Item No. ~.5 Review of 1996-97 R~_idit by Pr^essler•-Thompson
and Company. (Co~_inty Auditor^)
Presentation was given by Pr•essler•-Thompson and Company of a
review of 199E-97 Audit.
		
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COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND FIVE COPIES OF THIS REQUEST AND DOCUMENTS
TO BE REVIEWED BY THE COURT.
MADE BY: ~omrrtvl Tornlrnson OF~CE: ~ydi'fgr'
MEETING DATE: 3 - a 3 - 9~ TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC)
1PPVrecU of Rb-97 av~l,'f 6~ ~°/~~slPr=i7s~nPse~~l~D.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
ESTIMATED LENGTH OF PRESENTATION:
IF 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 in accordance with Title 5,
Chapter 551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:

All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has
been prepazed for the Court's formal consideration and action at time of Court Meetings. Your cooperation will
be appreciated and contribute towazds you request being addressed at the earliest opportunity. See Agenda
5:00 P.M. previous Monday.
Request Rules Adopted by Commissioners' Court.


RERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 1997
PRESSLER~ THOMPSON AND COMPANY
A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS
KERRVILLE, TEXAS 78028
KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 1997
-- _ i _
KERR COUNTY, TEXAS
TABLE OF CONTENTS
- INTRODUCTORY SECTION
PAGE
Transmittal Letter
FINANCIAL SECTION	
Independent Auditors' Report	2
- Combined Statements - Overview	
General Purpose Financial Statements	
Combined Balance Sheet - All Fund Types and	
Account Groups	6
- Combined Statement of Revenues, Expenditures, and	
Changes in Fund Balances - All Governmental Fund	
Types	g
Combined Statement of Revenues, Expenditures, and	
Changes in Fund Balance - Budget (Non-GAAP	
Budgetary Basis) and Actual - All Governmental	
Fund Types	10
Combined Statement of Revenues, Expenses and	
- Changes in Retained Earnings (Deficit - Proprietary	
Fund Types)	lg
_ Statement of Cash Flows - Proprietary Fund Types	19
Notes to Financial Statements	22
- SUPPLEMENTAL FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS	
GOVERNMENTAL FUND TYPES	
Special Revenue Funds	
- Combining Balance Sheet	36
Combining Statement of Revenues, Expenditures,	
and Changes in Fund Balances	42
Combining Statement of Revenues, Expenditures,	
- and Changes in Fund Balances - Budget	
(Non-GAAP Budgetary Basis) and Actual	qg
KERR COUNTY, TEXAS
TABLE OF CONTENTS
PAGE -
Debt Service Funds		
Combining Balance Sheet		60
Combining Statement of Revenues,	Expenditures,	
and Changes in Fund Balances		62
Combining Statement of Revenues,	Expenditures,	-
and Changes in Fund Balances -	Budget	
(Non-GAAP Budgetary Basis) and	Actual	64
FIDUCIARY FUND TYPES		
Agency Funds		
Combining Balance Sheet		68
Combining Statement of Changes in	Assets and	
Liabilities - All Agency Funds		71 -
OVERALL COMPLIANCE AND INTERNAL CONTROL SECTION -
Independent Auditors' Report on Internal Control
Structure Based on an Audit of General Purpose
Financial Statements Performed in Accordance -
with Government Auditing Standards 82
Independent Auditors' Report on Compliance Based -
on an Audit of General Purpose Financial Statements
Performed in Accordance with Government Auditing
Standards 84 -
Schedule of Findings and Questioned Costs 85
KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 1997
PRINCIPAL OFFICIALS
COUNTY JUDGE		Bob Denson
COMMISSIONER, PRECINCT 1		H.A."Buster" Baldwin
COMMISSIONER, PRECINCT 2		Butch Lackey
COMMISSIONER, PRECINCT 3		Glen Holekamp
- COMMISSIONER, PRECINCT 4		Bruce Oehler
COUNTY ATTORNEY		David Motley
COUNTY AUDITOR		Tommy Tomlinson
COUNTY CLERK		Patricia Dye
COUNTY TREASURER		Barbara Nemec
_ DISTRICT ATTORNEY - 216th		Bruce Curry
DISTRICT ATTORNEY - 198th		Ron Sutton
DISTRICT CLERK		Linda Uecker
SHERIFF		Frances Kaiser
- TAX ASSESSOR-COLLECTOR		Paula Rector
JUSTICE OF THE PEACE, PRECINCT	1	Patricia Knox
_ JUSTICE OF THE PEACE, PRECINCT	2	Daron Wright
JUSTICE OF THE PEACE, PRECINCT	3	Bob Tench
JUSTICE OF THE PEACE, PRECINCT	4	Bill Ragsdale
OFFICIAL ISSUING REPORT
Tommy Tomlinson
County Auditor
_- - - _ _- -
~~, ;
Tommy Tomlinson _
KERR COUNTY AUDITOR
January 20, 1998
Honorable County Judge
Honorable County Commissioners _
Kerr County
Kemille, Texas 78028
Gentlemen:
Conforming to statutory requirements of the duties of the County Auditor, submitted herewith is
the annual fmancial report for Kerr County, Texas as of September 30, 1997, and for the fiscal -
yearthen ended. Responsibility for both the accuracy of the presented date and disclosures, re
with the County. We believe that the data, as presented, is accurate in all material aspects; that it
is presented in a manner designed to fairly set forth the financial position and results of operations -
ofthe County as measured by the financial activity of its various funds, and that all disclosures
necessary to enable the reader to gain the maximum understanding of the County's financial a8airs
have been included. -
This report has been prepared following the guidelines recommended by the Governmental
Accounting Standards Board. hi accordance with these guidelines, the accompanying report -
consists of two parts:
1. Introductory Section -
2. Financial Section, including financial statements and supplemental data of the County
accompanied by our independent auditors' opinion.
We appreciate the continued cooperation of those county officials and employees whose
contributions were essential for the Timely completion of this annual financial report.
Respectfully submitted,

Tommy Tomlinson
Kerr County Auditor
ROOM 1113, COUR'PIIOUSC (8311) T12-2235 liEItR6ILl,ls,'1'I?XAS 78114
_r_
FINANCIAL SECTION
1
PRESSLER, THOMYSON AND COMPANY
	A Professional Corporation
William F. Thompson, C.P.A.	CERTIFIED PUBLIC ACCOUNTANTS
'
'
'
`
Ernst H. Druebert, Jr., C.P.A.	LO SIDNEY RA KF:R 5
fRF:N:
1
3
Jerry N. Oliver, C.P.A.	KEHRVII.LE, TEXAS 78028
Charles A. Forbes, Jr., C.P.A.	
Douglas H. Sundberg, C.P.A.	
Cary B. Selgrath, C.P.A.	
INDEPENDENT AUDITORS' REPORT
The Honorable County Judge and
Members of the Commissioners Court
Kerr County, Texas
P.O. Box 590
Telephone (210) 257-241
Fax (210) 896-4041
We have audited the general purpose financial statements of Kerr
County, Texas as of and for the year ended September 30, 1997, as
listed in the Table of Contents. These financial statements are
the responsibility of the County's management. Our
responsibility is to express an opinion on these general purpose
financial statements based on our audit.
We conducted our audit in accordance with generally accepted
auditing standards. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement. An
audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the general purpose financial
statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as
well as evaluating the overall general purpose financial
statement presentation. We believe our audit provides a
reasonable basis for our opinion.
In our opinion, the general purpose financial statements referred
to above present fairly, in all material respects, the financial
position of Kerr County, Texas as of September 30, 1997, and the
results of its operations for the year then ended, in conformity
with generally accepted accounting principles.
In accordance with Government Auditing Standards, we have also
issued a report dated January 20, 1998, on our consideration of
Kerr County's internal control structure and a report dated
January 20, 1998 on its compliance with laws and regulations.
Our audit was made for the purpose of forming an opinion on the
general purpose financial statements taken as a whole. The
supplemental financial statements of individual funds listed in
the Table of Contents are presented for purposes of additional
2
analysis and are not a required part of the general purpose
financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the general-purpose
financial statements and, in our opinion, is fairly stated in all
material respects in relation to the general purpose financial
statements taken as a whole.
D.~ceaa,~,,~' ~
PRESSLER, THOMPSON AND COM~
A PROFESSIONAL CORPORATION
January 20, 1998
3
This page intentionally left blank.
,~ -
GENERAL PURPOSE FINANCIAL STATEMENTS
5
KERR COUNTY, TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 1997
Governmental Fund Tvpes
Special Debt Capital
General Revenue Service Proiects
ASSETS
Cash
Receivables
Delinquent Taxes Receivable, Net
of Allowance for Collectibles
Interest
Due from Other Offices
Due from State/Other
Other and Prepaid Expenses
Property and Equipment, Net
Amount Available Debt Service Fund
Amount to be Provided - Retirement
of General Long-Term Debt
$ 2,617,248 $2,632,034 $112,174 $ 3,261
198,347
1,506
TOTAL ASSETS
LIABILITIES
127,610
46,521 37,351
70
$ 2,944,711 $2,837,838 $158,765 $ 40,612
Accounts Payable $
Accrued Vacation and Compensatory
Time Payable
Due to Other Governmental Units
Deferred Revenue
Due to Others
Capital Leases Payable
Mortgage Payable
General Obligation Bonds
Certificates of Obligation _
184,926 $ 181,447 $
72,265
74,407
331,907
61,662
158,486
1,186
46
46,086
17,688
140,142

41,124 33,017
TOTAL LIABILITIES 725,167 339,277 41,124 33,017
FUND EQUITY
Investment in General Fixed Assets			_
Deficit			
Fund Balances			
Reserved for Debt Service		117,641	
Unreserved, Undesignated	2,219,544 2,498,561		7,595
			
TOTAL FUND EQUITY	2,219,544 2,498,561	117,641	7,595
			
TOTAL LIABILITIES AND FUND EQUITY $	2,944,711 $2,837,838	$158,765	$ 40,612
The accompanying notes are an integral part of this statement. _
6

Proprietary	Fiduciary			
Fund Type	Fund Tvpe	Account	Groups	
-		General	General	
		Fixed	Long-Term	Total
Enterprise	Acxencv	Assets	Debt	(Memo Only)
				
$ 48,805	$ 660,603	$	$	$ 6,074,125
				440,705
				2,762
-				46
				46,086
				127,610
_ 2,542,312		14,235,654		16,777,966
			117,641	117,641
			5,960,453	5,960,453
				
$ 2,591,117	$ 660,603	$14,235,654	$ 6,078,094	$ 29,547,394
$ 18,285 $ $
90,000 660,603
2,926,037
3,034,322 660,603
$ $ 384,658
89,953
825,010
546,190
61,662
238,094 238,094
2,926,037
5,675,000 5,675,000
165.000 165.000
6,078,094 10,911,604
- 14,235,654 14,235,654
(443,205) (443,205)
_ 117,641
4,725,700
(443,205) 14,235,654 18,635,790
$ 2,591,117 $ 660,603 $14,235,654 $ 6,078,094 $ 29,547,394
- 7

KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 1997
	General
REVENUES	
Ad Valorem Taxes (Including Interest	
and Penalties)	$2,443,640
Other Taxes, Licenses, and Permits	1,512,450
Automobile Registration	
Intergovernmental	223,834
Fines and Forfeitures	213,864
Fees of Office	1,126,972
State Prisoner Housing Reimbursement	47,628
Contributions	
Interest	193,378
Miscellaneous	148,064
TOTAL REVENUES	5,909,830
EXPENDITURES	
Current	
General Government	1,326,131
Roads/Bridges Maintenance, Study	
Road District	
Administration of Justice	4,003,195
Health and Welfare Services	552,087
Tax Administration	311,093
Cooperative Work	
Libraries and Education	
Debt Service	
Bond Principal	
Bond Interest and Fees	
Capital Outlay	175,142
TOTAL EXPENDITURES	6,367,648
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	(457,818)
OTHER FINANCING SOURCES (USES)	
Operating Transfers In	135,020
Operating Transfers (Out)	(336,873)
TOTAL OTHER FINANCING SOURCES (USES)	(201,853)
EXCESS OF REVENUES AND OTHER SOURCES OVER	
(UNDER) EXPENDITURES AND OTHER USES	(659,671)
Fund Balance at October 1, 1996	2,879,215
Fund Balance at September 30, 1997	$2,219,544
The accompanying notes are an integral part of this statement
8
Special	Debt	Capital	Total
Revenue	Service	Proiects	(Memo On1yZ
$2,014,108	$635,604	$ 354,082	$ 5,447,434
			1,512,450
877,643			877,643
1,023,309			1,247,143
670,462			884,326
57,665			1,184,637
			47,628
49,590			49,590
123,482	11,049	2,783	330,692
21,771			169.835
4,838,030	646,653	356,865	11,751,378
			1,326,131
1,525,937			1,525,937
318,063			318,063
334,272			4,337,467
773,631			1,325,718
			311,093
958,344			958,344
335,526			335,526
	315,000		315,000
	313,215		313,215
117,078		607,564	899,784
4,362,851	628,215	607,564	11,966,278
475,179	18,438	(250,699)	(214,900)
1,020,053		108,320	1,263,393
(1,016,520)			(1,353,393)
3,533		108,320	(90,000)
478,712	18,438	(142,379)	(304,900)
2,019,849	99,203	149,974	5,148,241
$2,498,561	$117,641	$ 7,595	$ 4,843,341
9
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
REVENUES
Ad Valorem Taxes (Including
Penalty and Interest)
Other Taxes, Licenses/Permits
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
State Prisoner Housing
Reimbursement
Contributions
Interest
Miscellaneous
TOTAL REVENUES
Budget Actual
$ 2,402,500 $ 2,443,410
1,427,050 1,511,297
66,000
222,800
1,277,400
219,509
216,207
1,126,021
33,000
47,628
Variance
Favorable
(Unfavorable)
$ 40,910
84,247
153,509
(6,593)
(151,379)
14,628
170,100 204,238 34,138
161,160 143,456 (17,704)
5,760,010 5,911,766 151,756
EXPENDITURES
Current
General Government
Roads/Bridges Maintenance,Study
Road District
Administration of Justice
Health and Welfare Services
Tax Administration
Cooperative Work
Libraries and Education
Debt Service
Bond Principal
Bond Interest and Fees
Capital Outlay
1,377,875	1,326,674	51,201
4,129,031	4,063,854	65,177
558,733	554,407	4,326
318,093	311,913	6,180
184,405 165,492 18,913
TOTAL EXPENDITURES
6,568,137 6,422,340 145,797
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES $ (808,127) $ (510,574) $ 297,553
The accompanying notes are an integral part of this statement.
10
_ Special Revenue Debt Service
Variance Variance
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 1,971,849 $ 2,013,839 $
41,990 $ 625,400 $ 633,956 $
8,556
856,000	882,746	26,746
_ 954,834	1,008,300	53,466
598,000	666,012	68,012
57,000	57,937	937
10,500	49,590	39,090
80,039	130,097	50,058 10,460 11,366 906
_ 19.500	22,572	3,072
4,547,722	4,831,093	283,371 635,860 645,322 9.462
1,544,439	1,532,225	12,214			
339,500	318,063	21,437			
_ 341,897	332,717	9,180			
737,208	761,055	(23,847)			
1,114,336	992,124	122,212			
_ 303,181	300,591	2,590			
			315,000	310,000	5,000
-			313,227	313,216	11
115,587	118,234	(2,647)			
					
4,496,148	4,355,009	141,139	628,227	623,216	5,011
					
$ 51,574	$ 476,084 $	424,510	$ 7,633	$ 22,106 $	14,473
11
--,_ _ ,
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND _
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997 -
Capital Projects
Variance _
Favorable
Budaet Actual (Unfavorable)
REVENUES
Ad Valorem Taxes (Including
Penalty and Interest)
Other Taxes/Licenses/Permits
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
State Prisoner Housing
Reimbursement
Contributions
Interest
Miscellaneous
$ 348,200 $ 352,009
5,000 3,623
$ 3,809
(1,377)
TOTAL REVENUES
EXPENDITURES
353,200 355,632
Current
General Government
Road/Bridges Maintenance, Study
Road District
Administration of Justice
Health and Welfare Services
Tax Administration
Cooperative Work
Libraries and Education
Debt Service
Bond Principal
Bond Interest and Fees
Capital Outlay
TOTAL EXPENDITURES
618,692 607,564
618,692 607,564
2,432
11,128
11,128
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES $ (265,492) $ (251,932) $ 13,560
The accompanying notes are an integral part of this statement.
12
	Total (Memo Onlv)	
		Variance
		Favorable
Budget	Actual	(Unfavorable)
$ 5,347,949	$ 5,443,214	$ 95,265
- 1,427,050	1,511,297	84,247
856,000	882,746	26,746
1,020,834	1,227,809	206,975
_ 820,800	882,219	61,419
1,334,400	1,183,958	(150,442)
33,000	47,628	14,628
10,500	49,590	39,090
265,599	349,324	83,725
180,660	166.028	(14,632)
11,296,792	11,743,813	447.021
1,377,875	1,326,674	51,201
1,544,439	1,532,225	12,214
339,500	318,063	21,437
4,470,928	4,396,571	74,357
_ 1,295,941	1,315,462	(19,521)
318,093	311,913	6,180
1,114,336	992,124	122,212
303,181	300,591	2,590
315,000	310,000	5,000
313,227	313,216	11
- 918,684	891,290	27,394
12,311,204	12,008,129	303.075
$ (1,014,412)	$ (264,316)	$ 750,096
13
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
OTHER FINANCING SOURCES (USES)
General
Variance
Favorable
Budaet Actual (Unfavorable)
Operating Transfers In $ 456,265 $ 135,020 $ (321,245) _
Operating Transfers (Out) (350,481) (350,481)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
BEFORE BUDGET ADJUSTMENT
Add (Deduct) Other Reconciling
Items to Adjust from Budgetary
Cash Basis to the Modified
Accrual Basis
EXCESS OF REVENUES OVER OTHER
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
AFTER BUDGET ADJUSTMENT
105,784 (215,461) (321,245)
$ (702,343) (726,035) $ (23,692)
66.364
(659,671)
Fund Balance at October 1, 1996
Fund Balance at September 30, 1997
2,879,215
$ 2,219,544
The accompanying notes are an integral part of this statement.
14

Sp	ecial Revenue		Debt Service
		Variance	Variance
		Favorable	Favorable
Budget	Actual	(Unfavorable)	Budget Actual (Unfavorable)
			
_ $ 1,034,053	$ 1,020,053	$ (14,000)	$ $ $
(1,030,520	) (1,016,520)	14,000	
			
- 3.533	3,533		
			
55,107	479,617	$ 424,510	$ 7,633 22,106 $ 14,473
			
	(905)		(3,668)
	478,712		18,438
	2,019,849		99.203
	$2,498,561		$ 117,641
15
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND _
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997 -
Capital Protects _
Variance
Favorable
Budcret Actual (Unfavorable)
OTHER FINANCING SOURCES (USES)
Operating Transfer In
Operating Transfers (Out)
TOTAL OTHER FINANCING SOURCES
(USES)
$ 108,320 $ 108,320 $
108,320 108,320
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
BEFORE BUDGET ADJUSTMENT $ (157,172) (143,612) $ 13,560
Add (Deduct) Other Reconciling
Items to Adjust from Budgetary
Cash Basis to the Modified
Accrual Basis
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
AFTER BUDGET ADJUSTMENT
Fund Balance at October 1, 1996
Fund Balance at September 30, 1997
1,233
(142,379)
149,974
~ 7,595
The accompanying notes are an integral part of this statement.
16
-r
Total (Memo Only)
Variance
Favorable
Budget Actual (Unfavorable)
$ 1,598,638 $ 1,263,393 $ (335,245)
(1,381,001) (1,367,001) 14.000
217,637 (103.608) (321,245)
~ (796,775) (367,924) $ 428,851
63.024
(304,900)
5,148,241
$ 4,843,341
17
KERR COUNTY, TEXAS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED
EARNINGS (DEFICIT)
PROPRIETARY FUND TYPES
FOR THE PERIOD JUNE 16, 1997 THROUGH SEPTEMBER 30, 1997
Proprietary
Fund Types
Enterprise
REVENUES
Detention Revenue $ 486,583
Other 2,814
TOTAL REVENUES $ 489,397
OPERATING EXPENSES
Personnel 234,572
Residential 31,757
Administrative 7,2gg
Facility and Equipment 21,700
Other 6,060
Depreciation 31,014
TOTAL OPERATING EXPENSES 332,391
OPERATING INCOME 157,006
NON-OPERATING INCOME (EXPENSES)
Interest from Cash
Interest on Mortgage
Loss on Acquisition
NET NON-OPERATING EXPEn
NET (LOSS)
Retained Earnings (Deficit)
Retained Earnings (Deficit)
145
(52,356)
(548,000)
SES (600,211)
(443,205)
at June 16, 1997
at September 30, 1997 $ (443,205)
The accompanying notes are an integral part of this statement
18
_ KERR COUNTY, TEXAS	
STATEMENT OF CASH FLOWS	
PROPRIETARY FUND TYPES	
FOR THE PERIOD JUNE 16, 1997 THROUGH SEPTEMBER	30, 1997
	Proprietary
-	Fund Types
	
	Enterprise
	
Cash Flows from Operating Activities:	
Detention Revenue	$ 294,859
Other Operating Revenue	2,814
- Cash Payments for Detention	(283,092)
	
Net Cash Provided by Operating Activities	14,581
	
Cash Flows from Non-Capital Financing Activities:	
Interest on Cash	145
	
- Net Cash Provided by Non-Capital Financing Activities	145
	
Cash Flows from Capital and Related Financing Activities:	
Interest Paid on Mortgage	(52,356)
Principal Paid on Mortgage	(3,565)
Acquisition of Capital Assets	(2,929,602)
_ Proceeds from Mortgage	2,929,602
Transfers from General Fund	90.000
Net Cash Provided by Capital and Related
Financing Activities
Net Increase in Cash and Cash Equivalents
Cash and Cash Equivalents at June 16, 1997
Cash and Cash Equivalents at September 30, 1997
34,079
48,805
$ 48,805
_ The accompanying notes are an integral part of this statement
19
KERR COUNTY, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPES
FOR THE PERIOD JUNE 16, 1997 THROUGH SEPTEMBER 30, 1997
Proprietary
Fund Tvoes
Enterprise
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:
Operating Income (Loss) $ 157,006
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
Depreciation 31,014
Changes in Assets and Liabilities:
Increase in Accounts Receivable (191,724)
Increase in Accounts Payable 18,285
Total Adjustments (142,425)
Net Cash Provided by Operating Activities $ 14,581
The accompanying notes are an integral part of this statement
20
NOTES TO FINANCIAL STATEMENTS
21
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A summary of the County's significant accounting policies applied in
the preparation of the accompanying financial statements follows.
1. The Reporting Entity
The County is an independent unit and is managed by a governing
body of elected officials. The accompanying financial statements
present the County's primary government and a component unit over
which the County exercises significant influence. Significant
influence or accountability is based primarily on operational or
financial relationships with the County (as distinct from legal
relationships).
Due to restrictions of the State constitution relating to the
issuance of municipal debt, the Kerr County Juvenile Board
created a Public Facility Corporation to finance the acquisition
of the Juvenile Detention Center. This was accomplished by
assuming the existing mortgage on the property. The above
service provided by the Public Facilities Corporation is solely
for the benefit of Kerr County and the Kerr County Juvenile
Board. Public Facility Corporations created to provide financing
services are blended into the County's primary government
although retaining separate legal identity.
Component unit reported in the County's comprehensive annual
financial report is shown below:
Blended Component Unit Brief Description of
Reported With The Activities and Relation-
Primarv Government ship to the County Reported Funds
Kerr County Juvenile
Facility Corporation
To provide financing
for and on behalf of
Kerr County for the
Acquisition of eligible
Correctional/Detention
Facilities and other
Public Buildings and
Facilities. Kerr County
Juvenile Board serves as
the Board of Directors.
Enterprise Fund
22
KERR COUNTY, TEXAS
_ NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(Continued)
- NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Certain escrow funds held in trust by the District and County
- Clerks of Kerr County, Texas are not included in these
statements. These escrow funds are subject only to judicial
orders of the District Judges of the State of Texas and are not
subject to direct oversight by the governing body of elected
"- officials.
2. Fund Accountin
The County's accounts are organized on the basis of funds or
account groups, each of which is considered to be a separate
- accounting entity. The funds are grouped into two types. The
following is a description of the fund types and account groups
used by the County in the accompanying financial statements.
GOVERNMENTAL FUND TYPES
General Fund
The General Fund accounts for the resources used to
finance the fundamental operations of the County. It is
- the basic fund of the County and covers all activities
for which a separate fund has not been established.
Special Revenue Funds
These funds are used to account for the proceeds of
specific revenue sources that are legally restricted to
_ expenditures for specified purposes.
Debt Service Funds
- These funds are used to account for the accumulation of
resources for and the payment of principal and interest
on general long-term debt of the County.
Capital Projects Fund
- This fund is used to account for proceeds of general
long-term debt and other revenues. Expenditures are
restricted to the construction and acquisition of major
capital facilities.
23
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. Fund Accounting
PROPRIETARY FUND TYPES
Proprietary Funds use the economic resources measurement
focus. The accounting objectives are determination of
net income, financial position, and cash flows. All
assets and liabilities associated with a proprietary
fund's activities are included on its balance sheet.
Proprietary fund equity is segregated into contributed
capital and retained earnings.
FIDUCIARY FUND TYPE
Agency Funds
These funds have been established by the County to
account for assets held by the governmental unit in an
agency capacity for individuals and other funds.
ACCOUNT GROUPS
General Fixed Assets
Fixed assets used in governmental fund type operations
are accounted for in the General Fixed Assets Account
Group, rather than in governmental funds. Public domain
("infrastructure") general fixed assets including roads,
bridges, curbs and gutters, streets and sidewalks,
drainage systems and lighting systems, are capitalized
along with other general fixed assets. No depreciation
has been provided on such assets.
All fixed assets are valued at historical cost or
estimated historical cost if actual historical cost is
not available. Donated assets are valued at their
estimated fair value on the date donated. Repairs and
maintenance are recorded as expenditures; renewals and
betterments are capitalized.
24
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
_ General Long-Term Debt
This account group records the principal outstanding on
the general obligation bonds and certificates of
- obligation and is funded by expenditures from the
respective debt service fund.
_ 3. Basis of Accounting
A. Modified Accrual Basis of Accounting
The County uses the modified accrual basis of accounting
for governmental fund types and fiduciary fund types.
The modified accrual basis of accounting recognizes
- revenues when both measurable and available. Measurable
means the amount can be determined. Available means
collectable within the current period or soon enough
_ thereafter to pay current liabilities. Also under the
modified accrual basis of accounting, expenditures are
recorded when the related fund liability is incurred,
except for general obligation bond principal and interest
which are reported as expenditures in the year due.
B. Accrual Basis of Accounting
The accrual basis of accounting is used in Proprietary
Fund Types. The accrual basis of accounting recognizes
_ revenue when earned. Expenses are recorded when
incurred.
4. Budgets
The County Judge and staff prepare the proposed budget, using
revenue estimates furnished by the County Auditor and submit the
data to Commissioners Court. A public hearing is held on the
budget by Commissioners Court. Before determining the final
budget, Commissioners Court may increase or decrease the amounts
requested by the various departments. In the final budget, which
is usually adopted in September, expenditures for current
operating funds cannot exceed the estimated available cash
25
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
4. Budgets
balances in such funds on October 1, plus the estimate of
revenues for the ensuing year. At any time during the year,
Commissioners Court may increase the budget for unexpected
revenues. Commissioners Court may transfer amounts among
individual budget line items within major expenditure categories
during the year, but no such transfer may increase the overall -
total of the budget. The final amended budget is used in this
report.
Formal budgetary integration is employed for the General, Special
Revenue, Debt Service, and Capital Projects Funds and Proprietary
Fund Operations. Budgets for these funds are prepared on a cash
basis. Unused appropriations lapse at the end of each year.
5. Property Taxes
Property taxes are levied October 1 of each year. The taxes are
due by January 31 following the levy date. Penalties and
interest are added for payments made after January 31 due date.
The County bills and collects its own property taxes and those of
various other taxing entities. Collections of these taxes
pending distribution are accounted for in an agency fund. -
6. Delinquent Taxes Receivable
Ad Valorem delinquent taxes have been reported in the financial
statements net of the allowance for uncollectible taxes. Tax
revenues are recognized when they become available. Available
means when due, or past due and receivable within the current
period and collected within the current period or expected to be
collected soon enough thereafter to be used to pay liabilities of
the current period. The County recognized property tax revenues -
collected within sixty (60) days after September 30, 1997.
Accordingly, amounts equal to taxes not yet available have been
reported as deferred revenue.
The following is a summary, by fund, of the gross taxes, the
allowance for uncollectible taxes, and net tax receivable.
26
-r_
KERR COUNTY, TEXAS
- NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
- NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
6. Delinquent Taxes Receivable			
		Allowance For	
	Taxes	Uncollectible	Net Taxes
	Receivable	Taxes	Receivable
			
General Fund	$ 245,168	$ 46,821	$ 198,347
Special Revenue Funds			
- Jury	16,762	3,201	13,561
Farm to Market and			
Lateral Road	95,673	18,180	77,493
- Public Library	26,972	5,151	21,821
Fire Protection	12,951	2,473	10,478
Flood Control	609	116	493
Indigent Health Care	42,817	8,177	34,640
			
	195,784	37,298	158,486
			
- Debt Service Funds			
County Courthouse and Jail			
Building General Obligation			
Bonds - Series 1976	5,483	1,047	4,436
County 1994 General Obligation			
Bonds	43,426	8,293	35,133
County 1993 Contractual			
- Obligations	8,589	1,637	6,952
			
	57,498	10,977	46,521
Capital Projects Fund
46,168 8.817 37,351
$ 544,618 $ 103,913 $ 440,705
7. Compensated Absences
- Full time, permanent employees are granted vacation benefits in
varying amounts to specified maximums depending on tenure with
the County. Sick leave accrues to full time, permanent employees
- to specified maximums. Accumulated vacation time may be taken in
pay upon termination or retirement up to a maximum of ten (10)
days; however, this policy does not apply to accumulated sick
leave.
27
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997 -
(CONTINUED)
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -
7. Compensated Absences
The estimated liability for vested vacation and sick leave
benefits attributable to the County's governmental funds is
recorded as an expenditure and liability to the respective funds.
8. Total Columns on Combined Statements - Overview
Total columns on the Combined Statements - Overview are captioned -
"memo only" to indicate that they are presented only to
facilitate financial analysis. Data in these columns do not
present financial position, results of operations, or changes in _
financial position in conformity with generally accepted
accounting principles. Such data is not comparable to a
consolidation as interfund eliminations have not been made in the
aggregation of this information. -
NOTE B - CASH
At September 30, 1997, the book balance of the County's deposits was
$6,074,125 and the bank balance was $6,049,324. Of the bank balance
$200,000 was covered by Federal Deposit Insurance and $1,720,088 was
covered by collateral held in the County's name by Security State Bank. Of -
the remaining $4,129,236, $3,378,991 was held in Secured Investment
Securities at NationsBank, and the remaining $750,245 was invested in other
government secured investments. -
The amount held in Secured Investments with NationsBank and the other
investments are fully collateralized by State and U.S. Government
Securities. -
The County may legally invest in obligations of the United States
Government, obligation of the State of Texas, other states, cities and -
counties with an A rating, common trust funds held in banks in Texas,
certificates of deposit and repurchase agreements.
28
	KERR COUNTY, TEXAS	
-	NOTES TO FINANCIAL STATEMENTS	
	SEPTEMBER 30, 1997	
	(CONTINUED)	
NOTE C - GENERAL FI	XED ASSETS	
- The following	is a summary of changes in general fixed assets.
	Balances	Balances at
-	at October 1,	September 30,
	1996 Additions Deletions	1997
		
Land	$ 390,457 $ $	$ 390,457
- Buildings	9,177,235 610,793	9,7gg,02g
Equipment	3,533,782 350,095 38,873	3,845,004
Capital Leases	212,165	212,165
_ Construction		
in Progress	118,450 489,114 607,564	-0-
		
	$ 13,219,924 $1,662,167 $ 646,437	$ 14,235,654
NOTE D - LONG-TERM	DEBT	
- The changes i	n long-term debt outstanding for the	year ended
September 30,	1997 are summarized as follows:	
	Balance Added Retired Balance
-	Original Interest Outstanding During	During Outstanding
	Amount Rates 10-1-96 Year	Year 9-30-97
		
General Obligation Debt		
- 1976 General Obliga-		
tion Bonds	$ 860,000 5.5-6.OOe $ 160,000 $ $	90,000 $ 70,000
- 1994 General		
Obligations Bonds	5,900,000 4.25-6.250 5,755,000	150,000 5,605,000
1993 Contractual		
- Obligations	455,000 2.7-6.25% 240,000	75,000 165,000
Capital Lease		
Obligations	73,425 5.85-6.29& 54.436 212,165	28,507 238,094
		
	X6,209,436 $ 212,165 $343,507 X6,078,094
29
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
NOTE D - LONG-TERM DEBT
The above long-term debt matures through 2012 as follows:
Year Endina September 30 Principal Interest Total
1998	$ 363,371	$ 308,176	$ 671,547
1999	373,321	285,377	658,698
2000	304,780	265,135	569,915
2001	316,965	245,462	562,427
2002	352,059	224,756	576,815
Thereafter	4,367,598	1,043,782	5,411.380
$6,078,094 $2,372,688 $ 8,450,782
NOTE E - RETIREMENT PLAN
A. Plan Description
The County provides pension, disability, and death benefits for
all of its full-time employees through a nontraditional, joint
contributory, defined contribution plan in the state-wide Texas
County and District Retirement System (TCDRS), one of over 450
administered by TCDRS, an agent multiple-employer public employee
retirement system. It is the opinion of the TCDRS management
that the plans in TCDRS are substantially defined contribution
plans, but they have elected to provide additional voluntary
disclosure to help foster a better understanding of some of the
nontraditional characteristics of the plan.
Under the state law governing TCDRS since 1991, the county has
had the option of selecting the plan of benefits to provide in
the future, while at the same time considering the level of the
employer contribution rate required to adequately finance the
plan. Effective January 1, 1996 the County adopted an annually
determined contribution rate plan, for which the employer
contribution rate is actuarially determined as a part of the
annual actuarial valuation. The rate, applicable for a calendar
year, consists of the normal cost contribution rate plus the rate
required to amortize the unfunded actuarial liability over the
remainder of the plan's 25-year amortization period which began
January 1, 1996 using the entry age actuarial cost method.
Monthly contributions by the employer are based on the covered
payroll and the employer contribution rate in effect. The rate,
7.540 for 1996, may vary from year to year.
30
KERR COUNTY, TEXAS
_ NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
NOTE E - RETIREMENT PLAN
A. Plan Description
The plan provisions are adopted by the governing body of the
county, within the options available in the state statutes
governing TCDRS. Members can retire at ages 60 and above with 8
or more years of service or with 30 years regardless of age or
when the sum of their age and years of service equals 75 or more.
- A member is vested after 8 years but must leave his accumulated
contributions in the plan. If a member withdraws his personal
contributions in a lump sum, he is not entitled to any amounts
_ contributed by the employer.
The contribution rate payable by all employee members is 7°s as
adopted by the governing body of the county. Monthly
- contributions by each employee member are based on the member's
covered compensation and the employee contribution rate. The
member's contributions are credited with interest at a rate
determined each December by the TCDRS Board of Trustees according
to governing state law. Benefit amounts are determined by the
sum of the employee's contributions to the plan, with interest,
_ and employer-financed monetary credits, with interest. The level
of these monetary credits is adopted by the governing body of the
county. The county's current benefit plan provides for employer-
financed monetary credits for service since the plan began of
- 190°s of the employee's accumulated contributions and for
employer-financed monetary credits for service before the plan
began of 1450 of a theoretical amount equal to twice what would
_ have been contributed by the employee, with interest, prior to
establishment of the plan. At retirement, the benefit is
calculated as if the sum of the employee's accumulated
contributions and the employer-financed monetary credits were
used to purchase an annuity within TCDRS.
31
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997 -
(CONTINUED)
NOTE E - RETIREMENT PLAN -
B. Payroll and Contribution Information
The county's total payroll in calendar year 1996 was $4,290,242,
and the county's contributions were based on a covered payroll of
$4,111,347. Employer and employee contributions for the year
were made as required and are detailed below. Employee -
contributions may include the purchase of credits for military or
legislative service or the buyback of previously forfeited
service credit. There were no related-party transactions. -
Contribution Amounts (Rates)
Total Normal Cost Prior Service -
Employee $287,962 (7 a) N/A N/A
Employer $309,996 (7.54°s) $225,302 (5.48 a) $84,694 (2.060)
3. Voluntary Additional Disclosure
Even though the substance of the county's plan is not to provide
a defined benefit in some form, some additional voluntary
disclosure is appropriate due to the nontraditional (for a -
defined contribution plan) existence of an unfunded pension
benefit obligation and employer-financed monetary credits in
excess of 100% of the employee's personal contributions. Part of
the county's contribution is the normal cost, while the remaining
portion is to amortize the unfunded actuarial liability.
Statement No. 5 of the Governmental Accounting Standards Board -
(GASB 5) defines pension benefit obligation as a standardized
disclosure measure of the actuarial present value of pension
benefits, adjusted for the effects of projected salary increases, -
estimated to be payable in the future as a result of employee
service to date. The measure is intended to help users assess
the funding status of public employee pension plans, assess _
progress made in accumulating sufficient assets to pay benefits
when due, and make comparisons among public employee pension
plans.
32
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
- NOTE E - RETIREMENT PLAN
3. Voluntarv Additional Disclosure
The pension benefit obligation shown below is similar in nature
to the standardized disclosure measure required by GASB 5 for
defined benefit plans except that there is no need to project
- salary increases since the benefit credits earned for service to
date are not dependent upon future salaries. The calculations
were made as part of the annual actuarial valuation as of
- December 31, 1996. Significant actuarial assumptions used to
compute the actuarially determined contribution requirements in
that valuation are the same as those used to compute the pension
- benefit obligation. Because of the money-purchase nature of the
plan, the interest rate assumptions, currently 9o and 7°s per year
with a weighted average of 8°s, do not have as much impact on the
results as for a defined benefit plan. An annual rate of 9% is
- used for calculating the actuarial liability and normal cost
contribution rate. For accumulating existing monetary credits
after the valuation date, an annual rate of 7°s is assumed, 2%
- lower than the 9% assumption in recognition of the statutory
interest allocation method. Market value of assets is not
determined separately for each plan, but the market value of
_ assets for TCDRS as a whole was 104.8°s of book value as of
December 31, 1996.
Pension Benefit Obligation
Annuitants Currently Receiving Benefits $ 721 027
Terminated Employees 1,049,346
- Current Employees
Accumulated Employee Contributions
Including Allocated Investment Earnings 2,189,669
Employer-Financed Vested 1,974,874
- Employer-Financed Nonvested 454,092
Total Pension Benefit Obligation $6,389,008
Net Assets Available for Benefits, at Book Value $5,997,947
Unfunded Pension Benefit Obligation $ 391,061
33
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 1997
(CONTINUED)
NOTE F - COMMITMENTS
The County is committed under various leases for office and _
storage space for office equipment. These leases are considered
for accounting purposes to be operating leases. Lease
expenditures for the year ended September 30, 1997 amounted to
$79,468. Future lease commitments amount to $28,800 annually
over the next three years.
NOTE G - CONTINGENCIES
The County contracts in the form of interlocal agreements with
the Texas Association of Counties (TAC) to provide the following _
types of insurance coverage through an intergovernmental risk
pool:
Workers Compensation/Employers Liability
Unemployment Compensation Fund
These multi-employer accounts provide for a combination of
modified self-insurance and stop loss coverage. Contributions
are set annually by Texas Association of Counties. Liability by
the County is generally limited to the amounts calculated by the
County interlocal agreements.
NOTE H - SELF INSURED FUNDS
The County has elected to provide group medical benefits to their
employees on a partially self-funded basis. They have contracted
with an outside plan supervisor to administer all claims _
payments. The County sets a specific amount of money aside each
month and as claims are submitted to the plan supervisor the
County reimburses them when notified. Under this plan the County
is limited to $25,000 per employee per year with an aggregate -
amount of $582,665 per year. After this deductible the plan
supervisor pays the balance of any claim up to the maximum
reimbursement amount specified in the plan. _
34
SUPPLEMENTAL FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS
35
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
(CONTINUED ON FOLLOWING PAGES) -
SEPTEMBER 30, 1997
		Additional		
		License	Road and	Lateral
ASSETS	Jurv	Fees	Bridge	Roads
CASH	$ 30,858	$ 681,049	$ 167,428	$ 180
Receivables				
Delinquent Taxes,				
Net of Allowance				
for Uncollectibles	13,561			
Interest	47			
Due from Other Offices				
Due from State/Other			5.740	-
TOTAL ASSETS	$ 44,466	$ 681.049	$ 173,168	$ 180
LIABILITIES AND				
FUND EQUITY				
LIABILITIES				-
Accounts Payable	$ 1,159	$ 21,031	$ 131,535	$
Accrued Vacation and				
Compensatory Time			16,133	-
Deferred Tax Revenue	11,987			
Due to Others				
TOTAL LIABILITIES	13.146	21.031	147,668	-
FUND EQUITY				
Fund Balances				
Unreserved				
Undesignated	31.320	660,018	25,500	180
TOTAL FUND EQUITY	31,320	660,018	25,500	180
TOTAL LIABILITIES				
AND FUND EQUITY	$ 44,466	$ 681,049	$ 173,168	$ 180
36
Farm to
Market and Records
Lateral Law Management & Public
Roads Library Preservation Library
$ 269,605 $ 13,038 $ 49,417 $ 9,033
77,493
21,821
5 347.098 $ 13,038 $ 49,531 $ 30,854

68,548
$ 2,364 $

19,289
19,289
278,	550	10,	674	49,	531	11,	565
							
278,	550	10,	674	49.	531	11,	565
							
$ 347,	098 S	13,	038 S	49,	531 $	30,	854
37
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
SEPTEMBER 30, 1997
ASSETS
CASH
Receivables
Delinquent Taxes,
Net of Allowance
for Uncollectibles
Interest
Due from Other Offices
Due from State/Other
TOTAL ASSETS
LIABILITIES AND
FUND EQUITY
LIABILITIES
Accounts Payable
Accrued Vacation and
Compensatory Time
Deferred Tax Revenue
Due to Others
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
Criminal			Juvenile
Justice			State
Division	Fire	Flood	Aid
Grant	Protection	Control	Grant
			
$	$ 50,298	$ 101,867	$ 18,527
10,478 493
46
$ $ 60,776 $ 102,360 $ 18,573
$ $ 2,354 $ $
9,262 436
11,616 436
49,160	101,	924	18,573
			
49,160	101,	924	18,573
			
$ $ 60,776 $	102,	360	$ 18,573
38
Indigent Schreiner 216th
- Traffic Health Road District
Safetv Care Fund Probation
$ 1,901 $ 103,747 $ 296,436 $ 701,407
34,640
160 879
22.872
$ 1 901 $ 138.547 $ 296,436 $ 725.158

1,799 $
1,066 $
30,620
31,686
$ 6,001
6,001
102	106,	861	296,	436	719	157
					.	
102	106,	861	296,	436	719	157
					.	
$ 1.901 $	138.	547 $	296,	436 $	725,	158
39
KERR COUNTY, TEXAS
SPECIAL REVHNUE FUNDS-COMBINING BALANCE SHEET
SEPTEMBER 30, 1997
ASSETS
CASH
Receivables
Delinquent Taxes,
Net of Allowance
for Uncollectibles
Interest
Due from Other Offices
Due from State/Other
TOTAL ASSETS
LIABILITIES AND
FUND EQUITY
LIABILITIES
Accounts Payable
Accrued Vacation and
Compensatory Time
Deferred Tax Revenue
Due to Others
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
Road Kerr County Intensive
District Child Care Supervision
$ 72,309 $ 15,464 $ 12,694
15.009
~ 72,309 S 30,473 $ 12,694

$ 12,578 $
12,578
72,	309	17.	895	12,	694
72,	309	17,	895	12,	694
$ 72,	309 $	30,	473 $	12,	694
40					
Sheriff Law
Courthouse Enforcement 216th District
Security Fund Attorney Total
$ 1,439 $ 1,796 $ 33,539 $ 2,632,034
156,486
80 20 1,186
46
_ 47 2,304 46.086
S 1.566 5 1,798 $ 35,863 $ 2,637,838
$ $ $ 1,560 $ 161,447
1,555 17,668
140,142
1.555		1,	560		339,	277
						
11	1,798	34,	303	2,	498,	561
						
11	1,798	34,	303	2,	498,	561
						
S 1.566 $	1,798 $	35,	863 $	2,	837,	838
						
	41					
KERR COUNTY, TEXAS
SPECIAL REVENUH FUNDS
COMBINING STATHMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Road/Bridges Maint,Study
Road District
Administration of
Justice
Health and Welfare
Services
Cooperative Work
Libraries & Education
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES
OVER (UNDER)
EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating Transfers Zn
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND
OTHER SOURCES OVER
(UNDER) EXPENDITURES
AND OTHER USES
Fund Balances at
October 1, 1996
Fund Balances at
September 30, 1997
Additional
License Road and Lateral
Jury Fees Bridge Roads
$ 139,632 $ $ $
373,510 504,133
31,680
175.629
1,661
2,299 30,274 15,049 _
931 5,056
144,523 403,784 699,867 31,680
318,063
1,525,937
167,247
83,299
167,247 318,063 1,609,236
(22,724) 85,721 (909,369) 31,680
881,500
(31,500)
881,500 (31,500)
(22,724) 85,721 (27,869) 180
54,044 574,297 53,369 0
$ 31,320 $ 660,018 $ 25,500 $ 180
42
Farm to
Market and Records
Lateral Law Management & Public
Roads Library Preservation Library
$ 875,261 $ $ $ 320,066
7,365
15,180
515
13,222
1,823
3,037
882.626 15,695 15.045 323,103
14,701
320,825
14,701 320.825
882,626 994 15.045 2,278
(850,000)
(850,000)
32,626	994	15,045	2,276
245.924	9,680	34.486	9
287
			.
S 278 550 $	10.674 $	49.531 $	11.565
			
	43		
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR SNDED SEPTEMBER 30, 1997
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Road/Bridges Maint,Study
Road District
Administration of
Justice
Health and Welfare
Services
Cooperative Work
Libraries & Education
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES
OVER (UNDER)
EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
Criminal			Juvenile
Justice			State
Division	Fire	Flood	Aid
Grant	Protection	Control	Grant
			
$	$ 131,605	$ 6,194	$
5.661
3,320 4,900
78,246 _
5.661 134.925 _ 11,094 78,246
5,661 123,764
5,661 123,784
EXCESS OF REVENUES AND
OTHER SOURCES OVER
(UNDER) EXPENDITURES
AND OTHER USES
Fund Balances at
October 1, 1996
Fund Balances at
September 30, 1997
11,141 11,094 20,306
57.940
57.940
11.141 11.094 20,306
38.019 90.830 (1,733)
$ $ 49.160 $ 101,924 $ 18,573
44
Indigent Schreiner 216th
Traffic Health Road District
Safetv Care Fund Probation
$ $ 527,109 $ $
636,964
7,118 494,833
9,590
18 6,752 14,364 28,366
15,784
7,136 533,861 23.954 1.175 967
8,688 432,431
958,344
33.779
8.688 432,431 992.123
1,552) 101,430 23,954 183.844
135,020
135,020)
(1,552)	101,430	23,954	183,844
1,654	5 431	272,482	535
313
			.
$ 102 $	106.861 $	296,436 $	719,157
			
	45		
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED SEPTSMBER 30, 1997
	Road	Kerr County	Intensive
	District	Child Care	Supervision
REVENUES			
Ad Valorem Taxes	$ 14,241	$	$
Automobile Registration			
Intergovernmental		37,652	99,743
Fines and Forfeitures			
Fees of Office			
Contributions		40,000	
Interest	3,425		
Miscellaneous			
TOTAL REVENUES	17.666	77.652	99.743
EXPENDITURES			
Current			
Road/Bridges Maint,Study			
Road District			
Administration of			
Justice			
Health and Welfare			
Services		59,757	85,370
Cooperative Work			
Libraries & Education			
Capital Outlay			
TOTAL EXPENDITURES		59.757	85.370
EXCESS OF REVENUES			
OVER (UNDER)			
EXPENDITURES	17.666	17.895	14,373
OTHER FINANCING SOURCES (USES)			
Operating Transfers In			
Operating Transfers (Out)			
TOTAL OTHER FINANCING			
SOURCES (USES)			
EXCESS OF REVENUES AND			
OTHER SOURCES OVER			
(UNDER) EXPENDITURES			
AND OTHER USES	17,666	17,895	14,373
Fund Balances at			
October 1, 1996	54,643		(1,679)
Fund Balances at			
September 30, 1997	$ 72,309	$ 17,895	$ 12,694
	46		
Sheriff Law
Courthouse Enforcement 216th District
- Securitv Fund Attornev Total
$ $ $ $ 2,014,108
877,643
'- 133,343 1,023,309
670,462
20,484 57,665
_ 49,590
479 1,496 123,482
21.771
20.963 134,639 4.836 030
- 1,525,937
318,063
45,822 1,200 120,003 334,272
773,631
958,344
335,526
- 117.078
45 822 1,200 120.003 4,362,851
(24,859) (1,200) 14.836 475 179
3,533 1,020,053
(1 016,520)
3,533			3
533
			.
- (21,326)	(1,200)	14,836	478,712
21.337	2,998	19.467	2
019
849
			,
,
$ 11 $	1,798 $	34.303 $	2,498,561
			
	47		
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
			Additional
	Jurv		License	Fees
REVENUES	Budaet	Actual	Budaet	Actual
Ad Valorem Taxes	$ 137,000	$ 139,288	$	$
Automobile Registration			350,000	378,612
Intergovernmental				
Fines and Forfeitures				
Fees of Office	1,400	1,828		
Contributions				
Interest	4,700	2,451	22,000	32,517
Miscellaneous		g32		
TOTAL REVENUES	143,100	144,499	372.000	411.129
EXPENDITURES				
Current				
Road/Bridges Maint,Study				
Road District			339,500	318,063
Administration of Justice	163,471	167,247		
Health and Welfare Services				
Cooperative work				
Libraries and Education				
Capital Outlay				
TOTAL EXPENDITURES	163,471	167,247	339.500	318,063
EXCESS OF REVENUES OVER				
(UNDER) EXPENDITURES	(20,371)	(22,748)	32,500	93,066
OTHER FINANCING SOURCES (USES)				
Operating Transfers In				
Operating Transfers (Out)				
TOTAL OTHER FINANCING				
SOURCES (USES)				
EXCESS OF REVENUES AND OTHER				
SOURCES OVER (UNDER) EXPEN-				
DITURES AND OTHER USES	$ (20,371)	(22,748)	$ 32,500	93,066
Add (Deduct) Other Reconciling				
Items to Adjust from Budgetary				
Basis to Modified Accrual Basis		24		(7,345)
EXCESS OF REVENUES OVER				
(UNDER) EXPENDITURES		(22,724)		85,721
Fund Balances				
at October 1, 1996		54,044		574,297
Fund Balances				
at September 30, 1997		$ 31,320		$ 660,018
48
			Farm to	Market
Road and	Bridge	Lateral Road	and Lateral Road
Budget	Actual	Budget Actual	Budget	Actual
$	$	$ $	$ 850,500	$ 874,734
506,000	504,134			
		31,500 31,680		
186,000	178,248			
9,000	15,517	100	6,700	8,284
_ 3,500	5,056			
704.500	702,955	31,600 31,680	857,200	883,018
1,544,439	1,532,225			
80,637	83,299				
1,625,076	1,615,524				
(920,576)	(912,569)	31,600	31,680	857,200	883,018
695,500	881,500				
		(31,500)	(31,500)	(850,000)	(850,000)
895,500	861,500	(31,500)	(31,500)	(850,000)	(650,000)
(25,076)	(31,069)	$ 100	180	$ 7,200	33,018
	3,200				(392)
_	(27,869)		180		32,626
	53,369				245,924
	$ 25,500		S 180		$ 278,550
49
_ T _ _- _ ~
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Road/Bridges Maint,Study
Road District
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER) EXPEN-
DITURES AND OTHER USES
Add (Deduct) Other Reconciling
Items to Adjust from Budgetary
Basis to Modified Accrual Basis
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
Fund Balances
at October 1, 1996
Fund Balances
at September 30, 1997
Law Library Public Library
Budget Actual Budvet Actual
$ $ $ 315,000 $ 320,288
16,600 15,240
514 2,400 3,057
16,600 15,754 317,400 323,345
17,291	14,701	285,890	285,890
		34,950	34,935
			
17,291	14,701	320,840	320,825
			
(691)	1,053	(3,440)	2,520
$ (691) 1,053 $ (3,440) 2,520
(242)
994 2.278
9,680 9,287
$ 10,674 $ 11,565
50
Criminal Justice			
Division Grant	Fire Protection	Flood	Control
Budget Actual	Budaet Actual	Budget	Actual
$ $	$ 129,000 $ 131,550	$ 6,100	
$ 6,195
4,049 5,661			
	3,000 3,472	4,100	5,258
4,049 5.661	132,000 135.022	10,200	11.453
5,661 5,661 139,300 123,785
5,661	5,661 139,300	123,	785
			
(1 612)	(7,300)	11,	237 10,200 11,453
1 612 ~ (7,300) 11,237 $ 10,200 11,453
(96) (359)
11,141 11,094
38.019 90,830
S $ 49,160 $ 101.924
51
	KERR COUNTY, TEXAS		
SPECIAL REVENUE FUNDS		
COMBINING STATEMENT OF	REVENUES, EXPENDITURES AND CHANGES IN FUND -
BALANCES - BUDGET	(NON-GAAP BUDGETARY BASIS) AN	D ACTUAL	
(CONTINUED ON FOLLOWING PAGES)		
FOR THE YEAR ENDED SEPTEMBER 30, 1997		
	Juvenile		
	State Aid Grant	Traffic	Safety
REVENUES	Budget Actual	Budget	Actual
Ad Valorem Taxes $	$ $		$ -
Automobile Registration			
Intergovernmental	62,845 78,246		
Fines and Forfeitures			
Fees of Office		6,200	7,413
Contributions			
Interest		150	18
Miscellaneous			
TOTAL REVENUES	62,845 78,246	6.350	7,431
EXPENDITURES			_
Current			
Road/Bridges Maint,Study			
Road District			
Administration of Justice			
Health and Welfare Services	62,845 57,940	8,743	8,688
Cooperative Work			
Libraries and Education			
Capital Outlay			-
TOTAL EXPENDITURES	62,845 57.940	8.743	8,688
EXCESS OF REVENUES OVER			-
(UNDER) EXPENDITURES	20,306	(2,393)	(1,257)
OTHER FINANCING SOURCES (USES)			
Operating Transfers In			-
Operating Transfers (Out)			
TOTAL OTHER FINANCING			
SOURCES (USES)			-
EXCESS OF REVENUES AND OTHER			
SOURCES OVER (UNDER) EXPEN-			
DITURES AND OTHER USES $	20,306 $	(2,393)	(1,257)
Add (Deduct) Other Reconciling			
Items to Adjust from Budgetary			-
Basis to Modified Accrual Basis			(295)
EXCESS OF REVENUES OVER			
(UNDER) EXPENDITURES	20,306		(1,552) -
Fund Balances			
at October 1, 1996	(1,733)		1,654
Fund Balances			
at September 30, 1997	$ 18,573		$ 102
52
~ - -. _~
Records
		Management	and	Schreiner
Indivent	Health Care	Preservation	Road	Fund
Budget	Actual	Budget	Actual	Budget	Actual
$ 519,500	$ 527,331	$ $		$	$
		13,300	13,051		
				10,500	9,590
4,200	6,684	1,000	1,947	12,200	15,328
523.700	534,015	14,300	14,998	22.700	24
918
					.
433,862	432,431				
					
433.862	432,431				
					
89.838	101,584	14,300	14,998	22.700	24,918
					
135,020	135,020				
(135,020)	(135,020)				
$ 89,838
101,584 $ 14,300
(154)
101,430
5,431
$ 106,861
14,998 $ 22,700
47
15,045
34,486
$ 49,531
53
24,916
(964)
23,954
272.482
$ 296,436
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGHTARY BASIS) AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
216th
District Probation Road District
REVENUES Budget Actual Budcret Actual
Ad Valorem Taxes $ $ $ 14,749 $ 14,453
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Road/Bridges Maint,Study
Road District
Administration of Justice
Health and Welfare Service:
Cooperative Work
Libraries and Education
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER) EXPEN-
DITURES AND OTHER USES
Add (Deduct) Other Reconciling
Items to Adjust from Budgetary
Basis to Modified Accrual Basis
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
Fund Balances
at October 1, 1996
Fund Balances at
September 30, 1997
631,843 636,984
412,000 487,764
7,000 29,670 98g 3,425
16,000 16,584
1,066,843 1,171,002 15.736 17.878
1,114,336 992,124
1,114,336 992.124
(47,493) 178,878 15,738 17,878
(14,000)
$ (47,493)
(14,000)
178,878 $ 1,738 17,878
4,966 (212)
183,844 17,666
535,313 54,643
,S 719,157 $ 72.309
54
Kerr County Intensive
Child Care Supervision
Budget Actual Budget Actual
- $ $ $ $
22,643 86,797 99,743
40,000
62,643 86.797 99,743
47,179 86,797 85,371
47,179 86,797 85,371
15,464 14,372
_ $ 15,464 $ 14,372
2,431 1
17,895 14,373
(1 679)
$ 17 895 $ 12,694
55
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Road/Bridges Maint,5tudy
Road District
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER) EXPEN-
DITURES AND OTHER USES
Add (Deduct) Other Reconciling
Items to Adjust from Budgetary
Basis to Modified Accrual Basis
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
Fund Balances
at October 1, 1996
Fund Balances at
September 30, 1997
Courthouse Security
Budcret Actual
$ $
19,500 20,405
500 479
20.000 20,884
42,121 44,267
42,121 44,267
(22,121) (23,383)
3,533 3,533
3,533 3,533
Sheriff's Law
Enforcement Fund
Budget Actual
$ $
S (18,588) (19,850) $
(1,476)
(21,326)
21,337
S 11
1,200
1,200
(1,200)
(1,200)
(l,zoo)
2,998
$ 1,798
56
216th	District		
Attorney	TOTAL
Budget	Actual	Budget	Actual
$	$	$ 1,971,849	$ 2,013,839
		856,000	882,746
_
137,800	133,343	954,834	1,008,300
		598,000	666,012
		57,000	57,937
_		10,500	49,590
2,000	1,476	80,039	130,097
		19,500	22.572
_ 139.800	134.819	4,547,722	4,831,093
			
		1,544,439	1,532,225
		339,500	318,063
136,305	120,003	341,897	332,717
		737,208	761,055
		1,114,336	992,124
		303,181	300,591
		115,587	118,234
- 136,305	120,003	4,496,148	4,355,009
			
3,495	14,816	51,574	476,084
			
		1,034,053	1,020,053
		{1,030,520)	(1,016,520)
			
		3,533	3.533
			
$ 3,495	14,816	$ 55,107	479,617
	20		(905)
	14,836		478,712
^	19,467		2,019,849
			
	S 34,303		$ 2,498,561
			57
This page intentionally left blank
58
DEBT SERVICE FUNDS
59
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING BALANCH SHEHT
SEPTHMBER 30, 1997
	County Courthouse
	and Jail
	Building General
	Obl icxation Bonds
ASSETS	
Cash	$ g 239
Receivables	
Delinquent Taxes,	
Net of Allowance for	
Uncollectibles	4,436
Interest	12
Due from Other Offices	
TOTAL ASSETS	$ 13,687
LIABILITIES AND FUND EQUITY	
Deferred Tax Revenue	$ 3,921
Fund Equity	
Fund Balances	
Reserved for Debt Service	9.766
TOTAL LIABILITIES AND	
FUND EQUITY	$ 13.687
County Courthouse
and Jail
Improvement
Certificates
of Oblictation
$ 5,141
3
~ 5.144
$ 5,144
60
		General Fund	Lateral Roads
Limited Tax	General	Texas Public Property	Texas Public Property
Obligation	Bonds	Finance Contractual	Finance Contractual
Series	1994	Obligation Series 1993	Obligation Series 1993 Total
			
$	81,055	$ 6,396	$ 10,343 $ 112,174
35,133
10
3,820
23
3,132 46,521
22 70
$ 116,198 $ 10,239 $ 13,497 $ 158,765
$ 31,056 $	3,377 $	2,770	$ 41,124
85,142	6,862	10,727	117,641
			
$ 116,198 $	10,239 ~	13,497	Q 158,765
61
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF	REVENUE, EXPENDITURES, A	ND CHANGES ZN FUND BALANCES -
FOR	THE YEAR ENDED SEPTEMBER	30, 1997	
		County Courthouse
	
County Courthouse	
and Jail	_
	and Jail	Improvement	
	Building General	Certificates	
	Obligation Bonds	_ Of Obligation	
REVENUES			-
Taxes	$ 95,623	$	
Interest	2 454		230 -
TOTAL REVENUES	98.077		230
EXPENDITURES			
Bond Principal	90,000		
Bond Interest	8,900		
Fees			
TOTAL EXPENDITURES	98.900		-
EXCESS OF REVENUES OVER			
(UNDER) EXPENDITURES	(823)		230 -
Fund Balances at			
October 1, 1996	10.589	4.	914
Fund Balances at			
September 30, 1997	$ 9.766	$ 5,	144
62
	General Fund	Lateral Roads	
Limited Tax General	Texas Public Property	Texas Public Property	
Obligation Bonds	Finance Contractual	Finance Contractual	
Series 1994	Obligation Series 1993	Obligation Series 1993	Total
$ 456,602	$ 47,997	$ 35,382 $	635,604
_ 7 514	379	472	11,049
464.116	48.376	35 854	646,653
150,000	44,497	30,503	315,000
295,702	4,813	3,300	312,715
300	200		500
			
446,002 _	49,510	33 803	628
215
			,
- 16,114	(1,134)	2,051	18,438
67,028	7,996	8.676	99
203
			,
$ 85 142 $	6 862 $	10 727	$ 117,641
			
63
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 1997
	County Courthouse
	and Jail
	Building	General
	Obligation Bonds
	Budget	Actual
REVENUES		
Taxes	$ 94,400	$ 95,870
Interest	2,600	2,483
TOTAL REVENUES	97,000	98,353
EXPENDITURES		
Bond Principal	90,000	90,000
Bond Interest	8,900	8,900
Bond Fees		
TOTAL EXPENDITURES	98.900	98,900
EXCESS OF REVENUES		
OVER (UNDER)		
EXPENDITURES	$ (1,900)	(547)
Add Other Reconciling		
Items to Adjust from		
Budgetary Basis to		
Modified Accrual Basis		(276)
EXCESS OF REVENUES		
OVER (UNDER)		
EXPENDITURES		(823)
Fund Balances at		
October 1, 1996		10,589
Fund Balances at		
September 30, 1997		$ 9,766
County Courthouse
and Jail
Improvement
Certificates
of Obligation
Budget Actual
$ $ 60
560 249
560 309
$ 560 309
(79)
230
4.914
$ 5 144
64
		General	Fund	Lateral	Road		
Limi	ted Tax	Texas Public	Property	Texas Public	Property		
General	Obligation	Finance Contractual	Finance Contractual		
Bonds Series 1994	Obligation Se	ries 1993	Obligation Series 1993	Total
sudaet	Actual	Budget	Actual	Budget	Actual	Budget	Actual
$ 449,500	$ 456,686	$ 47,200	$ 47,982	$ 34,300	$ 33,358	$ 625,400	$ 633,956
6,500	7,715	400	409	400	510	10.460	11,366
							
456,000	464,401	47,600	48,391	34,700	33,868	635,860	645,322
							
- 150,000	145,000	44,497	44,497	30,503	30,503	315,000	310,000
295,708	295,703	4,813	4,813	3,300	3,300	312,721	312,716
303	300	203	200			506	500
446,011	441,003	49,513	49,510	33,803	33,803	628,227	623,216
$ 9,989 23,398 $ (1,913)
(1,119) $ 897
65 $ 7,633 22,106
(5,284)
18.114
67,028
$ 85,142
(15)
(1,134)
7,996
$ 6,862
1,986 (3,668)
2,051 18,438
8,676 99,203
$ 10,727 $ 117,641
65
This page intentionally left blank.
66
AGENCY FUNDS
67
KERR COUNTY
AGENCY FUNDS
COMBINING BALANCE SHEET
SEPTEMBER 30, 1997
Law Enforcement Law Enforcement
Compensation Criminal Officers' Officers'
to Victims Justice Standards and Continuing
of Crime Planning Education Education _
ASSETS
Cash $ 22,157 $ 7,251 $ 2,513 $ 761
Due from Other Offices
$ 22,157 $ 7.251 $ 2,513 $ 761
LIABILITIES
Due to Other Governmental
Units $ 22,157 $ 7,251 $ 2,513 $ 761
	Tax Office		Abused
Tax Office	Auto	Jail Inmates	Children's
State Sales Tax	Registration	Trust Fund	Fund
ASSETS			
Cash $ 345,455	$ 47,107	$ 23,928	$ 63
Due from Other Offices			
$ 345,455	$ 47,107	$ 23,928	$ 63
LIABILITIES
Due to Other Governmental
Units $ 345,455 $ 47,107 $ 23,928 $ 63
68
			Texas		
	Judicial		Alcoholic		
- Department	and Court		Beverage	Operators'	
of Public	Personnel	Parks and	Commission	and	
Safety	Training	Wildlife	Arrest	Chauffeurs'	Juror
Fines	Fees	Arrest Fees	Fees	License	Donations
$ 4,509	$ 1,343	$ 35	$ 205	$ 2,323	$ 30
S 4,509	$ 1,343	$ 35	$ 205	$ 2,323	$ 30
$ 4,509	S 1,343	S 35	S 205	$ 2,323	S 30
District
Clerk
$ 46,937
_ S 46,937
$ 46,937
Law				
Enforcement	Breath			Misdemeanor
Management	Alcohol	Crime	Recor,	Court
Institute	Testing	Stoppers	inc.	Costs
				
$ 617	$ 713	$ 159	$ 133,743	$ 2,987
$ 617	$ 713	$ 159	S 133,743	$ 2,987
$ 617 $ 713 $ 159 $ 133,743 S 2,987
69
KERR COUNTY, TEXAS
AGENCY FUNDS
COMBINING BALANCE SHEET (CONTINUED) -
SEPTEMBER 30, 1997
Juvenile
Probation Carrier Uniform
Historical Comprehensive Diversion Weight Court
Commission Rehabilitation Fund Violation Cost
ASSETS -
Cash $ 10,804 $ 3,866 $ 260 $ 300 $ 1,781
Due from Other Offices
$ 10.804 $ 3,866 $ 260 $ 300 $ 1,781
LIABILITIES
Due to Other Governmental
Units $ 10,804 $ 3.866 $ 260 $ 300 $ 1,781
Study &
Prevention
of Juvenile Time
Fugitive Crime Indigent Payment
Apprehension & Delinauencv Fees Fee Total
ASSETS
Cash $ 514 $ 26 $ 66 $ 150 $660,603
Due from Other Offices
$ 514 $ 26 ~ 66 $ 150 $660,603 -
LIABILITIES
Due to Other Governmental
Units $ 514 $ 26 $ 66 $ 150 $660,603
70
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGHS IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 1997
Balance at			Balance at
October 1,			September 30,
1996	Additions	Deletions	1997
COMPENSATION TO VICTIMS OF CRIME			
ASSETS			
_ Cash $ 22,775	$ 89,218	$ 89,836	$ 22,157
Due from Other Offices			
S 22.775	~ 89,218	$ 89,836	$ 22,157
LIABILITIES
Due to Other Governmental Units
CRIMINAL JUSTICE PLANNING
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
LAW ENFORCEMENT OFFICER'S
STANDARDS AND EDUCATION
ASSETS
Cash
_ Due from Other Offices
_- LIABILITIES
Due to Other Governmental Units
~ 22,775 $ 89,218 $ 89,836 $ 22,157
$ 7,947	$ 30,956	$ 31,652 $	7,251
$ 7.947	$ 30,956	$ 31,652 $	7.251
			
$ 7,947	~ 30,956	$ 31.652 $	7,251
$ 2,962	$ 11,450	$ 11,899 $	2,513
$ 2,962	yS 11,450	$ 11.899 $	2.513
			
$ 2.962	$ 11,450	$ 11,899 ~	2,513
71
KERR COUNTY, THXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS (CONTINUED) -
FOR THE YEAR ENDED SEPTEMBER 30, 1997
Balance at Balance at
October 1, September 30, -
1996 Additions Deletions 1997
DEPARTMENT OF PUBLIC SAFETY FINES
ASSETS
Cash $ 3,030 $ 12,257 $ 10,778 $ 4,509 _
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
.7UDICIAL AND COURT PERSONNEL
TRAINING FEES
ASSESS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
PARKS AND WILDLIFE
ARREST FEES
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
$ 3,030	$ 12,257	$ 10,778 $	4,	509
$ 3,030	$ 12,257	$ 10,778 $	4,	509
$ 1,361	$ 5,240	$ 5,258 $	1,343
$ 1,361	$ 5,240	$ 5,258 $	1,343
			
$ 1,361	$ 5,240	$ 5,258 $	1,343
			
$ 45 $ 319 $ 329 $ 35
$ 45 $ 319 $ 329 $ 35
$ 45 $ 319 $ 329 $ 35
72
KHRR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSHTS AND LIABILITIES
- ALL AGENCY FUNDS (CONTINUED)
FOR THE YEAR ENDED SHPTEMBER 30, 1997
	Balance at			Balance at
	October 1,			September 30,
	1996	Additions	Deletions	1997
TEXAS ALCOHOLIC BEVERAGE	COMMISSION			
- ARREST FEES				
ASSETS				
- Cash	$ 1	$ 441	$ 237	
$ 205
Due from Other Offices				
	$ 1	$ 441	$ 237	$ 205
LIABILITIES
Due to Other Governmental Units
$ 1 $ 441 $ 237 $ 205
OPERATORS' AND CHAUFFEURS' LICENSE
ASSETS
Cash
- Due from Other Offices
- LIABILITIES
Due to Other Governmental Units
$ 2,650	$ 7,989	$ 8,316 $	2,323
$ 2.650	$ 7,989	$ 8.316 $	2.323
			
$ 2,650	$ 7,989	$ 8,316 $	2.323
ABUSED CHILDREN'S FUND
ASSETS
Cash
- Due from Other Offices
- LIABILITIES
Due to Other Governmental Units
$ 190	$ 758	$ 885 $	63
$ 190	$ 758	~ 885 $	63
			
$ 190	$ 756	$ 885 $	63
73
KERR COUNTY, TSXAS
COMBINING STATEMENT OF CHANGES ZN ASSETS AND LIABILITIES
ALL AGENCY FUNDS (CONTINUED)
FOR THE YEAR ENDED SEPTHMBER 30, 1997
CRIME STOPPERS
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
LAW ENFORCEMENT MANAGEMENT
INSTITUTE
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
BREATH ALCOHOL TESTING
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
Balance at Balance at _
October 1, September 30,
1996 Additions Deletions 1997
$ 195	$ 884	$ 920 $	159 _
$ 195	$ 884	$ 920 $	159
			
S 195	$ 884	,S 920 $	159
			
$ 666	$ 2,557	$ 2,606 $	617
$ 666	$ 2,557	$ 2,606 $	617
			
$ 666	$ 2,557	$ 2,606 $	617
$ 869	$ 3,759	$ 3,915 $	713
$ 869	$ 3,759	$ 3,915 $	713
			
$ 869	$ 3,759	$ 3,915 $	713
74
KERR COUNTY, TEXAS
COMBINING STATHMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS(CONTINUED)
FOR THE YHAR ENDED SEPTEMEER 30, 1997
MISDEMEANOR COURT COSTS
ASSETS
_ Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
COMPREHENSIVE REHABILITATION
ASSETS
Cash
- Due from Other Offices
LIABILITIES
Due to Other Governmental Units
JUVENILE PROBATION DIVERSION FUND
ASSETS
Cash
_ Due from Other Offices
LIABILITIES
Due to Other Governmental Units
Balance at Balance at
October 1, September 30,
1996 Additions Deletions 1997
$ 3,318	$ 12,419	$ 12,750 $	2,987
$ 3,318	$ 12,419	$ 12,750 $	2,987
$ 3,318 $ 12,419 $ 12,750 $ 2,987
$ 4,676	$ 16,719	$ 17,529 $	3,866
$ 4,676	$ 16,719	$ 17,529 $	3,866
$ 4.676 $ 16,719 $ 17.529 $ 3,666
$ 60	$ 695	$ 495 $	260
$ 60	$ 695	$ 495 $	260
			
$ 60	$ 695	$ 495 $	260
75
KERR COUNTY, TEXAS
COMBINING STATHMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS (CONTINUED) -
FOR THE YHAR ENDED SEPTEMBER 30, 1997
	Balance at			Balance at
	October 1,			September 30, -
	1996	Additions	Deletions	1997
HISTORICAL COMMISSION				
ASSETS				
Cash	$ 8,562	$ 2,242	$	$ 10,804
Due from Other Offices				-
	$ 8.562	$ 2.242	$	$ 10.804
LIABILITIES				-
Due to Other Governmental Units	$ 8,562	$ 2.242	$	$ 10,804
				
TAX OFFICE STATE SALES TAX				
ASSETS				
Cash	$ 168,110	$ 3,503,054	$ 3,345,709	$ 345,455
Due from Other Offices				-
	$ 188 110	$ 3,503.054	$ 3,345,709	$ 345,455
LIABILITIES				-
Due to Other Governmental Units	$ 188,110	~ 3,503,054	$ 3,345,709	$ 345
455
				.
TAX OFFICE AUTO REGISTRATION				
ASSETS				--
Cash	$ 66,146	$ 2,465,384	$ 2,484,423	$ 47,107
Due from Other Offices				
				
	$ 66,146	$ 2,465,384	$ 2,484,423	$ 47,107
				
LIABILITIES				
Due to Other Governmental Units	$ 66,146	$ 2,465,384	$2,484,423	$ 47,107
76
KHRR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITISS
- ALL AGENCY FUNDS (CONTINUED)
FOR THE YEAR ENDHD SEPTEMBHR 30, 1997
		Balance	at			Balance at
_		October	1,			September 30,
		1996		Additions	Deletions	1997
JAIL INMATES TRUST FUND					
	ASSETS					
- Cash		$ 20,	662	$ 100,700	$ 97,434	$ 23,926
Due	from Other Offices					
						
		$ 20,	662	$ 100,700	$ 97,434	$ 23,926
						
	LIABILITIES					
Due	to Other Governmental Units	$ 20,	662	$ 100,700	$ 97,434	$ 23,928
						
-	DISTRICT CLERK					
	ASSETS					
Cash		$ 13,	856	$ 34,326	$ 1,245	$ 46,937
Due	from Other Offices					
						
		$ 13,	856	$ 34,326	$ 1,245	$ 46,937
						
	LIABILITIES					
Due	to Other Governmental Units	$ 13,	856	~ 34,326	$ 1,245	$ 46,937
						
_	RECOR, INC.					
	ASSETS					
Cash		$ 41,	472	$1,616,462	$1,524,191	$ 133,743
Due	from Other Offices					
						
-		$ 41,	472	$1,616,462	$1,524,191	$ 133,743
						
	LIABILITIES					
- Due	to Other Governmental Units	$ 41,	472	$1,616,462	$1,524,191	$ 133,743
77
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS (CONTINUED) -
FOR THE YEAR ENDED SEPTEMBER 30, 1997
	Balance at			Balance at
	
October 1,			_
September 30,
	1996	Additions	Deletions	1997
JUROR DONATIONS				
ASSETS				
Cash	$ 319	$ 432	$ 721	_
$ 30
Due from Other Offices				
	$ 319	S 432	$ 721	$ 30
LIABILITIES				
Due to Other Governmental Units	$ 319	$ 432	$ 721	~ 30
LAW ENFORCEMENT OFFICER'S				
CONTINUING HDUCATION				
ASSETS				-
Cash	$ 268	$ 1,516	$ 1,023	
$ 761
Due from Other Offices				
	$ 268	S 1.516	$ 1.023	$ 761
LIABILITIES				
Due to Other Governmental Units	$ 268	$ 1,516	$ 1,023	$ 761
				
UNIFORM COURT COSTS FUNDS				
ASSETS				
Cash	$	$ 1,781	$	$ 1,781
Due from Other Offices				
	S	$ 1.781	$	$ 1,781
LIABILITIES				
Due to Other Governmental Units	$	$ 1,781	$	$ 1,781
78
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS (CONTINUED)
FOR THE YEAR ENDED SEPTEMBER 30, 1997
_	Balance at			Balance at
	October 1,			September 30,
	1996	Additions	Deletions	1997
FUGATIVE APPREHENSION				
ASSETS				
_ Cash	$	$ 514	$	$ 514
Due from Other Offices				
	$	$ 514	$	$ 514
LIABILITIES				
Due to Other Governmental Units	$	$ 514	$	$ 514
STUDY OF PREVENTION OF JWENILE				
CRIME & DELINQUENCY				
- ASSETS				
Cash	$	$ 26	$	$ 26
Due from Other Offices				
	$	$ 26	$	$ 26
LIABILITIES				
Due to Other Governmental Units	$	$ 26	$	$ 26
INDIGENT FEES				
_ ASSETS				
Cash	$	$ 66	$	$ 66
Due from Other Offices				
	$	$ 66	S	$ 66
LIABILITIES				
Due to Other Governmental Units	$	$ 66	$	
$ 66
79
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS (CONTINUED) -
FOR THE YEAR ENDED SHPTEMBER 30, 1997
	Balance at		Balance at
	October 1,		September 30, -
	1996	Additions Deletions	1997
TIME PAYMENT FEE			
ASSETS			
Cash	$	$ 150 $	$ 150
Due from Other Offices			-
	$	$ 150 $	$ 150
LIABILITIES
Due to Other Governmental Units $ $ 150 $
150
CARRIER WEIGHT VIOLATIONS
ASSETS -
Cash $ $ 300 $ $ 300
Due from Other Offices
$ $ 300 $ $ 300
LIABILITIES				
Due to Other Governmental Units	$	$ 300	$ ~	300
TOTAL - ALL AGENCY FUNDS				-
ASSETS				
Cash	$ 390,140	$ 7,922,614	$ 7,652,151
$	
660,603
Due from Other Offices				
	$ 390,140	$ 7,922,614	$ 7,652,151 $	660,603
LIABILITIES				
Due to Other Governmental Units	$ 390,140	$ 7,922,614	$ 7,652,151 $	660.603
80
OVERALL COMPLIANCE AND INTERNAL CONTROL SECTION
81
PRESSLER~ THOMPSON AND COMPANY
	A Professional Corporation	
	CERTIFIED PUBLIC ACCOUNTANTS	
William F Thompson, C.P.A.	320 SIDNEY BAKER STREh%P	
Ernst H. Druebert, Jr., C.P.A.	TEXAS 78028
KERRVILLF.	P.o. Box 590
Jerry N. Oliver, C.P.A.	,	
Charles A. Forbes, Jc, C.P.A.		Telephone (210) 257JLal
Douglas H. Suntlberg, C.P.A.		Fax (210) 096-4041
Cary B. Selgrath, C.P.A.		
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
STRUCTURE BASED ON AN AUDIT OF GENERAL PURPOSE
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
County Commissioners
Kerr County, Texas
We have audited the general purpose financial statements of Kerr
County, Texas, as of and for the year ended September 30, 1997,
and have issued our report thereon dated January 20, 1998.
We conducted our audit in accordance with generally accepted
auditing standards and Government Auditing Standards, issued by
the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable
assurance about whether the general purpose financial statements
are free of material misstatement.
The management of Kerr County, Texas is responsible for
establishing and maintaining an internal control structure. In
fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of internal control structure policies and
procedures. The objectives of an internal control structure are
to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from
unauthorized use or disposition, and that transactions are
executed in accordance with management's authorization and
recorded property to permit the preparation of general purpose
financial statements in accordance with generally accepted
accounting principles. Because of inherent limitations in any
internal control structure, errors or irregularities may
nevertheless occur and not be detected. Also, projection of any
evaluation of the structure to future periods is subject to the
risk that procedures may become inadequate because of changes in
conditions or that the effectiveness of the design and operation
of policies and procedures may deteriorate.
82
In planning and performing our audit of the general purpose
- financial statements of Kerr County, Texas, for the year ended
September 30, 1997, we obtained an understanding of the internal
control structure. With respect to the internal control
_ structure, we obtained an understanding of the design of relevant
policies and procedures and whether they have been placed in
operation, and we assessed control risk in order to determine our
auditing procedures for the purpose of expressing our opinion on
the general purpose financial statements and not to provide an
opinion on the internal control structure. Accordingly, we do
not express such an opinion.
Our consideration of the internal control structure would not
necessarily disclose all matters in the internal control
structure that might be material weaknesses under standards
established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the
design or operation of one or more of the internal control
- structure elements does not reduce to a relatively low level the
risk that errors and irregularities in amounts that would be
material in relation to the general purpose financial statements
_ being audited may occur and not be detected within a timely
period by employees in the normal course of performing their
assigned functions. We noted no matters involving the internal
control structure and its operation that we consider to be
material weaknesses as defined above.
However, we noted certain matters involving the internal control
- structure and its operation that we have reported to the
management of Kerr County, Texas, in a separate letter dated
January 20, 1998.
This report is intended for the information of management and the
County Commissioners. However, this report is a matter of public
record and its distribution is not limited.
PR~R, Ti*"'°HO P 'ON~~COMPv ANY
A PROFESSIONAL CORPORATION
January 20, 1998
83
PRESSLERr THOMPSON AND COMPANY
A PROFESSIONAL CORPORATION _
CERTIFIED PUBLIC ACCOUNTANTS
William F. Thompson, C.P.A. 320 SIDNEY BAKER STREET P.O. Boz 590
Ernst H. Druebe rt, Jr., C.P.A. KERRVILLE, TEXAS 78028 Telephone (210) 2574241 i
Jerry N. Oliver, C.P.A. Fax (210) 896-4041 - ',,
Charles A. Forbes, Jc, C.P.A. '.
Douglas H. Sundberg, C.P.A. '~,
Gary e. Selgrath, C.P.A. I
INDEPEDTDENT AUDITOR'S REPORT ON COMPLIANCE -
BASED ON AN A'iJDIT OF GENERAL PURPOSE
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
County Commissioners -
Kerr County, Texas
We have audited the general purpose financial statements of Kerr
County, Texas, as of and for the year ended September 30, 1997,
and have issued our report thereon dated January 20, 1998.
We conducted our audit in accordance with generally accepted
auditing standards and Government Auditing Standards, issued by
the Comptroller General of the .United States. Those standards -
require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of
material misstatement.
Compliance with laws, regulations, contracts, and grants
applicable to Kerr County, Texas, is the responsibility of Kerr
County, Texas management. As part of obtaining reasonable -
assurance about whether the financial statements are free of
material misstatement, we performed tests of Kerr County, Texas
compliance with certain provision of laws, regulations, -
contracts, and grants. However, the objective of our audit of
the general purpose financial statements was not to provide an
opinion on overall compliance wzth such provisions. Accordingly,
we do not express such an opinion. -
The results of our tests disclosed no instances of noncompliance
that are required to be reported under Government Auditing -
Standards.
This repcrt is intended for the information of management and the -
County Commissioners Court. However,-this report is a matter of
public record and its distribution is not limited.
PRESSLE~R, TH~~~COwMP'A
A PROFESSIONAL CORPORATION -
January 20, 1998
84
KERR COUNTY, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
SEPTEMBER 30, 1997
Questioned
Program/Grant Finding/Noncompliance Costs
None
85