Court of Kerr County, Texas. IN TESTIMONY FiHGREOF, I have hereunto set my hand and seal of office at Kerrville, Texas, on this 1st day of October A. D. 19 84 PATRICIA DYE Clerk of the County Court and Ex-officio Cleric of the Commissioners' Court of Kerr County, Texas gy _ eputy Dorot P -e r