ORDER NO. 20958
APPROVRL OF HIRING GRRNT THORNTON AS INDEPENDENT
AUDIT FIRM FDR 1991-1992 FISCAL YEAR
On this the 8th day of J~.tne, 1992, upon motion made by
Commissioner^ Holekamp, seconded by Commissioner^ Oehler, the
Co~_irt unani~ously approved 6y a vote of 4-0-0, to
approve hiring Grant Thornton as independent audit firm far^
the fiscal year^ 1991-1992.
COMMISSIONERS' COURT AGENDA REQUEST
*oi FecG FURNISH ONE ORIGINAL AND FIVE COPIES OF THIS REQUEST AND
DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: n n/n %' T~'l~v»~'~`
OFFICE: /~dc~~r-
MEETING DATE: ~`~ 9~-
TIME PREFERRED:
EXECUTIVE SESSION REQUESTED: YES NO
PLEASE STATE REASON FOR EXECUTIVE SESSION
ESTIMATED LENGTH OF PRESENTATION: -~/~i~•
PERSONNEL MATTER - NAME OF EMPLOYEE:
NAME OF PERSON ADDRESSING THE COURT:
Time for submitting this request for Court to assure that the matter is posted 1n accordance
with Article 6252-17 15 as follows:
* Meetings held on Monday: 12:00 P.M. previous Wednesday
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON : ~
All Agenda Requests will be screened by the County Judge's Office to determine 1f
adequate information has been prepared for the Court's formal consideration and action
at time of Court meetings. Your cooperation will be appreciated and contribute towards
your request being addressed at the earliest opportunity. See Agenda Request
Guidelines.
SUBJECT: (PLEASE BE SPECIFIC) ~ ~=~~/~ ~~~~~~m~ni °r
Suite 600
8023 Yantage Drive
San Antonio TX 782304797
512 377-21 b0
FAX 512 377-2684
GrantThornton T
May 15, 1992
Honorable County Judge and
Members of the Commissioners Court
Kerr County
Kerrville, Texas 78028
Accountants and
Management Consultants
The U.S. Member Frm of
Grant Thorntonlnternational
We will audit the general purpose financial statements of Kerr
County, Texas for the year ended September 30, 1992. 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.
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
Kerr County, Texas
May 15, 1992
Page Two
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.
Certain schedules contained in your report are of a statistical
nature and will not necessarily be covered by the scope of our
opinion. Our opinion will set forth, through a reference to the
table of contents, the list of financial statements covered by
such opinion.
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, 1992 will be
$19,450. If expansions of scope such as under the Single Audit
Act are necessary, we estimate additional fees of approximately
$1,975. This engagement includes only those services
specifically described in this letter. This engagement includes
only those services specifically described in this letter.
Services in connection with offering statements and appearances
(whether requested or required) before judicial proceedings,
government organizations, or regulatory bodies arising out of
this engagement will be billed to you separately and are payable
upon receipt.
We are enclosing an explanation of certain of our Firms 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 a trial by jury in any action, proceeding or
counterclaim arising out of or relating to our service or fees.
Kerr County, Texas
May 15, 1992
Page Three
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
DHC:kg
enclosure
The foregoing letter fully describes our understanding and is
accepted by us.
KERB COUNTY, TEXAS
By ~-~~~~ Date ~~ g
County Judge
pgDF,R NO. 20958
APPROVAL OF fiIR7i~G (CANT 'Iii0Rt1'iChv
AS I[dDEPr'?9DENT AUDIT FIiti~i FOR
1991-1992 FISCAL Yr~AR
June 8, 1992
pal S, Page 634