Ot2D6a'. No. ~.'1b.'
OF'Eh.IED ANl7 REAL? F•ID f-~ROL~'o'iAL_~i tort AI~IPIIJAL_ ALIDIT
on this the 14t1~r dray of September 199:;, ct.me an to 6e
considerecJ the bids of Pressler, Thompson and Company,
Padgett, Stratemann 8 Co., 5c_hi_rlse, Hartwii~, Richter ~ Ca,
and Michael. A. Da~_rvil.le, ~.~par; mati.an made by Camrni=,sionttr
I-Ialekamp, :;er_ond~ad by f~ommissioner° Oehler-, the Cap-u-t
unanimously approved by a vote of 4-0-0, to apps^ave the hici
of Pre=_.sler, Thompson and Company far arm~aaJ. a~_idit for Kerr
L'o~..tnty.
PRESSLER, THOMPSON AND COMPANY
	A PROFESSIONAL CORPORATION
	PUBLIC ACCOUNTANTS
Hilmar A. Pressler, P.A.	320 SIDNEY FAKER STREET
William F. Thompson, C.P.A.	KERRVILLE, TEXAS 78028
Emst H. Druebert. Jr., C.P.A.	
Jerry N. Oliver, C.P.A.	
Charles A. Forbes, Jr., C.P.A.	
Douglas H. Sundberg, C.P.A.	
Gary B. Selgreth, C.P.A.	
The Honorable Judge and Members
of the Commissioners Court
Kerr County
Kerrville, TX 78028
P.O. Boa 580
Telephone 210-257-7241
Fax 210-898-4041
We are please to confirm our understanding of the services we are
to provide for Kerr County for the year ended September 30, 1993.
We will audit the general purpose financial statements of Kerr
County as of and for the year ended September 30, 1993.
Our audit will be a Single Audit conducted in accordance with
generally accepted auditing standards; the standards for
financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; the
Single Audit Act of 1984; and the provisions of OMB Circular A-
128, "Audits of State and Local Government," and will include
tests of the accounting records of Kerr County and other
procedures we consider necessary to enable us to express an
unqualified opinion that the financial statements are fairly
presented, in all material respects, in conformity with generally
accepted accounting principles and to report on the Schedule of
Federal Financial Assistance and on Kerr County's compliance with
laws and regulations and its internal controls as required for a
Single Audit. If our opinion is other than unqualified, we will
fully discuss the reasons with you in advance. If, for any
reason, we are unable to complete the audit, we will not issue a
report as a result of this engagement.
Our procedures will include tests of documentary evidence
supporting the transactions recorded in the accounts, and may
include tests of the physical existence of inventories: and
direct confirmation of receivables and certain other assets and
liabilities by correspondence with selected individuals,
creditors, and financial institutions. At the conclusion of our
audit, we will also request certain written representations from
you about the financial statements and related matters.
An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements;
therefore, our audit will involve judgment about the number of
transactions to be examined and the areas to be tested. Also, we
will plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material
misstatement. As required by the Single Audit Act of 1984, our
audit will include tests of transactions related to federal
assistance programs for compliance with applicable laws and
regulations. However, because of the concept of reasonable
-2-
assurance and because we will not perform a detailed examination
of all transactions, there is a risk that material errors,
irregularities, or illegal acts, including fraud or defalcations,
may exist and not be detected by us. We will advise you,
however, of any matters of that nature that come to our
attention, and we will include such matters in the reports
required for a Single Audit. Our responsibility as auditors is
limited to the period covered by our audit and does not extend to
matters that arise during any later periods for which we are
engaged as auditors.
We understand that you will provide us with the basic information
required for our audit and that you are responsible for the
accuracy and completeness of that information. We will advise
you about appropriate accounting principles and their application
and will assist in the preparation of your financial statements,
but the responsibility for the financial statements remains with
you. This responsibility includes the maintenance of adequate
records and related internal control structure policies and
procedures, the selection and application of accounting
principles, and the safeguarding of asset.
The audit will be conducted in the County offices. We would
expect to use your personnel, to the extent possible, in
preparing various statements, schedules and analyses, and making
various invoices and other documents available to us. This
assistance by your personnel will serve to facilitate the
progress of our work and minimize our time requirements.
Our audit is not specifically designed and cannot be relied on to
disclose reportable conditions, that is, significant deficiencies
in the design or operation of the internal control structure.
However, during the audit, if we become aware of such reportable
conditions or ways that we believe management practices can be
improved, we will communicate them to you in a separate letter.
Our fees for these services will be based on our prior proposal
letter. Billing will be rendered upon completion of the
engagement. These estimates are based on anticipated cooperation
from your personnel and the assumption that unexpected
circumstances will not be encountered during the audit. If
significant additional time is necessary, we will discuss if with
you before we incur any additional costs.
-3-
We appreciate the opportunity to be of service to Kerr County and
believe this letter accurately summarizes the significant terms
of our engagement. If you have any questions, please let us
know. If you agree with the terms of our engagement as described
in this letter, please sign the enclosed copy and return it to
us. This letter will continue in effect until canceled by either
party.
Very truly yours,
PRSSLER, THOMPSON AND COMPANY
A PROFESSIONAL CORPORATION
RESPONSE:
This letter correctly sets forth the
County.
By:
understanding of Kerr
Title: /U'~j/G [ ~~1~~,
Date: 9 d/ ~'3
COMMISSIONERS' COURT AGENDA REQUEST
*PLEASE FURNISH ONE ORIGINAL AND F1VE COPIES OF THIS REQUEST AND
DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: %c~n ~1 c~ ~F~r'vllr'v't=~rfY1
OFFICE: ffl/~~~7~t'~i'-
MEETING DATE: ~ /~
TIME PREFERRED: /l: Do
SUBJECT: (PLEASE BE SPECIFIC) ~.0~'1 ~~>4r~~'s~/s ~`-Ol
EXECUTIVE SESSION REQUESTED: YE5 NO _,~___
PLEASE STATE REASON FOR EXECUTIVE SESSION
ESTIMATED LENGTH OF PRESENTATION:
PERSONNEL MATTER - NAME OF EMPLOYEE:
NAME OF PERSON ADDRESSING THE COURT: -----
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON : _ r~
All Agenda Requests will be screened by the County Judge's Office to determine if
adequate Ihformation 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.
ORDER N0. 21622
OPINID AND READ BID PROPOSALS
FOR ANNUAL AUDIT
September 14, 1993
Vol T, Page 179