ORDER N0. 18143
APPROVAL OF EMPLOYMENT OF GRANT THORNTON TO AUDIT KERR
COUNTY RECORDS FOR THE NEXT TWO YEARS, BEGINNING OCTOBER
1st, 1987
On this the 22nd day of September 1988, upon motion made
by Commissioner Ray, seconded by Commissioner Baldwin,
it was unanimously approved by the Court that the firm
of GRANT THORNTON be employed to audit the records of
County and Precinct Officials of Kerr County for the
next two fiscal years, beginning October 1st, 1987, with
the fee for the year ending September 30th, 1988 to be in
an amount of $18,500.00. Any additional money for single
audits will be a Line Item and the County Judge be autho-
rized to sign the letter of acceptance.
8023 Vantage Drive
at LH.10 and Callaghan
San Antonio, TX 78230-4797
512 3772100
Sip 161988
September 9, 1988
Honorable County Judge and
Members of the Commissioners Court
Kerr County
Kerrville, Texas 78028
GrantThornton T
Accountants and
Management Consultants
Member Firm
Grant Thornton International
We will audit the general purpose financial statements of Kerr County, Texas for
the year ended September 30, 1988. Our audit will be conducted in accordance with
generally accepted auditing standards and will include our examining, on a test
basis, evidence supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We will also cover the requirements of the Texas Juvenile Probation
Commission of Kerr County, Texas.
The objective of our engagement is the completion of the foregoing audit and, upon
its completion and subject to its findings, the rendering of our report. As you
know, the financial statements are the responsibility of the management of Kerr
County, Texas who are primarily responsible for the data and information set forth
therein, as well as for the maintenance of an appropriate internal control
structure (which includes adequate accounting records and procedures to safeguard
the County's assets). Accordingly, as required by generally accepted auditing
standards, our procedures will include obtaining written confirmation from
management concerning important representations which we will rely upon.
As also required by generally accepted auditing standards, we will plan and
perform our audit to.obtain reasonable, but not absolute, assurance about whether
the financial statements are free of material misstatement. Accordingly, any such
audit is not a guarantee of the accuracy of the financial statements and is
subject to the inherent risk that errors, irregularities (or illegal acts), if
they exist, might not be detected. If we become aware of any such matters during
the course of our audit, we will bring them to your attention. Should you then
wish us to expand our normal auditing procedures, we would be pleased to work with
you to develop a separate engagement for that purpose.
Honorable County Judge and
Members of the Commissioners Court
Kerr County September 9, 1988
- 2 -
Our billings for the services set forth in this letter, which will be based upon
our rates for this type of work, will be rendered for payment on a monthly basis,
and are payable upon receipt. Our fee for the year ended September 30, 1988 will
be $18,500. If expansions of scope such as under the Single Audit Act are
necessary, we estimate additional fees of approximately $1,900. This engagement
includes only those services specifically described in this letter and appearances
before judicial proceedings or governmental organizations, such as the Internal
Revenue Service, or other regulatory bodies, arising out of this engagement will
be billed to you separately.
We are enclosing an explanation of certain of our Firm's Client Service Concepts.
We have found that such explanation helps to avoid misunderstandings and enhances
our ability to work more closely with our clients.
We look forward to providing the services described in this letter, as well as
other accounting services agreeable to us both. In the unlikely event that any
differences concerning our services or fees should arise that are not resolved by
mutual agreement, we both recognize that the matter will probably involve complex
business or accounting issues that would be decided most equitably to both parties
by a judge hearing the evidence without a jury. Accordingly, you and we agree to
waive any right to atrial by jury in any action, proceeding or counterclaim
arising out of or relating to our service or fees.
If you are in agreement with the terms of this letter, please sign one copy and
return it for our files. We appreciate the opportunity to continue to work with
you.
Very truly yours,
GRANT THORNTON
~~~~
Donald H. Cormie
Partner
Enc.
The foregoing letter fully describes our understanding and is accepted by us.
KERR COUNTY,. TEXAS
Date By
County Judge
ORDER NO. 18143
APPROVAL OF E[~LOYMENT OF GRANT
THORNTON TO AUDIT F~RR COUNTY
RECORDS FOR THE NEXT Tw'0 YEARS,
BEGIIVNING OCTOBER 1st, 1987
9-22-1988
Vol. Q, Pg. 651