OFtDE:R iVU.'~E9'~l
NCCEF=T RNNUAL RUUIT FUR YERR ENDING 9/3rd/Q~~
F'kESSLER, fHUMPSCIIV, FaND L'UMF'ANV
Un this the loth day of March ~~~1, upon motion made by
Commissioner Williams, seconded by C:ommissioner• Let z, the
C:our•t unanimously approved 6y a vote of 4-k7-0, to accept the
annual audit for year ending 9i3~iNQi by F'ressler•, 'T'hompson,
and Company.
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: %o /~'~ rH ~ /~M ~'rbssn OFFICE: ~d~ ~Or'
MEETING DATE: 3- /a- TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC)
~p,r ~ eW Q vdi ~7`
O.ao,' ~e,~r~nant,
~~' yPC.- on~„v~ln 9-mod-od b~ Prx~s.~/~.-'772em~ose~
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
~MM// TfJN2~ti'~'~~ - LB[/~ S /KCP/~J
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
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
prepared 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 eazliest opportunity. See Agenda Request Rules
Adopted by Comnvssioners' Court.
5:00 P.M. previous Tuesday.
PRESSLER, THOMPSON AND COMPANY
	A PROFESSIONAL CORPOMTION
William P Ttrompson, C.P.A.	CERTIFIED PUBLIC ACCOUNTANTS
Ernst H. Drueberl, Jr., C.P.A.	ONE SCHREINER CENTER
Jerry N. Oliver, C.PA.
Douglas H. Sundbeag, C.P.A.	819 WATER STREET. SUITE 320
Timatny q. Poser, C.P.A.	t{ERRVILLE, TEXAS 78028
The Honorable Fred Henneke, County Judge
and Members of the Commissioners Court
Kerr County
Kerrville, TX
P.O. Boz 290590
Teleptwne (830) 257-7241
Faz (830) 89W041
Email: info@ptcocpa.com
In planning and performing our audit of the financal statements of Ken' County for the year ended
September 30, 2000, we considered the County's intemal control structure to determine our auditing
procedures for the purpose of expressing an opinion on the financial statements and not to provide
assurance on the intemal control stmcture.
However, during our audit, we became aware of several matters that are opportunities for strengthening
intemal controls and operating efficiency. The memorandum that accompanies this letter summarizes our
comments and suggestions regarding those matters.
We have already discussed our comments and suggestions with various personnel of the County. We will
be pleased to discuss them further.
PRE, THOM~~^~D~ PA~
A PROFESSIONAL CORPORATION
January 30, 2001
COMMENTS AND OBSERVATIONS
We have the following comments and observations about finandal matters that came to our attention during
our audit of the Kerr County General Purpose Financial Statements for the year ended September 30, 2000.
PRIOR YEAR'S COMMENTS
In the prior year's report of our comments and observations, dated February 21, 2000, recommendations
were made in the following areas:
Bank Deposits
Recording of Liabilities
During our curtent audit, we noted that the County's management had considered the above area and had
taken appropriate adion regarding these matters.
CURRENT YEAR COMMENTS
During our review of the bank accounts, we noted they had been recondled in an accurate and timely
manner. However, after year-end adjustments were made to various general ledger accounts, the bank
balance did not agree with the reconciled bank balance.
We recommend after all year-end adjustments have been made the bank reconciliation
be revised so the books and the bank agree.
IQ~RR OOOPTiY, TEXAS
OOMPREfIINSIVE ANNUAL FINANCIAL REPORT
FOR TEIE YFAR IIVDID SEPTII~ffiER 30, 2000
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, 2000
KERR COUNTY, TEXAS
TABLE OF CONTENTS
INTRODUCTORY SECTION
PAGE
Transmittal Letter
FINANCIAL SECTION
Independent Auditors' Report 2
Combined Statements -Overview
Genera! Purpose Financial Statements
Combined Balance Sheet -All Fund Types and
Account Groups 4
Combined Statement of Revenues, Expenditures, and
Changes in Fund Balances -All Governmental Fund
Types 6
Combined Statement of Revenues, Expenditures, and
Changes in Fund Balance -Budget and Actual -
All Governmental Fund Types 8
Statement of Revenues, Expenses and
Changes in Retained Earnings- Proprietary
Fund Type 15
Statement of Cash Flows -Proprietary Fund Type 16
Notes to Financial Statements 19
SUPPLEMENTAL FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS
GOVERNMENTAL FUND TYPES
Special Revenue Funds
Combining Balance Sheet 32
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances 38
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances -Budget and Actual 44
KERR COUNTY, TEXAS
TABLE OF CONTENTS
PAGE
Debt Service Funds
Combining Balance Sheet 54
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances 55
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances -Budget and Actual 56
FIDUCIARY FUND TYPES
Aaencv Funds
Combining Balance Sheet 60
Combining Statement of Changes in Assets and
Liabilities -All Agency Funds 63
OVERALL COMPLIANCE AND INTERNAL CONTROL SECTION
Report on Compliance and Internal Control
Over Financial Reporting Based on an Audit of
Financial Statements Performed in Accordance
With Government Auditing Standards 75
Schedule of Findings and Questioned Costs 77
Schedule of Expenditures of Federal Awards 7g
Notes To Schedule of Expenditures of Federal Awards 79

KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 2000
PRINCIPAL OFFICIALS
COUNTY JUDGE
COMMISSIONER, PRECINCT 1
COMMISSIONER, PRECINCT 2
COMMISSIONER, PRECINCT 3
COMMISSIONER, PRECINCT 4
COUNTY ATTORNEY
COUNTY AUDITOR
COUNTY CLERK
COUNTY TREASURER
DISTRICT ATTORNEY - 216th
DISTRICT ATTORNEY - 198th
DISTRICT CLERK
SHERIFF
TAX ASSESSOR-COLLECTOR
JUSTICE OF THE PEACE, PRECINCT 1
JUSTICE OF THE PEACE, PRECINCT 2
JUSTICE OF THE PEACE, PRECINCT 3
JUSTICE OF THE PEACE, PRECINCT 4
OFFICIAL ISSUING REPORT
Fred Henneke
H.A."Buster" Baldwin
William "Bill" Williams
Jonathon Letz
Larry Griffin
David Motley
Tommy Tomlinson
Jannett Pieper
Barbara Nemec
E. Bruce Curry
Ron Sutton
Linda Uecker
William F. "Rusty" Hierholzer
Paula Rector
Vance Elliott
Dawn Wright
Robert "Bob" Tench
W. E. "Bill" Ragsdale
Tommy Tomlinson
County Auditor

Tommy Tomlinson
KERR COUNTY AUDITOR
February 6, 2001
Honorable County Judge
Honorable County Commissioners
Kerr County
Kerrville, Texas 78028
Gentlemen:
Conforming to statutory requirements of the duties of the County Auditor, submitted herewith is
the annual financial report for Kerr County, Texas as of September 30, 2000, and for the fiscal
year then ended. Responsibility for both the accuracy of the presented date and disclosures rest
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
of the 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 affairs
have been included.
This report has been prepared following the guidelines recommended by the Governmental
Accounting Standards E3oard. In 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
700 MAI\. ROOM1I 103 (830) 792-2235 KERRVILLE, TEXAS 78028
FINANCIAL SECTION
PRESSLER, l IIOMPSON AND COMPANY
	A PROFESSk)NAL CORPOfU710N
wdiem F. Tlxxrpsan, C.PA	CERTIFlED PUBLJC ACCW NTANTS
Errot H. Dnreoert, Jr., C.PA
Jerry N. Oliver, C.PA	ONE SCHREINER CENTER

Douglas H. Sundberg, C.P.A	819 WATER STREET, BUTTE 920
TimoMy R. Porter, D.P.A KERRVILLE, TEXAS 78028
INDEPENDENT AUDITORS' REPORT
The Honorable County Judge and
Members of the Commissioners Court
Kerrville, Texas
P.O. Box 290590
Telephone (B:Wj 257-7241
Fex (830) 898-4041
Email: info@ptcocpa.mm
We have audited the accompanying general purpose financial statements of Kerr County, Texas, as of and
for the year ended September 30, 2000, as listed in the table of contents. These general purpose financial
statements are the responsibility of Kerr County, Texas, 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 ohtain reasonable assurance about whether the general purpose
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 that 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, 2000, and the results of its
operations and the cash flows of its proprietary fund types and nonexpendable trust funds for the year then
ended in conformity with generally accepted accounting principles.
In accordance with Government Auditing Standards, we have also issued our report dated January 30,
2001, on our consideration of Kerr County, Texas, internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts, and grants.
PR~ ,, THO~N~MPAN
A PROFESSIONAL CORPORATION
Kerrville, Texas
January 30, 2001

GENERAL PURPOSE FINANCIAL STATEMENTS
KERR COUNTY, TEXAS
COMBINED BALANCE SHEET -ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 2000
ASSETS
Cash
Receivables
Delinquent Taxes Receivable, Net
of Allowance for Collectibles
Accounts Receivable
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
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Compensated Absences
Due to Other Governmental Units
Deferred Tax Revenue
Due to Others
Capital Leases Payable
Mortgage Payable
General Obligation Bonds
Tax Anticipation Note
TOTAL LIABILITIES
FUND EQUITY
Investment in General Fixed Assets
Retained Earnings
Fund Balances
Reserved for Debt Service
Unreserved:
Designated for Specific Fund Purposes
Undesigna[ed
TOTAL FUND EQUITY
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
$ 3,626,554
225,983
$ 3,596,385
103,660
1,275
11.332
$ 163,742 $ 559,207
46,434 5,301
189,504
$ 4,042,041 $ 3,712,652 $ 210,176 $ 564,508
$ 199,064 $ 113,682
108,043 20,615
97,444
454,119 94,304
67.712

41,165
$ 126,278
4,699
926,382 228,601 41,165 130,977
169,011
433,531
3,115,659 3,484,051
3,115,659 3,484,051 169,011 433,531
TOTAL LIABILITIES AND FUND EQUITY $ 4,042,041 $ 3,712,652 $ 210,176 $ 564,508
._
The accompanying notes are an integral part of this statement.
4
Proprietary	Fiduciary
Fund Type	Fund Type
	
Enterprise	Agency
	
$ 676,928	$ 635,652
170,424
5,189
2,180,466
$ 3,027,818
$ 640,841
$ 22,068
2,219,976

640,841
2,242,044 640,841
785,774
785,774
$ 3,027,818
$ 640,841
Account Groups
General General
Fixed Long-Term Total
Assets Debt (Memo Only)
$ $ $ 9,258,468
18,090,057
$ 18,090,057
381, 378
175,613
1,275
11,332
189,504
20,270,523
169,011 169,011
7,047,024 7,047,024
$ 7,216,035 $ 37,504,128
$ $ $ 461,092
128,658
738,285
594,287
67,712
356,035 356,035
2,219,976
4,880,000 4,880,000
1,980,000 1,980,000
7,216,035 11,426,045
18,090,057 18,090,057
785,774
169,011
433,531
6,599,710
18,090,057 26,078,083
$ 18,090,057 $ 7,216,035 $ 37,504,128
5
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES -ALL GOVERNMENTAL FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 2000
	General
REVENUES	
Ad Valorem Taxes (Including Interest and Penalties)	$ 3,797,520
Other Taxes, Licenses, and Permits	1,936,141
Automobile Registration	
Intergovernmental	496, 960
Fines and Forfeitures	258,150
Fees of Office	1,193,833
Interest	274,912
Miscellaneous	326,186
TOTAL REVENUES 8,283,702
EXPENDITURES	
Current	
General Government	1,442,324
Roads/Bridges Maintenance, Study	
Road District/Park Construction	
Administration of Justice	5,166,216
Health and Welfare Services	695,174
Tax Administration	390,898
Cooperative Work	
State Refunds	
Libraries and Education	
Debt Service	
Principal	53,090
Interest and Fees	554
Capital Outlay	334,701
TOTAL EXPENDITURES	8,082,957
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	200,745
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out) (19,550)
125,184
Capital Financing
TOTAL OTHER FINANCING SOURCES (USES) 105,634
EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES 306,379
Fund Balances at October 1, 1999 2,809,280
Fund Balances a[ September 30, 2000 $ 3,115,659
The accompanying notes are an integral part of this statement.
6

Special
Revenue
$ 1,604,289
987,454
1,282,651
876,152
96,446
189,913
69,832
5.106, 737
1,569,328
414,533
255,090
902,040
1,229,763
237,341
371.109
23,785
17,495
164,462
5,184,946
(78,209)
851,230
(831,680)
19.550
(58,659)
3, 542,710
$ 3,484,051
Debt
Service
$ 989,837
20,269
1,010,106
635,000
344,366
979.366
30,740
30,740
138,271
$ 169,011
Capital
Projects
$ 247,680
15,343
75.749
338,772
1,807,456
1,807,456
(1,468,684)
(1,468,684)
1,902,215
$ 433,531
7
Total
(Memo Onl
$ 6,639,326
1,951,484
987,454
1, 779,611
1,134,302
1,290,279
560,843
396.018
14.739.317
1,442, 324
1,569,328
414,533
5,421, 306
1,597,214
390,898
1,229,763
237,341
371.109
711,875
362,415
2,306,619
16,054,725
(1,315,408)
851,230
(851,230)
125,184
125,184
(1,190,224)
8,392,476
$ 7,202,252
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes (Including
Penalty and Interest)
Other Taxes, Licenses/Permits
Automobile Registration
Intergovernmental
Fines antl Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
General Government
Roads/Bridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Tax Administration
Cooperative Work
State Refunds
Libraries and Education
Debt Service
Principal
Interest and Fees
Capital Ouilay
TOTAL EXPENDITURES
General
Variance
Favorable
Budgot Actual (Unfavorable)
$ 3,814,900	$ 3,797,520	$ (17,380)
1, 739, 300	1,936,141	196, 841
257,000	496,960	239,960
260,650	258,150	(2,500)
1,208,300	1,193,833	(14,467)
176,000	274,912	98,912
225,228	326,186	100,958
		
7,681,378	8,283,702	602,324
1,537,807	1,442,324	95,483
5,295,516	5,166,216	129,300
750,902	695,174	55,728
399,917	390,898	9,019
53,090 (53,090)
554 (554)
241,651 334,701 (93,050)
8,225,793 8,082,957
142,836 ,_
$ 745,160
EXCESS OF REVENUES OVER (UNDER)
EXPENDITURES $ (544,415) $ 200,745
The accompanying notes are an integral part of this statement
8
Revenue
Debt Service
Budget
$ 1,598,520
984,000
1,229,193
788,300
75,300
102,900
216,100
4,994,313
Variance Variance
Favorabale Favorable
Actual (Unfavorable) Budget Actual (Unfavorable)
$ 1,604,289	$ 5,769 $ 994,500 $ 989,837 $ (4,663)
987,454	3,454
1,282,651	53,458
H76,152	H7,H52
96,446	21,146
189,913	87,013 8,800 20,269 11,469
69,832	(146,268)
5,106,737	112,424 1,003,300 1,010,106 6,806
1,635,810	1,569,328	66,482		
426,465	414,533	11,932		
286,086	255,090	30,996		
987,963	902,040	85,923		
1,522,891	1,229,763	293,128		
	237,341	(237,341)		
371,109	371,109			
	23,785	(23,785)	635,000	635,000
	17,495	(17,495)	344,367	344,366 1
162,643	164,462	(1,819)		
				
5,392,967	5,184,946	208,021	979,367	979,366 1
				
$ (390,064)	$ (78,209)	$ 311,855	$ 23,933	$ 30,740 $ 6,807
9
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES-BUDGET AND ACTUAL-
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Capital Projects
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Ad Valorem Taxes (Including
Penalty and Interest) $ 250,000 $ 247,680 (2,320)
Other Taxes, Licenses/Permits 15,343 15,343
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest 25,000 75,749 50,749
Miscellaneous
TOTAL REVENUES	275,000	338,772	63,772
			
EXPENDITURES			
Current			
General Government			
Roads/Bridges Maintenance, Study			
Road DistricUPark Construction			
Administration of Justice			
Health and Welfare Services			
Tax Administration			
Cooperative Work			
Record Preservation			
Libraries and Education			
Debt Service			
Bond Principal			
Bond Interest and Fees			
Capital Outlay	2,289,000	1,807,456	481,544
			
TOTAL EXPENDITURES	2,289,000	1,807,456	481,544
			
EXCESS OF REVENUES OVER (UNDER)			
EXPENDITURES	$ (2,014,000)	$ (1,468,684)	$ 545,316
z

10
This page is intentionally left blank
11
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
General
Variance
Favorable
Budget Actual (Unfavorable)
OTHER FINANCING SOURCES (USES)
Operating Transfers In $ 30,000 $ (30,000)
Operating Transfers (Out) (19,550) $ (19,550)
Capital Financing 125,184
TOTAL OTHER FINANCING
SOURCES (USES) 10,450 105,634 95,184
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
BEFORE BUDGET ADJUSTMENT $ (533,955) 306,379 $ 840,344
Fund Balance at October 1, 1999 2,809,280
Fund Balance at September 30, 2000 $ 3,115,659
12
Special Revenue Debt Service
Variance Variance
Favorabale Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ 851,230 $
(856,680)
851,230 $
(831,680) $
25,000

$ $
(5,450) 19,550 25,000
$ (395,514) (58,659) $ 336,855 $ 23,933
3,542,710
$ 3,484,051
30,740 $ 6,807
138,271
$ 169,011
13
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 2000
OTHER FINANCING SOURCES (USES)
Bond Proceeds
Operating Transfers In
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
BEFORE BUDGET ADJUSTMENT
Fund Balance at October 1.1999
Fund Balance al September 30, 2000
Capital Projects
Variance
Favorable
Budget Actual (Unfavorable)
$ (2,014,000) (1,468,684)
1, 902,215
$ 433,531
$ 545,316
The accompanying notes are an integral part of this statement.
14
KERR COUNTY, TEXAS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED
EARNINGS
PROPRIETARY FUNb TYPE
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Proprietary
Fund Type
	Enterprise
REVENUES	
Detention Revenue	$ 1,648,351
Other	154,461
TOTAL REVENUES	1,802,812
OPERATING EXPENSES	
Personnel	935,806
Residential	117,694
Administrative	24, 753
Facility and Equipment	89,245
Other	g 2gg
Depreciation	105,608
TOTAL OPERATING EXPENSES	1,282,345
OPERATING INCOME	520,467
NON-OPERATING INCOME (EXPENSES)	
Interest from Cash	24 7gg
Interest on Mortgaye	(183,581)
NET NON-OPERATING EXPENSES	(158,783)
NET PROFIT	361,684
Retained Earnings at October 1, 1999	424,091
Retained Earnings at September 30, 2000	$ 785,775
The accompanying notes are an integral part of this statement.
15
KERR COUNTY, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPE
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Proprietary
Fund Type
Enterprise
Cash Flows from Operating Activities:
Detention Revenue $ 1,802,63D
Other Operating Revenue 154,461
Cash Payments for Detention (1,196,756)
Net Cash Provided by Operating Activities 760,335
Cash Flows from Non-Capi[al Financing Activities:
Interest on Cash 24.798
Net Cash Provided by Non-Capital Financing Activities 24,798
Cash Flows from Capital and Related Financing Activities:
Interest Paid (183,581)
Principal Paid on Mortgage (155,768)
Acpuisition of Capital Assets (65,013)
Transfers to General Fund (30,000)
Net Cash Provided by Capital and Related
Financing Activities (434,362)
Net Increase in Cash and Cash Equivalents 350,771
Cash and Cash Equivalents at October 1, 1999 326,157
Cash antl Cash Equivalents at September 30, 2000 $ 676,928
The accompanying notes are an integral part of this statement.
16
KERR COUNTY, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPE
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Proprietary
Fund Type
Enterprise
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:
Operating Income (loss) $ 520,467
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
Depreciation 105,608
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 154,280
Increase (Decrease) in Accounts Payable (20,020)
Total Adjustments 239,868
Net Cash Provided by Operating Activities $ 760,335
The accompanying notes are an integral pars of this statement.
17
This page intentionally left blank
18
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Introduction
The financial statements of the County are prepared in accordance with Generally Accepted Accounting
Principles (GAAP). The County's reporting entity applies to all relevant Governmental Accounting Standards
Board (GASB) pronouncements. Proprietary funds and similar component units apply Financial Accounting
Standards Board (FASB) pronouncements and Accounting Principles Board opinions issued on or before
November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements, in
which case, GASB prevails.
The accounting and reporting framework and the more significant accounting principles and practices are
discussed in subsequent sections of this Note. The remainder of the Notes are organized to provide
explanations, including required disclosures of the County's financial activities for the fiscal year ended
September 30, 1999.
The Reporting Entitv
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 accomplishes' 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
Reported With The
Primary Government
Brief Description of Activities and
Relationship to the Countv
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
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.
19
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(Continued)
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2, Funds and Account Groups
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 far the resources used to finance the fundamental operations of ti~~
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.
PROPRIETARY FUND TYPE
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.
20
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
CONTINUED)
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. Funds and Account Groups
ACCOUNT GROUPS
The account groups are used to account for fixed assets and long term liabilities which are not reported in
the prospective governmental funds.
3. Basis ofAccounting
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 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, 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.
21
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
5. Encumbrances
Encumbrances for goods or purchased services are documented by purchase orders or contracts.
Under Texas law, appropriations lapse at September 30, and encumbrances outstanding at that
time are to be either cancelled or appropriately provided for in the subsequent years budget. The
County did not have any outstanding encumbrances at year end.
6.. Prooertv 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 the 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.
Delinquent Taxes Receivable
Ad Valorem delinquent taxes have been reported in the financial statements net of the allowance for
uncollectible taxes. Delinquent taxes are prorated between maintenance, debt service, and special
revenues based on rates adopted for the year of the levy. AAowances for uncollectible within the
General, Debt Service and Special Revenue Funds are based upon historical experience in
collecting property taxes. The County is prohibited from writing off real property taxes without
specific authority from the Texas Legislature.
Delinquent tax payments, received throughout the year, are recognized as revenue in the year
received, except for those received within 60 days after year-end, which are recognized as revenue
as of September 30, 2000.
22
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Delinquent Taxes Receivable (Continued)
The following is a summary, by fund, of the gross taxes, the allowance for uncollectible taxes, and
net tax receivable.
		Allowance For	
	Taxes	Uncollectible	Net Taxes
	Receivable	Taxes	Receivable
			
General Fund	$ 282.504	$ 56.521	$ 225.983
			
Special Revenue Funds			
fury	4,664	933	3,731
Farm to Market and Lateral Road	72,525	15,000	57,525
Public Library	22,085	4,419	17,666
Parks	121	25	96
Fire Protection	8,959	1,792	7,167
Indigent Health Care	21.846	4.371	17.475
			
	130.200	26,540	103.660
			
Debt Service Funds			
1999 Tax Anticipation Note	23,073	4,616	18,457
County 1994 General Obligation Bonds	34.975	6.998	27.977
			
	58.048	11.614	46.434
Capital Projects			
Permanent Improvements	6.627	1.326	5.301
			
	$ 7	$ 96.001	$7$
			
8. 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.
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.
23
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED]
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
9. Total Columns on Combined Statements -Overview
Totat 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.
10. Fixed Assets. Depreciation, and Amortization
Property, plant and equipment of all funds and component units are stated at historical cost.
Donated fixed assets are stated at their fair value on the date donated. Governmental fund fixed
assets are recorded in the General Fixed Asset Account Group and are not depreciated. The
County has elected not to report public domain or infrastructure fixed assets.
Proprietary fund and similar component unit fixed assets are recorded in the respective funds or
component units and depreciated using the straight line method over their estimated useful lives.
NOTE B -CASH
The funds of the County must be deposited and invested under the terms of a contract, contents of which
are set out in the Depository Contract Law. The depository bank places approved pledged securities for
safekeeping and trust with the County's agent bank in an amount sufficient to protect County funds on a
day-to-day basis during the period of the contract. The pledge of approved securities is waived only to the
extent of the depository bank's dollar amount of Federal Deposit Insurance Corporation ("FDIC") insurance.
On September 30, 2000, the carrying amount of the County's deposits (cash, certificates of deposit, and
interest-bearing savings accounts included in temporary investments) was $9,258,468 and the bank balance
was $8,778,600. The County's cash deposits at September 30, 2000 and during the year ended
September 30, 2000 were entirely covered by FDIC insurance or by pledged collateral held by the County's
agent bank in the County's name.
In addition, the following is disclosed regarding coverage of combined balances on the date of highest
deposit:
a. Depository: Security State Bank and Trust.
b. The market value of securities pledged as of the date of the highest combined balance on
deposit was $8,532,662.
c. The highest combined balances of cash, savings, and time deposit accounts amounted to
$3,069,117 and occurred during the month of March, 2000.
d. Total amount of FDIC coverage at the time of the highest combined balance was $200,000.
The Public Funds Investment Act (Government Code Chapter 2256) contains specific provisions in the
areas of investment practices, management reports and establishment of appropriate policies. Among other
things, it requires the County to adopt, implement, and publicize an investment policy. That policy must
address the following areas: (1) safety of principal and liquidity, (2) portfolio diversification, (3) allowable
investments, (4) acceptable risk levels, (5) expected rates of return, (6) maximum allowable stated maturity
24
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE B -CASH (CONTINUED)
of portfolio investments, (7) maximum average dollar-weighted maturity allowed based on the stated
maturity date for the portfolio, (8) investment staff quality and capabilities, (9) and bid solicitation preferences
for certificates of deposit. Statutes authorize the County to invest in (1) obligations of the U.S. Treasury,
certain U.S. agencies, and the State of Texas; (2) certificates of deposit, (3) certain municipal securities, (4)
money market savings accounts, (5) repurchase agreements, (6) bankers acceptances, (7) Mutual funds, (8)
Investment pools, (9) guaranteed investment contracts, (10) and common trust funds. The Act also requires
the County to have independent auditors perform test procedures related to investment practices as
provided by the Act. The County is in substantial compliance with the requirements of the Act and with local
policies.
Both cash deposits and investments held at a financial institution can be categorized according to three
levels of risk. These three levels of risk are:
Category 1 -Cash or Investments that are insured, registered or held by the County or by its agent
in the County's name.
Category 2 -Cash or Investments that are uninsured and unregistered held by the counter-party's
trust department or agent in the County's name.
Category 3 -Uninsured and unregistered investments held by the counterparty, its trust
department, or its agent, but not in the County's name.
Based on these three levels of risk, all of the County's investments are classified as Category 1.
Name
FEDERATED
LOGIC -
LIQUID ASSET
PORTFOLI O
NOTE C -GENERAL FIXED ASSETS
Carrying Market
Amount Value Category
2,843 $ 2,843 2
$6,663,335 $6,663,335
The following is a summary of changes in general fixed assets
Primary Government			
	Balances		Balances
	at October 1,		September 30,
	1999	Additions	Deletions 2000
Land	$ 390,457	$	$ $ 390,457
Buildings	9,798,134		9,798,134
Equipment	4,266,914	498,675	105,054 4,660,535
Capital Leases	356,207	125,184	476,391
Construction in Progress	1 010.935	1 753.605	2.764.540
25
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE C -GENERAL FIXED ASSETS
Property and equipment recorded in the County's proprietary fund at September 30, 2000 are:
Enterprise			
	Balances at		Balances at
	October 1,	Depreciation	September 30,
	1999	Expense Additions Deletions	2000
Land	$ 107,000	$ $	$ 107,000
Building	2,180,260	33,411	2,213,671
Accumulated Depreciation-Building	(164,157)	(73,789)	(237,946)
Furniture & Fixtures	149,844	31,602	181,446
Accumulated Deprecation-Furn/Fixt	(51,886)	(31,819)	(83,705)
$ 2,221,061 $ (105,608) $ 65,013 $ - $ 2,180,466
NOTE D -LONG-TERM DEBT
The changes in long-term debt outstanding for the year ended Septomber 30, 2000 are summarized as follows
	
Original
Amount	
Interest
Rates	Balance
Outstanding
10/1/99	Added
During
Year	Retired
During
Year	Balance
Outstanding
9/30/00
1998 Tax
Anticipation						
Nate	$ 2,650,000	3.20-4.00%	$ 2,335,000	$	$ 355,000	$ 1,980,000
1994 General						
Obligation Bonds	5,900,000	4.25-6.25%	5,160,000		280,000	4,88D,000
Capital Lease						
Obligations		5.90-6.29%	307,726	125,184	76,875	356,035
$ 7,802,726 $ 125,184 $ 711,875 $ 7,216,035
The above long-term debt matures through 2012, as follows:
Year ending September 30,	Principal	Interest	Total
			i
2001	$ 729,485	$ 333,373	$ 1,062,858
2002	782,543	296,382	1,078,925
2003	875,451	252,760	1,128,211
2004	818,556	210,999	1,029,555
2005	820,000	170,182	990,182
Thereafter	3,190,000	511,125	3,701,125
			
	$ 7,216,035	$ 1,774,821	$ 8,990,856
26
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE E -LONG-TERM DEBT -PROPRIETARY FUND (CONTINUED)
The change in long-term debt outstanding for the year ended September 30, 2000, is summarized below:
BALANCE BALANCE
ORIGINAL INTEREST OUTSTANDING PRINCIPAL OUTSTANDING
AMOUNT RATE 10/1/99 REDUCTIONS 9/30/00
ABN AMRO $2,962,000 7.8% $ 2 375 744 $ 155 768 $ 2 219 976
The long-term debt matures on February 1, 2010 as follows:
Year Ending September 30,	PRINCIPAL	INTEREST	TOTAL
2001	$ 168,362	$ 167,224	$ 335,586
2002	181,974	153,612	335,586
2003	196,687	138,899	335,586
2004	212,589	122,997	335,586
2005	29,777	105,809	335,586
2006- 2010	1,230,587	173.661	1.404.248
$3 082 178
NOTE F -RETIREMENT PLAN
Plan Description. Kerr County, Texas provides retirement, disability, and death benefits for all of its full-
time employees through a nontraditional defined benefit persion plan in the statewide Texas County and
District Retirement System (TCDRS). The Board of Trustees of TCDRS is responsible for the administration
of the statewide agent multiple-employer public employee retirement system consisting of 506 nontraditional
defined benefit pension plans. TCDRS, in the aggregate, issues a comprehensive annual financial report
(CAFR) on a calendar basis. The CAFR is available upon written request from the TCDRS Board of
Trustees at P. O. Box 2034, Austin, TX 78768-2034.
The County has adopted plan provisions within the options available in the Texas State statutes governing
TCDRS (TCDRS Act). Members can retire at ages 60 and above with 8 or more years of service, with 30
years of service regardless of age, or when the sum of their age and years of service equal 75 or more.
Members are vested after 8 years of service but must leave their accumulated contributions in the plan to
receive any employer-financed benefit. Members who withdraw their personal contributions in a lump sum
are not entitled to any amounts contributed by the County.
Benefit amounts are determined by the sum of the employee's contributions to the plan, with interest, and
employer-financed monetary credits. The level of these monetary credits is adopted by the County within
the actuarial constraints imposed by the TCDRS Act so that the resulting benefits can be expected to be
adequately financed by the employer's commitment to contribute. At retirement, death, or disability, the
benefit is calculated by converting the sum of the employee's accumulated contributions and the employer-
financed monetary credits to a monthly annuity using annuity purchase rates prescribed by the TCDRS Act.
27
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE F -RETIREMENT PLAN
Funding Policy. The County has elected the annually determined contribution rate (ADCR) plan provisions
of the TCDRS Act. The plan is funded by monthly contributions from both employee members and the
employer based on the covered payroll of employee members. Under the TCDRS Act, the contribution rate
of the employer is actuarially determined annually. The County contributed using the actuarially determined
rate of 7.84% for the months of the accounting year in 1999, and 7.71% for the months of the accounting
year in 2000.
The contribution rate payable by the employee members for calendar year 2000 is the rate of 7%, as
adopted by the County. For calendar year 1999, the employee contribution rate was 7%. The employee
contribution rate and the employer contribution rate may be changed by the governing body of the County
within the options available in the TCDRS Act.
Annual Pension Cost. For the County's accounting year ending September 30, 2000, the annual pension
cost for the TCDRS plan for its employees was $471,213, and the actual contributions were $471,213.
The annual required contributions were actuarially determined as a percent of the covered payroll of the
participating employees, and were in compliance with the GASB Statement No. 27 parameters based on the
actuarial valuations as of December 31, 1997 and December 31, 1998, the basis for determining the
contribution rates for calendar years 1999 and 2000. The December 31, 1999 actuarial valuation is the most
recent valuation.
28
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE F -RETIREMENT PLAN (CONTINUED)
A. Plan Description
Actuarial Valuation Information
Actuarial Valuation Date	12/31/97	12/31/98
Actuarial Cost Method	Entry Age	Entry Age
Amortization Method	Level Percentage	Level Percentage
	of Payroll, Open	of Payroll, Open
Amortization Period	20	20
Asset Valuation Method	Long-Term	Long-Term
	Appreciation	Appreciation
	With Adjustment	With Adjustment
Actuarial Assumptions
Investment Return	8%	8%
Projected Salary		
Increases	5.9%	5.9%
Inflation	4.0%	4.0%
Cost-of-Living		
Adjustments	0	0
12/31/99
Entry Age
Level Percentage
of Payroll, Open
20
Long-Term
Appreciation
With Adjustment
8%
5.9%
4.0%
0
	Trend Information		
	For the Retirement Plan for	the Employees of Kerr County, Texas	
	Annual	Percentage	Net	
Accounting Pension Cost	of APC	Pension	
Year Ending (APC)	Contributed	Obligation	
9/30/00	$ 471,213	7.84%	$ 0	
9/30/99	423,733	7.84%	0	
9/30/98	395,521	7.55%	0	
	Schedule of Funding Progress for the Retirement Plan	
	For the Employ	ees of Kerr County, Texas		
				UAAL as a
Actuarial	Actuarial Actuarial	Unfunded	Annual	Percentage
Valuation	Vatue of Accrued	AAL Funded	Covered	of Covered
Date	Assets Liability(AAL)	(UAAL) Ratio	Payroll	Payroll
	(a) (b)	(b - a) (a/b)	(c)	((b-a)/c)
				
12/31/97	$ 6,280,462 $ 7,700,356	$1,419,894 81.56%	$ 4,619,160	30.74%
12/31/98	7,146,616 8,624,718	1,478,102 82.86%	5,297,712	27.90%
12!31199	7,928,847 9,419,144	1,490,297 84.18%	5,632,340	26.46%
29
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000
(CONTINUED)
NOTE G -COMMITMENTS
Operating Leases
The reporting entity has entered into a number of operating leases, which contain cancellation
provisions and are subject to annual appropriations. For the year ended September 30, 2000, rent
expenditures approximated $91,948 for all types of operating leases. These expenditures were
made primarily from the General Funds.
NOTE H -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.
NOTEI-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 ail 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 $841,E88 per
year. After this deductible the plan supervisor pays the balance of any claim up to the maximum
reimbursement amount specified in the plan.
30
SUPPLEMENTAL FINANCIAL STATEMENTS OF INDIVIDUAL FUNDS
31
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
(CONTINUED ON FOLLOWING PAGES)
SEPTEMBER 30, 2000
ASSETS
CASH
Receivables
Delinquent Taxes,
Net of Allowance
for Uncollectibles
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
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
Additional
License Road antl Lateral
Jury Fees Bridge Roads
$ 49,345 $ 697,261 $ 447,921 $ 150
3, 731
$ 53,076 $ 697,261 $ 447,921 $ 150
$ 188 $ 6,140 $ 93,881
20,615
3,308
3,496 6,140 114,496

49,580	691,121	333,425	150
49,580	691,121	333,425	150
			
$ 53,076	$ 697,261	$ 447,921 $	150


32
Farm to
Market and
Lateral
Roads
$ 261,236
57,525
Law
Library
$ 23,328
Records
Management &
Preservation
$ 39,868
$ 318,761 $ 23,328 $ 39,868

$ 809 $
53,404
53, 404 809
265,357 22,519 39,868
265,357 22,519 39,868
$ 318,761 $ 23,328 $ 39,868
Public
Library
$ 82,694
17,666
$ 100,360

15,661
15,661
84,699
84,699
$ 100,360
33
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
(CONTINUED ON FOLLOWING PAGES)
SEPTEMBER 30, 2000
Criminal Juvenile
Justice State
Division Fire Flood Aid
ASSETS Grant Protection Control Grant
CASH
Receivables
Delinquent Taxes,
Net of Allowance
for Uncollectibles
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
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
$ $ 62,620 $ 126,492 $ 17,568
7.166
46
$ $ 69,786 $ 126,492 $ 17,614
$ $ 5,174 $
6,353
11,527

58,259 126,492 17,614
58,259 126,492 17,614
$ $ 69,786 $ 126,492 $ 17,614
34
..


Indigent Schreiner 216th
Traffic Health Road District
Safety Care Fund Probation
$ 8,239 $ 468,427 $ 319,132 $ 832,520
17,475
11,332
$ 8,239 $ 485,902 $ 319,132 $ 843,852
$ $ 467 $ 1,074 $ 2,261
15,492
15,959 1, 074 2,261
8,239 469,943 318,058
8,239 469,943 318,058
$ 8,239 $ 485,902 $ 319,132
841,591
841,591
$ 843,852
35
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
SEPTEMBER 30, 2000
ASSETS
CASH
Receivables
Delinquent Taxes,
Net of Allowance
for Uncollectibles
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
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
	County
Intensive	Park
Road Kerr County Super-	Improve-
District Child Care Vision	ments
$ 112,174 $ $ 12,271	$ 85
97
1,229
$ 112,174 $ - $ 12,271 $ 1,411



1.314
86
1,400
112,174
112,174
12,271 11
12,271 11
$ 112,174 $ - $ 12,271 $ 1,411
36

x
Courthouse
Security
$ 19,684
Sheriff Law
Enforcement
Fund
$ 3,349
$ 19,684 $ 3,349

408
19,276
19,276
3,349
3,349
$ 19,684 $ 3,349
408 $
216th District
Attorney
$ 12,021
$ 12,021
$ 1,966
1, 966
10,055
10,055
$ 12,021
Total
$ 3,596,385
103,660
1,275
11,332
$ 3,712,652
$ 113,682
20,615
94,304
228,601
3,484,051
3,484,051
$ 3,712,652
37
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistricUPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State Refunds
Libraries & Education
Debt Service
Principal
Interest
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) EXPENDITURES
AND OTHER USES
Fund Balances
at October 1.1999
Fund Balances
at September 30, 2000
	Additional		
	License	Road and	Lateral
Jury	Fees	Bridge	Roads
$ 30,372	$	$	$
	370,651	616,803	
			31,660
		266,870	
1, 78D			
3,761	30,811	25,459	
		8,082	
35,913	401,462	917,214	31,660
264,113
70,819
1, 533, 977
23,785
17,495
155,122
70,819 264,113 1,730,379
(34,906) 137,349 (813,165) 31,660
831,680
(31,680)
831,680 (31,680)
(34,906) 137,349 18,515
84,486 553,772 314,910
(20)
170
$ 49,580 $ 691,121 $ 333,425 $ 150
38
Farm to
Market and
Lateral Law
Roads Library
$ 702,005 $
42, 825
15, 531
717,536 42,825
Records
Management 8
Preservation

17,411
765
18,176
24,483
717,536
24,483
18
18,176
(800,000)
(800,000)
(82,464) 18,342 18,176
347,821 4,177 21,692
$ 265,357 $ 22,519 $ 39,868
Public
Library
$ 411,930
6,457
418,387
346,626
346,626
71,761
71,761
12,938
$ 84,699
39
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forteitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistricVPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State Refunds
Libraries & Education
Debt Service
Principal
Interest
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} EXPENDITURES
AND OTHER USES
Fund Balances
at October 1. 1999
Fund Balances
at September 30, 2000
Criminal			Juvenile
Justice			State
Division	Fire	Flood	Aid
Grant	Protection	Control	Grant
$	$ 109,378	$	$
2,065			109,155
	4,127	7,028	
2,065	113,505	7,028	109,155
2,065 140,400
2,065 140,400
103,987
103,987
(26,895) 7,028 5,168
(26,895) 7,028 5,168
85,154 119,464 12,446
$ $ 58,259 $ 126,492 $ 17,614
40

z
Indigent Schreiner
Traffic Health Road
Safety Care Fund
$ $ 329,548 $
9,701
30,689
59,109
419,346
17,482
17,482
35,351
701
6,726
463,877
6,726 463,877 35,351

216th
District
Probation
719,308
598,359
41,474
2,602
1,361, 743
1,229, 763
237,341
9, 340
1,476,444
2,975 (44,531) (17,869) (114,701)
2,975 (44,531)
5,264 514,474
$ 8,239 $ 469,943
(17,869)
335,927
$ 318,058
41
(114,701)
956,292
$ 841,591
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistricUPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State Refunds
Libraries & Education
Debt Service
Principal
Interest
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) EXPENDITURES
AND OTHER USES
Fund Balances
at October 1, 1999
Fund Balances
at September 30, 2000
County Park
Road Kerr County Intensive Improve-
District Child Care Supervision menu
$ 21,045 $ $ $ 11
59,624 B3,238 148,870
4,757
39
25,802 59,624 83,277 148,881
150,420
101,738 83,247
101,738 83,247 150,420
25,802 (42,114} 30 (1,539)
25,802 (42,114)
1, 550
1, 550
30 11
86,372 42,114 12,241
$ 112,174 $ - $ 12,271 $ 11
42
Sheriff Law
Courthouse Enforcement 216th District
Security Fund Attorney
$ $ $
34,430
109
34,539
37,045
128,731
1,222
205 1,258
1,427 129, 989
718 146,508
Total
$ 1,604,289
987,454
1,282,651
876,152
96,446
189,913
69,832
5,106,737
1,569,328
414,533
255,090
902,040
1,229,763
237,341
371,109
23,785
17,495
164,462
37,045
718 146,508
(2,506) 709 (16,519)
18, 000
18,000
15,494 709
3,782 2,640
$ 19,276 $ 3,349
(16,519)
26,574
$ 10,055
5,184,946
(78,209)
851,230
(831,680}
19,550
(58,659)
3,542,710
$ 3,484,051
43
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES -BUDGET AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistricUPark Construction
Administration of Justice
Heatth and Welfare Services
Cooperative Work
State Refunds
Libraries and Education
Debt Service
Printipal
lnterest
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
Additional
Jury License Fees
-~urTgeT-mac ua u ge c ua
$ 30,000 $ 30,372 $ $
384,000 370,651
1,600 1, 780
2,700 3,761 15,000 30,811
34,300 35,913 399,000 401,~~~
92,676 70,819
276,000 264,113
92,676 70,819 276,000 264,113
(UNDER) EXPENDITURES (58,376) (34,906) 123,000 137,349
OPERATING 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 OT ER USES $ (58,376)
Fund Balances
at October 1, 1999
Fund Balances
at September 30, 2000
44
(34,906) $ 123,000
84,486
$ 49,580
137,349
553,772
$ 691,121
Farm to Market
Road and Bridge Lateral Road and Lateral Road
~u ge c ua u ge c ua u ge c ua
$ $ $ $ $ 697,900 $ 702,005
600,000 616,803
31,626 31,660
198,500 266,870
15,000 25,459 7,000 15,531
6,100 8,082
819,600 917,214 X1,626 31,660 704,900 717,536
1, 576,083 1, 533,977
	23,785			
	17,495			
155
143	155
122			
,	,			
731
226
1	379
730
1			
,
,	,
,			
(911
616)	165)
(813	626 31,660
31	704,900	717,536
,	,	,		
831,680	831,680	
(31,680) (31,680)	
(800,000)	
(800,000)
831,680	831,680	(31,680) (31,680)	(800,000)	(800,000)
$ (79,946) 18,515 $ (54)
314,910
$ 333,425
(20) $ (95,100) (82,464)
170 347,821
$ 150 $ 265,357
45
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES -BUDGET AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistricVPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State refunds
Libraries and Education
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
Law Library Public Library
u ge c uT~- u ge c ua
$ 415,100 $ 411,930
$ $
27,000 42,825
200
3,100 6,457
27,200 42,825 418,200 418,387
24,483 24,483 346,626 346,626
7,500
24,483 24,483 354,126 346,626
(UNDER) EXPENDITURES 2,717 18,342 64,074 71,761
OPERATING 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 $ 2,717
Fund Balances
at October 1, 1999
Fund Balances
at September 30, 2000
46
18,342 $ 64,074
4,177
$ 22,519
71, 761
12,938
$ 84,699
Criminal Justice
Division Grant Fire Protection Flood Conrol
u ge c ua u ge c ua u ge c ua
$ $ $ 110,000 $ 109,378 $ $
3,298 2,065
3,700 4,127 5,200 7,028
3,298 2,065 113,700 113,505 5,200 7,028
3,298 2,065 149,800 140,400
3,298 2,065 149,800 140,400
(36,100) (26,895) 5,200 7,028
$ - $ (36,100) (26,895) $ 5,200
85,154
$ - $ 58,259
7,028
119,464
$ 126,492
47
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES -BUDGET AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistricUPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State Refunds
Libraries and Education
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
Juvenile
State Aid Grant Traffic Safety
u ge c ua u ge c ua7-
$ $ $ $
110,612 109,155
9,800 9,701
110,612 109,155 9,800 9,701
110,612 103,987 8,225 6,726
110,612 103,987 8,225 6,726
OPERATING 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 OTt ER USES $ -
Fund Balances
at October 1.1999
Fund Balances
at September 30, 2000
5,168 1,575 2,975
5,168 $ 1,575
12,446
$ 17,614
2,975
5,264
$ 8,239
48
Records
Management and Schreiner
Indigent Health Care Preservation Road Fund
Bu g~ef~~uaT- u ge c ua u ge c ua
$ 331,500 $ 329,548 $ $ $ $
13,400 17,411
8,590
13,000 30,689 500 765 13,100 17,482
210,000 59,109
554,500 419,346 13,900 18,176 21,690 17,482
59,727 35,351
630,000 463,877
630,000 463,877
(75,500) (44,531) 13,900
$ (75,500) (44,531) $ 13,900
59,727 35,351
18,176 (38,037) (17,869)
18,176 $ (38,037)
(17,869)
514,474 21,692 335,927
$ 469,943 $ 39,868 $ 318,058
49
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES -BUDGET AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State Refunds
Libraries and Education
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
216th
District Probation
u ge c ua
Road District
u ge c ua
$ $ $ 14,020 $ 21,045
695,691 719,308
580,000 598,359
20,000 41,474 2,700 4,757
2,602
1,295,691 1,361,743 16,720 25,802
1,522,891 1,229,763
237,341
9,340
1,522,891 1,476,444
(227,200) (114,701) 16,720 25,802
OPERATING 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 $ (227,200)
Fund Balances
at October 1, 1999
Fund Balances
at September 30, 2000
(25,000)
(25,000)
(114,701) $ (8,280) 25,802
956,292
$ 841,591
86,372
$ 112,174
50
Kerr County Intensive County Park
Child Care Supervision Improvements
u ge c ua ~udge~ c-ATusl- Bu ge c ua~
$ $ $ $ $ $ 11
59,624 86,028 83,238 175,000 148,870
39
59,624 86,028 83,277 175,000 148,881
150,465 150,420
101,738 86,028 83,247
101,738 86,028 83,247 150,465 150,420
(42,114)
30 24,535 (1,539)
1,550 1,550
1,550 1, 500
$ - (42,114) $ -
30 $ 26,085
11
42,114
$ -
12
$ 12,271
51
$ 11
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES -BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads, Bridges Maintenance, Study
Road DistricUPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
State Refunds
Libraries and Education
Debi Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
Courthouse Security
u ge c ua
$ $
33,300 34,430
500 109
33,800 34,539
49,926 37,045
49,926 37,045
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (16,126)
OPERATING FINANCING SOURCES (USES)
Operating Transfers In 18,000
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES) 18,000
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER) EXPEN-
DITURES AND OTHER USES $ 1,874
Fund Balances
at October 1, 1999
Fund Balances
at September 30, 2000
52
(2,506)
18,000
18,000
Sheriffs Law
Enforcement Fund
u ge c ua
$ $
15,494 $ -
3,782
$ 19,276
1,222
205
1,427
718
718
709
709
~.
2,640
$ 3,349
216th District			
Attorney
-		Total	
~u~ge
~7	~c~aT-	u ge	c ua
$ $		$ 1,598,520 $	1,604,289
		984,000	987,454
126, 938	128,731	1, 229,193	1,282,651
		788,300	876,152
		75,300	96,446
		8,590	
1,200	1,258	102,900	189,913
		216,100	69,832
128,138	129,989	5,002,903	5,106,737
			
		1,635,810	1,569,328
		426,465	414,533
143,484	146,508	286,086	255,090
		987,963	902,040
		1,522,891	1, 229, 763
			237, 341
		371,109	371,109
			23,785
			17,495
		162,643	164,462
			
143,484	146,508	5,392,967	5,184,946
			
(15,346)	(16,519)	(390,064)	(78,209)
851,230 851,230
(856,680) (831,680)
(5,450) 19,550
$ (15,346) (16,519) $ (395,514) (58,659)
26,574 3,542,710
$ 10,055 $ 3,484,051
53
ASSETS
Cash
Receivables
Delinquent Taxes
Net of Allowance for
Uncollectibles
TOTAL ASSETS
LIABILITIES AND FUND EQUITY
Deferred Tax Revenue
Fund Equity
Fund Balances
Reserved for Debt Service
TOTAL LIABILITIES AND
FUND EQUITY
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING BALANCE SHEET
SEPTEMBER 30,2000

	Limited
1998	Tax General
Tax	Obligation
Anticipation	Bonds
Note	Series 1994
	
91,612	$ 72,130 $
163,742
18,457 27,977 46,434
$ 110,069 $ 100,107 $ 210,176
$ 16,363 $ 24,802 $ 41,165
93,706 75,305 169,011
$ 110,069 $ 100,107 $ 210,176
54
Total

KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
SEPTEMBER 30, 2000
Limited
REVENUES
Ad Valorem Taxes
Interest
TOTAL REVENUES
EXPENDITURES
Bond Principal
Bond Interest
Fees
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfer (Out)
1998	Tax General	
Tax	Obligation	
Anticipation	Bonds	
Note	Series 1994	Total
$ 453,199	$ 536,638 $	989,837
12,703	7,566	20,269
465,902	544,204	1,010,106
355,000	280,000	635,000
88,395	254,452	342,847
769	750	1,519
444,164	535,202	979,366
21,738	9,002	30,740
TOTAL OTHER FINANCING SOURCES (USES)
Excess of Revenues and Other
Sources Over (Under)
Expenditures and Other Uses
Fund Balance
at October 1. 1999
Fund Balance
at September 30, 2000
21,738 9,002 30,740
71,968 66,303 138,271
$ 93,706 $ 75,305 $ 169,011
55
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30, 2000
REVENUES
Ad Valorem Taxes
Interest
TOTAL REVENUES
EXPENDITURES
Bond Poucipal
Bond Interest
Bond Fees
TOTAL EXPENDITURES
EXCESS OF REVENUES
OVER (UNDER)
EXPENDITURES
OTHER FINANCING SOURCES (USES}
Operating Transfers In
Operating Transfers (Out)
Total Other Financial Sources (Uses)
EXCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER USES
Fund Balances
at October 1. 1999
Fund Balances
at September 30, 2000
1998
Tax
Anticipation
Note
u get ctua
$ 455,000 $ 453,199
2,800 12,703
457,800 465,902
355,000 355,000
88,395 88,395
`/Cll 9Ch
444,164 444,164
13,636 21,738
$ 13,636
21,738
71,968
$ 93,706
56
Limited Tax
General Obligation
Bonds Series 1994 Total
u get ctua u get ctua
$ 539,500 $ 536,638 $ 994,500 $ 989,837
6,000 7,566 8,800 20,269
545,500 544,204 1,003,300 1,010,106
280,000	280,000	635,000	635,000
254,453	254,452	342,848	342,847
750	750	1,519	1,519
			
535,203	535,202	979,367	979,366
10,297 9,002 23,933 30,740
$ 10,297 9,002 $ 23,933 30,740
66,303 138,271
$ 75,305 $ 169,011
57
This page intentionally left blank
58
AGENCY FUNDS
59
KERR COUNTY
AGENCY FUNDS
COMBINING BALANCE SHEET
SEPTEMBER 30, 2000
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental
Units
ASSETS
Cash
Due from Other Offices
		Law Enforement	Law Enforcement
Compensation	Criminal	Officers'	Officers'
to Victims	Justice	Standards and	Continuing
of Crime	Planning	Education	Education
			
$ 24,215	$ 524	$ 55	$ 27
			
$ 24,215	$ 524	$ 55	$ 27 --
$ 24,215 $ 524 $ 55 $ 27
Tax Office Tax Office Abused
State Auto Jaillnmates Children's
Sales Tax Registration Fund Fund
$ 383,353 $ 46,302 $ 25,670 $ 2
$ 383,353 $ 46,302 $ 25,670 $ 2
LIABILITIES
Due to Other Governmental
Units $ 383,353 $ 46,302 $ 25,670 $ 2
60
			Texas	
	Judicial		Alcoholic	
Department	and Court		Beverage	Operators'
of Public	Personnel	Parks and	Commission	and
Safety	Training	Wildlife	Arrest	Chaffeurs' Juror
Fines	Fees	Arrest Fees	Fees	License Donations
				
$ 4,044	$ 2,833	$	$ 606	$ 194 $ 157
				
$ 4,044	$ 2,833	$ -	$ 606	$ 194 $ 157
$ 4,044 $ 2,833 $ - $ 606 $ 194 $ 157
Law Juror
Enforcement Breath Donations Misdemeanor
District Management Alcohol Crime Child Court
Clerk Institute Testing Stoppers Welfare Costs
$ 56,003 $ 14 $ 17 $ 27 $ $ 65
$ 56,003 $ 14 $ 17 $ 27 $ - $ 65
$ 56,003 $ 14 $ 17 $ 27 $ - $ 65
61
KERR COUNTY, TEXAS
AGENCY FUNDS
COMBINING BALANCE SHEET (CONTINUED)
SEPTEMBER 30, 2000
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental
Units
4th
Court of
Appeals
ASSETS
Kerr	Compre-	Juvenile	
County	hensive	Probation	Carrier Uniform
Child	Historical Rehabili-	Diversion	Weight Court
Care	Commission Cation	Fund	Violation Cost
$ 41,670 $ 3,693 $ 34 $ 225 $ 1,418 $ 24,773
$ 41,670 $ 3,693 $ 34 $ 225 $ 1,418 $ 24,773
$ 41,670	$ 3,693 $ 34	$ 225	$ 1,418 $ 24,773
			
	Study &		
	Prevention		
Fugitives	of Juvenile	Time	District
Apprehen-	Crime & Indigent	Payment	Adminis-
sion	Delinquency Fees	Fee	tration Total
Cash $ 605 $ 6,383 $ 321 $ 3,463 $ 1,962 $ 6,997 $ 635,652
Due from Other Offices 5,189 5,189
$ 605 $ 6,383 $ 321 $ 3,463 $ 1,962 $ 12,186 $ 640,841
LIABILITIES
Due to Other Governmental
Units $ 605 $ 6,383 $ 321 $ 3,463 $ 1,962 $ 12,186 $ 640,841
62
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at
October 1,
1999 Additions Deletions
COMPENSATION TO VICTIMS OF CRIME
ASSETS
Cash
Due from Other Offices
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
STANDARD AND EDUCATION
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
Balance at
September 30,
2000
$ 21,744 $ 93,448 $ 90,977 $ 24,215
$ 21,744 $ 93,448 $ 90,977 $ 24,215
$ 21,744 $ 93,448 $ 90,977 $ 24,215
$ 661 $ 1,434 $ 1,571 $ 524
$ 661 $ 1,434 $ 1,571 $ 524
$ 661 $ 1,434 $ 1,571 $ 524
$ 78 $ 212 $ 235 $ 55
$ 78 $ 212 $ 235 $ 55
$ 78 $ 212 $ 235 $ 55
63
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
DEPARTMENT OF PUBLIC SAFETY FINES
ASSETS
Cash $ 3,570 $ 20,490 $ 20,016 $ 4,044
Due from Other Offices
LIABILITIES
Due to Other Governmental Uni[s
JUDICIAL AND COURT PERSONNEL
TRAINING FEES
ASSETS
Cash
Due from Other Offices
$ 3,570 $ 20,490 $ 20,016 $ 4,044
$ 3,570 $ 20,490 $ 20,016 $ 4,044
$ 1,341 $ 10,360 $ 8,868 $ 2,833
$ 1,341 $ 10,360 $ 8,868 $ 2,833
LIABILITIES
Due to Other Governmental Units $ 1,341 $ 10,360 $ 8,868 $ 2,833
PARKS AND WILDLIFE ARREST FEES
ASSETS
Cash $ 190 $ 190 $
Due from Other Offices
$	190 $	$	190 $
LIABILITIES			
Due to Other Governmental Units $	190 $	$	190 $
64
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at
October 1,
1999 Additions Deletions
TEXAS ALCOHOL BEVERAGE
COMMISSION ARREST FEES
ASSETS
Cash
Due from Other Offices
Balance at
September 30,
2000
$ $ 694 $ 88 $ 606
$ $ 694 $ 88 $ 606
LIABILITIES
Due to Other Governmental Units $ $ 694 $ 88 $ 606
OPERATORS'/CHAUFFERS' LICENSE
ASSETS
Cash $ 262 $ 814 $ 882 $ 194
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
ABUSED CHILDREN'S FUND
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
$ 262 $ 814 $ 882 $ 194
$ 262 $ 814 $ 882 $ 194
$ 186 $ 563 $ 747 $ 2
$ 186 $ 563 $ 747 $ 2
$ 186 $ 563 $ 747 $ 2
65
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
CRIME STOPPERS
ASSETS
Cash $ 45 $ 64 $ 82 $ 27
Due from Other Offices
	$	45	$	64	$	82	$	27
								
LIABILITIES								
Due to Other Governmental Uni[s	$	45	$	64	$	82	$	27
								
LAW ENFORCEMENT MANAGEMENT								
INSTITUTE								
ASSETS								
Cash	$	37	$	79	$	102	$	14
Due from Other Offices								
								
	$	37	$	79	$	102	$	14
LIABILITIES				
Due to Other Governmental Units	$	37 $	79 $	102 $ 14
BREATH ALCOHOL TESTING				
ASSETS				
Cash	$	153 $	47 $	183 $ 17
Oue from Other Offices				
	$	153 $	47 $	183 $ 17
LIABILITIES
Due to Other Governmental Units $ 153 $ 47 $ 183 $ 17
66
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
MISDEMEANOR COURT COSTS
ASSETS
Cash $ 144 $ 376 # $ 455 $ 65
Due from Other Offices
$ 144 $ 376 $ 455 $ 65
LIABILITIES
Due to Other Governmental Units $ 144 $ 376 $ 455 $ 65
COMPREHENSIVE REHABILITATION
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
JUVENILE PROBATION DIVERSION
FUND
ASSETS
$ 185 $ 272 $ 423 $ 34
$ 185 $ 272 $ 423 $ 34
$ 185 $ 272 $ 423 $ 34
Cash $ 330 $ 1,165 $ 1,270 $ 225
Due from Other Offices
$ 330 $ 1,165 $ 1,270 $ 225
LIABILITIES
Due to Other Governmental Units $ 330 $ 1,165 $ 1,270 $ 225
67
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
HISTORICAL COMMISSION
ASSETS
Cash
Due from Other Offices
$ 2,911 $ 782 $
$ 3,693
LIABILITIES
Due to Other Governmental Units
TAX OFFICE STATE SALES TAX
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
TAX OFFICE AUTO REGISTRATION
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
$ 2,911 $ 782 $ $ 3,693
$ 2,911 $ 782 $ $ 3,693
$ 431,434 $ 5,055,728 $ 5,103,809 $ 383,353
$ 431,434 $ 5,055,728 $ 5,103,809 $ 383,353
$ 431,434 $ 5,055,728 $ 5,103,809 $ 383,353
$ 145,726 $ 2,777,299 $ 2,876,723 $ 46,302
$ 145,726 $ 2,777,299 $ 2,876,723 $ 46,302
$ 145,726 $ 2,777,299 $ 2,876,723 $ 46,302
68
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
JAIL INMATES TRUST FUND
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
DISTRICT CLERK TRUST FUND
ASSETS
Cash
Due from Other Offices
$ 40,143 $ 119,861 $ 134,334 $ 25,670
$ 40,143 $ 119,861 $ 134,334 $ 25,670
$ 40,143 $ 119,861 $ 134,334 $ 25,670
$ 29,356 $ 31,671 $ 5,024 $ 56,003
$ 29,356 $ 31,671 $ 5,024 $ 56,003
LIABILITIES
Due to Other Governmental Units $ 29,356 $ 31,671 $ 5,024 $ 56,003
JUROR DONATIONS -CHILD WELFARE
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
$ 74 $ 67 $ 141 $
$ 74 $ 67 $ 141 $
$ $ 67 $ 141 $
69
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
JUROR DONATIONS
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due [o Other Governmental Units
LAW ENFORCEMENT OFFICER'S
CONTINUING EDUCATION
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
UNIFORM COURT COSTS FUND
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
$ 333 $ 399 $ 575 $ 157
$ 333 $ 399 $ 575 $ 157
$ 333 $ 399 $ 575 $ 157
$ 93 $ 140 $ 206 $ 27
$ 93 $ 140 $ 206 $ 27
$ 93 $ 140 $ 206 $ 27
$ 23,047 $ 98,199 $ 96,473 $ 24,773
$ 23,047 $ 98,199 $ 96,473 $ 24,773
$ 23,047 $ 98,199 $ 96,473 $ 24,773
70

KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
FUGITIVE APPREHENSION
ASSETS
Cash $ 5,481 $ 25,982 $ 25,080 $ 6,383
Due from Other Offices
$ 5,481 $ 25,982 $ 25,080 $ 6,383
LIABILITIES
Due to Other Governmental Units $ 5,481 $ 25,982 $ 25,080 $ 6,383
STUDY OF PREVENTION OF JUVENILE
CRIME AND DELINQUENCY
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
INDIGENT FEES
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
$ 275 $ 1,278 $ 1,232 $ 321
$ 275 $ 1,278 $ 1,232 $ 321
$ 275 $ 1,278 $ 1,232 $ 321
$ 2,842 $ 9,728 $ 9,107 $ 3,463
$ 2,842 $ 9,728 $ 9,107 $ 3,463
$ 2,842 $ 9,728 $ 9,107 $ 3,463
71
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at
October 1,
1999 Additions Deletions
TIME PAYMENT FEE
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
CARRIER WEIGHT VIOLATIONS
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
4TH COURT OF APPEALS
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Governmental Units
Balance at
September 30,
2000
$ 1,603 $ 19,491 $ 19,132 $ 1,962
$ 1,603 $ 19,491 $ 19,132 $ 1,962
$ 1,603 $ 19,491 $ 19,132 $ 1,962
$ 937 $ 2,713 $ 2,232 $ 1,418
$ 937 $ 2,713 $ 2,232 $ 1,418
$ 937 $ 2,713 $ 2,232 $ 1,418
$ 820 $ 7,358 $ 7,573 $ 605
$ 820 $ 7,358 $ 7,573 $ 605
$ 820 $ 7,358 $ 7,573 $ 605
72
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Balance at Balance at
October 1, September 30,
1999 Additions Deletions 2000
DISTRICT ADMINISTRATION
ASSETS
Cash $ 9,600 $ 361,065 $ 360,044 $ 10,621
Due from Other Offices
LIABILITIES $ 9,600 $ 361,065 $ 360,044 $ 10,621
Due to Other Governmental Units $ 9,600 $ 361,065 $ 360,044 $ 10,621
KERR COUNTY CHILD CARE
ASSETS
Cash $ $ 41,670 $ $ 41,670
Due from Other Offices
LIABILITIES $ $ 41,670 $ $ 41,670
Due to Other Governmental Units $ $ 41,670 $ $ 41,670
TOTAL -ALL AGENCY FUNDS
ASSETS
Cash $ 723,601 $ 8,683,449 $ 8,767,774 $ 639,276
Due from Other Offices
LIABILITIES $ 723,601 $ 8,683,449 $ 8,767,774 $ 639,276
Due to Other Governmental Units $ 723,601 $ 8,683,449 $ 8,767,774 $ 639,276
73
OVERALL COMPLIANCE AND INTERNAL CONTROL SECTION
74
PxESSLER, TfiOMP30N AND COMPANY
A PROFESSIONAL CORPORATION
NNiam F. Thompson, C.PA	CEHiIFlED PUBUCACCOUN7ANTS
Emsl H. Drueber4 Jr., C.PA
Jerry N. giver, C.PA	ONE SCHREINER CENTER P.O. Box 290590
Telephone (B30) 257-7241
Douglas H. SurMberg, C.P.A	819 WATER STREET, SUITE 320
Fax (930) 096041
TimoMy R. Porter, C.P.A	KERRVILLE, TEXAS 78028 Email: info@ptcocpa.com
	REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
	REPORTING BASED ON AN AUDIT OF 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, 2000, and have issued our report thereon dated January 30, 2001. We conducted
our audit in accordance with generally accepted auditing standards and the standards applicable to financial
audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether Kerr County, Texas general purpose financial
statements are free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and 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.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Kerr County, Texas' internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the
general purpose financial statements and not to provide assurance on the internal control over financial
reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all
matters in the internal control over financial reporting that might be material weaknesses. A material
weakness is a condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that misstatements 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 over financial reporting and its operation that we consider to be material
weaknesses.
75
This report is intended solely for the information and use of the management, others within the organization,
County Commissioners, and federal awarding agencies and pass-through entities and is not intended to be
and should not be used by anyone other than these specified parties.
i
PR~R, THOMPSON AND COMP
A PROFESSIONAL CORPORATION
January 30, 2001
76
KERR COUNTY, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
SEPTEMBER 30, 2000
Program/Grant Finding/Noncompliance Questioned Costs
None
77
KERR COUNTY
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SPETEMBER 30, 2000
Pass-Through
Federal Entity
Federal Grantor/Pass-Through Grantor/ CFDA Identifying Federal
Program or Cluster Title Number Number Expenditures
U.S. Department of Agriculture:
Pass-through Programs From:
Texas Department of Human Services:
National School Lunch Program 10.555 $ 73,603
U.S. Department of Justice:
Pass-through Programs From:
Texas Criminal Justice Division:
Juvenile Accountability Incentive
Block Grant 16 523 6,964
Juvenile Justice and Delinquency
Prevention -Allocation to States 16.540 49,436
Total U.S. Department of Justice 56,400
Total Expenditures of Federal Awards $ 130,003
See Accompanying Notes to Schedule of Expenditures of Federal Awards
78
KERR COUNTY
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
NOTE A -BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal grant activities of Kerr
County and is presented on the accrual basis of accounting. The information in this schedule is presented in
accordance with the requirements of OMB Circular A-133, Audits of States, Local governments, and Non-
profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
79