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(Jcanuna.<s<s:r.eaiw:rr (ii'ra.'r f:i.i;~ <se:'c::c?iuaczca lay (:'anima.<.:>e>a.c:;nrrr W:i..l.a.:i.<:cnn:>,, per
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xc.ua:i.l: a'f 't:heza t::<at.rrrt:y r•raccrrd<y fcar 't;hutr yc:uxr r:~rua:i.n(~ Sict~la'f;e>mlanr :a(r!,
Yea~rr ii?(t1(%l:L,, ~:is~ I:r'rr,s:>r;~rrl:<±<:I lay cac.c'r cac.cta>:i.cac;•~ :i.ruac;~l:;c:•+r;drrir(: atc.ccl:i.t:r.;r<.:>,,
F'rca<.,<.l.err~ 'Tluam!as;<ar; <:uul (7cam!:uany.
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOC[JMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: /o m in y /O m /i'n S D~ OFFICE: ~vd, ro-^
MEETING DATE: 3 - !/- D o1 TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC) Tr sacc0/n7~'c.~ YecO/LS°s
l~s'acv~s a.ad ['ono~~r acco~o7~+~e sJf avdi~~rpsslq^ 'T/i .~+.- ~Dh
-for sear ercdi~g 9-.3o-O/,•Presp,z~tron 6t7 P
and C'orx~a n~ .
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION: 3D mi'~?
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 fo[tows:
Meeting scheduled for Mondays: 5:00 P.M, previous Tuesday.
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 contnl~ute towards you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
I03tR OOUNLY, TF~AS
ANNUAL FINANCIAL REPORT
EZSCAi, YFAR ENDID SFPl'II~iBER 30, 2001
PRESSLER, THOMPSON AND COMPANY
A PROFESSIONAL CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS
KERRYILLE, TEXAS 78028
KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 2001
~. :. ,
_. @~ _..h
KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 2007
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."Bustef 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
~..
°.' ,
.:. . r..,.rA~:' #h. . , ._ x ~/' Y_ a +.a_^weu., ... .~ . , _,._ n ~ , .. ~.,..,. ki=''~'. r~aaa+ ,. :aF ,C ,..-',Jany` r, .St%4 .. .x. ~ '-~
KERR COUNTY, TEXAS
TABLE OF CONTENTS
INTRODUCTORY SECTION
PAGE
Transmittal Letter
FINANCIAL SECTION
Independent Auditors' Report
Combined Statements -Overview
General Purpose Financial Statements
Combined Balance Sheet -All Fund Types and
Account Groups 4
Combined Statement of Revenues, Expenditures, and
Changes in Fund Balances -All Govemmental Fund
Types 6
Combined Statement of Revenues, Expenditures, and
Changes in Fund Balance -Budget and Actual -
All Govemmental Fund Types $
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	
Agencv 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 AudA of
Financial Statements Performed in Accordance
With GovemmerrtAuditing Standards 75
Schedule of Findings and Questioned Costs 77







February 13, 2002

Tommy Tomlinson
KGRR COUNTY AUD[TOR
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, 2001, 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 Govermnental
	Accounting Standards Board. In accordance with these guidelines, the accompanying report
	consists of two parts:
	
	L [ntroductory 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,
	~rn~vmG~t/
	Tommy Tomlinson
	Kerr County Auditor


700 MAIN, ROOM 103 (830) 792-2235 KERRVILLE, TEXAS 78028

FINANCIAL SECTION
	N nNn co~ANY
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UDIT	
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rable County Judror? rs CouA as of and
Memp°ers of the Commis rt ~punty ~ Texas. a hnandal
Kerr County. Texas atements of ~ eneral Po~ xPress an
se hnandal sl ~n1ents. These 9nsiIHldY is
accomPanrn2001 easlhsied'n the talrfe of spo
en Count. Tex uasednon ou eat ~ur re
Slat yrds
he ~hned
audried lhsef~remder 30, ad fn t
have eneraty acts n,ment Aud and Padomr
o~ the Year ended nsitidny of K of statements
are the respo se hnancf ni°g standards g. at a of
ed in Gove w PI ents are freo
statements ese general PurPo aryd' , Bits rpntam arils reQUire th atem
on lh with the ring
oPfnton ~ our audit in accord9n~e to Gnanual au Those stand financial st the amass an
Ame b ~ ComPhd'1e~~eassuaanceabo~hteheorgreAn basrsas ~ u Ys~e S ~evbasf toreour
all
odes min9. s audit welt a
reaso
~gred Y An audit ind statement ~ meot. as O~,ides au
the audit to obtammenl~n se Gnancimads by manager out audit Pr
in all male
material misstaihe 9oneral Pu~~imales We beUeve t0
i
hs of
disclosures in and signibcant 5entalion. ~ to alpve Present faith
atemeal P~ is refett Oyr 30, arrd he resu
Pnrposeshn~ al st g001, for the Year then
eral pu se fin CO a1y Texas, ss and oonexPe~ ~Sratesuo~merica. 5'22.
o~Pinion.
In our oPr^~onfinancialnPos'hon~ts P netarY en~apYPaaGCePi~ in the report dated Feouratesls of fts
roP les 9
s. Lha have also issued o at porting arrd
oPeons and the Gash amounting PnnciP °ver fmarx"
Triat mPoR is an rnconNndion
rpnfonnRY'^¢1n Standards, `A'e ~prrlrol ands and shrntW pa read in
ended to ~~ Governmerd Auditing as internal tra~tertd
In accord~a~ aeration of Xa ~~5 ~ Maws. reAum t~~ pun tin9
°pmPtiance wiR°rtn a'm accordhe resuhs eG ° r audd.
y~\h hairs~~Pod ib ~pnsiderin9
L% " gSt,ER. TNOMP` CORPORp~ N~
PRA PROFESffiONA
Fehma~Y 5• zoo2
3
GENE~'E PURPOSE FINANCIAE STATEMENTS
KERR COUNTY, TEXAS
COMBINED BALANCE SHEET -ALL PUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 2001
				Govemmental Fund Types		
						
				Special		Debt		Capital
ASSETS		General		Revenue		Service		Projects
								
Cash	E	3,983,577	$	3,553,263	$	145,601	$	234,547
Receivables								
Delinquent Taxes Receivable, Net								
of Allowance for Collectibles		189,051		70,548		32,723		1,805
Accounts Receivable								
Due /rom Other Offices				46				
Due from State/Other		260,484		61,096				
Property antl Equipment, Net								
Amount Available Debt Service Fund								
Amcunt to be Provided -Retirement								
of General Long-Term Debt								
								
TOTAL ASSETS	E	4,433,112	3	3.684,953	$	178,324	E	236,352
								
LIABILITIES								
Accounts Payable/Due to Other Offices	S	271,299	E	217,052	$		S	17,319
Accrued Compensated Absences								
and Liabilities		121,449		25,888				
Due to Other Govemmental Units		277,577						
Deferred Tax Revenue		351,191		62,346		27,695		1,528
Capital Leases Payable								
Mortgage Payable								
General Obligation BotWs								
Tax Anticipation Note								
								
TOTAL LIABILITIES		1,015,516		305,286		27,695		18,847
								
FUND EQUITY								
Investment in General Fixed Assets								
Retained Earnings								
Fund Balances								
Reserved for Debt Service						150,629		
Unreserved:								
Designated for Specific Fund Purposes								217,505
Undesignaled		3,417,596		3,379,667				
								
TOTAL FUND EQUITY		3,417,596		3,379,667		150,629		217,505
								
TOTAL LIABILITIES AND FUND EQUITY	5	4,433,112	5	3,684,953	S	178,324	E	236,352
The accompanying notes are an integral part of this statement.
4
Proprietary
Fund Tvoe
Enterprise
$ 559,593
238,295
2,094 666
$ 2,892,554
$ 37,694
2.051,613
Fiduciary
Fund Type Account Groups
General General
Fixed Long-Term Total
Agency Assets Debl (Memo Only)
$ 456,073 $ $ $ 8 932,654
18,907,257
$ 456,073 8 18,907,257
a a
456,073
2,089,307 456,073
803,247
803,247
5 2,892,554
18,907,257
18,907,257
E 456,073 E 18,907,257
5
294,127
238,295
46
321,580
21,001,923
150,629 150,629
6,447,630 6,447,630
$ 6,598,259 E 37,386,884
E E 543,364
147,337
727,650
442,760
403,259 403,259
2,051,613
4,580,000 4,580,000
1,615,000 _ 1,615,000
6,598,259 10,510,963
18,907,257
803,247
150,629
217,505
6,797,263
26,875,901
E 6,598.259 E 37,386,884

KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCEB -ALL GOVERNMENTAL FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 2001
REVENUES
Atl Valorem Taxes (InGuding Interest and Penalties)
Other Taxes, Licenses, and Permits
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Curcent
General Government
RoadslBridges Maintenance, Study
Road DislricUPark ConslruIXion
Atlministration of Justice
Health and Welfare Services
Tax Atlministration
Cooperative Work
Libraries arM Education
Debt Service
Principal
Interest and Fees
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER (UNDER) F>CPENDITURES
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
Funtl Balances at October 1, 2000
Fund Balances at September 30, 2001
The accompanying notes are an integral part of this statement.
8
	Special	Debt	Capital	Total
General	Revenue	Service	Projects	(Memo Only)
E 4,679,903	E 1,403,087	E 948,328	E 107,968	E 7 079,286
1,883,471				1.883,471
	991.369			991,369
630,742	1,199,197			1,829,939
308,421	974,966			1,283,387
1.282,647	110,773			1,393,420
235,397	142.063	12,706	24,076	413,642
408,536	49,108			457,644
9,369,117	4,870,563	960,434	132,044	15,332,158
1,555,464				7,555,464
	1.686,293			1,686,293
	294,637			294,637
5,975,917	275,670			6,251,567
725.755	858,094			1,583,849
409,517				409,517
	1,262,850			1,262,850
	385,243			385,243
44,262	- 25,260	665,000		734,542
	16,020	313,816		329,836
361,614	207,181		348,070	916,865
9,072,549	5,011,248	978,616	348,070	15,470,683
296,568	(140,685)	(18,382)	(216,026)	(78,525)
6,435	903,590			910,025
(1,066)	~ (908,959)			(910,025)
5,369	(5,369)			
				
301,937	(146,054)	(18,382)	(216,026)	(78,525)
3,115,659	3,525,721	169,011	433,531	7.243,922
$ 3,417,596	E 3,379,667	E 150,629	S 277,505	E 7,165,397
7


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, 2001
		General			Special Revenue			Debt Service	
			Variance			Vanance			Variance
			Favorable			Favorabale			Favorable
	Budget	Actual	(Unfavorable)	~ Budget	Actual	(Unfavorable)	Budget	Actual	(Unfavorable)
									
REVENUES									
Ad Valorem Taxes (Including
Penalty and Interest)	
$ 4,726,470	
S 4,619,903	
$ (106,567)	
g 1,426,180	
S 1,403,087	
E (23,093)	
S 971,500	
5 948,328	
E (23,172)
Other Taxes, LicenseslPerrnits	1,959,600	1,883,471	(76,129)						
Automobile Registration				'(E 980,700	991,369	70,669			
Intergovernmental	389,500	630,742	241,242	1110491	1199197	88,706			
Fines and Forfeitures	260,800	308,421	47,621	879,400	974,966	95,566			
Fees of Office	1.192,390	7,282.647	90,257	94,890	110,773	15.883			
Contributions
Interest	
210,000	
235,397	
25397	8,600
142.000	
142,063	(8,600)
63	
22,000	
12,106	
E (9.894)
	300
290	408
536	118,236	46
000	49
108	108
3			
Miscellaneous	,	,		,	,	,			
TOTAL REVENUES	029
060
9	9,369,117	340,057	4
688
261	4
870
563	182,302	993,500	960,434	(33,066)
	,
.			,
,	,
,				
EXPENDITURES									
Current
General Government	
1,614,369	
1,555,464	
58,905						
Roads/Bddges Maintenance, Study				1,736,316	1,686,293	50,023			
Road DistdcUPark ConstmrAion				476,000	294,637	181,363			
Administration of Justice	5,962,263	5,975,917	(13,654)	281,276	275,670	5,606			
Health and Welfare Services	778,536	725,755	52,781	986,140	858,094	128,046			
Tax Administration	426,717	409,511	17,200						
Cooperative Work				1,885,851	1,262,850	623,001			
State Refunds									
libraries and Education				_ 385,843	385,243	600			
Debt Service
Principal	
44,282	
44,282			
25,260	
(25,260)	
665,000	
665,000	
Interest antl Fees					16,020	(76,020)	312,297	312,297	
l O
tl
C
it	049
327	361,614	(34,565)	767
128	207
181	(40
053)	1,989	1,519	450
a
u
ay
ap	,			,	,	,			
TOTAL EXPENDITURES	216
9
153	9,072,549	80,667	5
918
554	248
5
011	907,306	979,266	978.816	450
	,
.			,
,	,
,				
EXCESS OF REVENUES OVER (UNDER)									
EXPENDITURES	$ (124,150)	$ 296,568	$ 420,724	S (1,230,293)	5 (140,685)	E 1,089,608	5 14,234	S (18,382)	E (32,616)
The accompanying notes are an integral part of this statement
8
9

KERR COUNTY, TEXAS	
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES-BUDGET ANDACTUAL-	
ALLGOVERNMENTALFUNOTYPES	
(CONTINUED ON FOLLOWING PAGES)	
FOR THE YEAR ENDED SEPTEMBER 30, 2001	
Capital Projects	
	Vadance
	Favorable
Budget Actual	(Unfavorable)
REVENUES	
Atl Valorem Taxes (Including	
Penalty and Interest) $ 110,000 $ 107,968	$ (2.032)
Other Taxes, Licenses/Permits	
Automobile Registration	
Intergovernmental	
Fines and Forfeitures	
Fees of Office	
Contributions	
Interest 10,500 24,076	13,576
Miscellaneous	
TOTAL REVENUES 120,500 132,044	11,544
EXPENDITURES	
Curtent	
General Government	
RoadslBridges Maintenance. Study	
Road DistdcUPark Constmction	
Administration of Justice	
Health and Welfare Services	
Tax Administration	
Cooperative Work	
Record Preservation	
Libraries and Education	
Debt Service	
Bond Pdncipal	
Bond Interest and Fees	
Capital Outlay 375,000 348,070	26,930
TOTAL EXPENDITURES 375,000 348,070	26,930
EXCESS OF REVENUES OVER (UNDER)	
EXPENDITURES $ (254,500) $ (216,026)	$ 38,474
10
This page is intentionally left blank
11
TEXAS pND CHANGES IN FUNp
R COUt4'i't. pITURES.
KEVENUES' EXT EANp ACTU ES.
pONtpINEOSTATEMENgA~AGOVERNMEFTpfA.~~N pEARG~OSg00i
F R~4pfNjEYFAR EN Ep SEPYEMB General Vanan~
Favera»fe
Unfavorable
1
OYHER FINAp)Clt4G SOURCES (USES)
OPeratin9 Traas arsl(Out)
Opsratin9nanG~
Ca~ftalF OTHER FINANCING
YO OU CES 1USES)
UR UES ANO GTHER
E~sO R ES ORES AND OTK pAENY S
BEFORE B BEY Ap,fUS
~ Gdober 1.2000
Fund Baia~e
Fnnd galanca at $e~ember 90.21

A~
g 435
S (1066)
5 (847) -~
g4
yp1937
3
S
S
3~
$$ 3
S Gal Revenue Variance
Favorabale
Unfavorable
1
peblService Valance
Favorab1e
Unfavorabtie
g~~dg~~ Ate--
_~~
A-~.~~`
B~ s 21 064
903.590 127159)
$ (9pg 959) -~
$ (g81600)
_-~ ~ 6,295
5169
-_
5 1
5
_~"~~
--
$ 1063113
1146,054)
3~-!
$$ 3
S
S
--
~~!

13
12
~l.
~ 32,616
(18,30
1~
S
KERR GOUN ES, AND CHANGES tN RETAyNED
T OF REVENUES, EXPENS
EARNING ND TYPE 2001
STATEMEN PR~RIETARYSEPTEMBER 50,
FOR THE YEAR ENDED pro~etarY
NTY.SEXAS Np CHANGES INFUND
KERR COU EyCPEN~O A~ UAL'
OOMBINED STATEMENT ~ NpE ~NMENTAL FMB R 20, 200y
F K~ Y~ ENpEp SEP
Ca ital Pro acu Vadance
FavvoraWe
Unfa
A_.---
S
OES (USES) E -_ f.~-
FINANCING SOUR S
OTHER ~~~
Bond Proceeds -~~~
Operating Translersl(Out)
Operating __ ~-
TOTAL OTHER FINANCING
SOURCES LASES)
SS OF REVENUES E D OTHER
EXGE OES OVER (UN OTHER USES $ 254,500
SPUR
~E~OREI BUDGET ADJUSTMENT
Fund Balance at Oclohef t, 2000
Fund BalanrR at September 30.2001
~-
38,476
(216026)
S
She accom9anytng notes are an4nte9ral PaA of this statement.
REVENUESR~enue
petenGOn
ether
TOTAL REVENUES
OPERATING EXPENSES
personnel
Residential
Administrative
Facility and EUUipment
Oyher
peprecratwn G EXPENSES
TOTAL OPERATIN
OPERATING INCOME
NON-OPERATI ash cOME (EXPENSES)
Interest fora M~gage
I Interest SES
NET NON'OPERATING EXPEN
NE7 PROFIT
Retained Earnings at Odor 1, 2~0 l
Retained Earnings at SePtembef 30.200
a
Fund T
Erd
1,415,739
1 OSg,371
130 ;40
12 493
105.3
y,4
1
24,9E+9
167,223
1422`'4
17 473
~J~-
5
The accomPanYtn9 notes are an integral paA of this statement.
y5
KERR COUNTY, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPE
FOR THE YEAR ENDED SEPTEMBER 30, 2001
	Proprietar
	Fund Typ
	Enterprise
Cash Flows from Operating Activities:	
Detention Revenue	$ 1,35
Other Operating Revenue	19
Cash Payments (or Detention	1,33:
Net Cash Provided by Operating Activities	21:
Cash Flows from Non-Capital Financing Activities:	
Interest on Cash	2'
Net Cash Provided by Non-Capital Financing Acivities	2'
Cash Flows from Capital and Related Financing Activities:	
Interest PaiO	(16'.
Principal Paid on Mortgage	(161
Acquisition of Capital Assets	(1'•
Net Cash Provided Dy Capital and Related	
Financing Activities	(35:
Net Increase (Decrease) in Cash and Cash Equivalents	(11
Cash and Cash Equivalents at October 1, 2000	671
Cash and Cash Equivalents at September 30, 2001	S 55!
She accompanying notes are an integral part of this statement.
16


This page is intentionally left dank
17
i
S
1
z
d
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2001
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
InUOdudion
The finandal statements of the County are prepared in accordance with Generally Accepted Accounting
Prindples (GAAP). The County's roporting entity applies to all relevant Governmental Accounting Standards
Board (GASB) pronouncements. Proprietary funds and similar component units apply Finandal Accountng
Standards Board (FASB) pronouncements and Accountng Pdndples Board opinions issued on or before
November 30, 1989, unless those pronouncements cen0id with or wntmdid GASB pronouncements, in
which rase, GASB prevails.
The accounting and reponing framework and the more significant accounting pdndples and practices are
discussed in subsequent sections of this Note. The remainder of the Notes am organized to provide
explanations, including required disclosures of the County's finandal activities for the fiscal year ended
September 30, 2001.
The Rehortin0 Entitv
This page intentionally left blank
The County is an independent unit and is managed by a governing body of elected offidals. The
accompanying finandal statements present the County's primary govemment and a component unit
over which the County exerdses significant influence. Significant influence or accountability is
based pdmadly on operational or financial rola8onships with the County (as disOnd from legal
relationships).
Due to restddions of the State constdution relating to the issuance of munidpal debt, the Kerr
County Juvenile Board seated a Public Faclity Corporation to finance the acquisdion of the
Juvenile Detention Center. This was accomplished by assuming the exisOng mortgage on the
property. The above service provided Dy the Public Fadlifles Corporation is solely for the benefd of
Kerr County and the Kerr County Juvenile Board. Public Facllhy Corpora0ons created to provide
finandng services are blended into the County's primary govemment, although retaining separate
legal itlentity.
Component unit reported in the County's wmprehensive annual finandal report is shown below:
18
Blended Component Unil
Reported Wilh The
Pdmarv Government
Brief Description of Aclivi0es and
Relalionshio to the County
Reooded Funds
Kerr County Juvenile
Facility Corporation
To provide finandng for and on
behalf of Kerr County for the
acquisition of eligible corredionall
detention fadli0es and other
public buildings and fadlilies.
Kert County Juvenile Board
serves as the Board of Directors.
Enterprise Fund
Certain escrow funtls held in trust by the District and County Clerks of Kerr County, Texas are not
inclutled in these statements. These escrow funds are subject only to judicial orders of the Distdd
Judges of the State of Texas antl are not subject to direct oversight by the governing body of
elected offidals.
19
KERR COUNTY. TEXAS
NOTES S pTEMBER 10 2007MENTS
(CoMinuedj
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2, Funds and Account Grouas rou each of which i5
Tne County's accounts are organized on the basis of lands or account g •
The tuMls are grouped info two types. The following
considered to be a separate accounting ent0y. the County in the accomPenyirg
is a description of the Lund types and account groups used by
fnanral statements.
GOVERNMENTAL FUNDTYPES
General Fund
The General Fund accounts for the resources used to finance Lhe fundamental operations o e
County. It is iha basic fund of the County and covers all activities for which a separate Lund has
not been established.
SpeUai Revenue Funds
rest Ged tto expende~itdures forspeci( d purposes.s of specific revenue sources that are legalry
Debt Service Funds
These funds are used to account for theme bt of the CountyU~s for and the paYmeM of
principal and interest on general lorrg-t
Capital Projects Fund
term debt and other revenues.
This fund is used to account for proweds of general ong-
Expenditures are restricted to the conslruUren and a~wsi0on of major capital fadlities.
PROPRIETARY FUND TYPE
Funds use the ewnomic resources measurement fows. The accountmg
Proprietary and cash (lows. All assets and
abjeUtves are determination of net income. financial posy ion,
o etary fund's activities are included on As balance sheet.
liabilties associated with a pr Prt tat and retained earnings.
Proprietary fund equity is segregated into wn[ributed capi
FIDUCIARY FUND TYPE
Agency Funds
These funds have been establis aed bor individuals and oiherfundsw assets held by the
governmental and in an agency cap ry
KERR COUNTY. TEXAS
NOTES SEPTEM8EIR SO, YUOEMENTS
CONTINUED)
NOTE A -SUMMARY OF SIGNIFIGANT ACCOUNTING POLICIES
2_ Funds and Acwunt Groups
ACCOUNT GROUPS ded in
The accoective govemmesnetdal fund~nt for fared assets and tong tens Gabtli0es which are not repo
the prosy
3, Basisgasis oE__AcrAUntln9
q_ Modified Accmal Basis of Acoounting sand
The County uses the modified accrual basis of accounting for govern nezesl ~~ uaps when
fiduciary fund types. The modified awmal basis of accounting recog
both measurable and available. Measurable means the artwuM can pe detemrn
or soon enough thereafter to pay
Available means wtlectaWe within the curtent period e% ndaures are
wrreni liabilities. Also under the modified accrual basis of account ng,
except for general obligation bond
rewrded when the related fund liaf>ilRy is incurred,
principal and interest which are reported as expenditures in the year due.
g Accrual Basis of Accounting s The accrral basis of
The accrual basis of accounting is used in Proprietary Fund Typa
accounting recognizes revenue when earned. Expenses are rowrded when inverted'
q, Budgets
The County Judge anti staff prepare the proposed budget, using revenue estimates famished by ! e
County Auditor and submit the data to Commissioners Coud. A pudic hearing is held on the butlg
the final budget, Commissioners Court may increase
6y Commissioners Court. Betore determining ragn funds cannot exceed the
or decrease the amounts requested by the various departments. fn the final budget, which rs
usually adopted in September, expenditures for verrent ope lus the estimate of revenues for
fhe ear, Commissioners Court may increase the budget for
estimated available cash balances in such funds on October • P indmdual budget line
the ensuing year. Al any lime during Y transfer amounts among ' increase the
unexpected revenues. Comntissione des°during the year, but no such transfer may '
items within major expenditure categ et is used in this report.
overall total of the lwdget. The final amentled twdg Ca ital
Formal budgetary integration is employed for the Genoral, Special Revenue, Debf Senior, P
Projects Funds and ProO o^sr lapse aO~reod of each yeartor these funds are prepared on a cash
basis. Unused approPn
2t
20
IM1
AN
Nang TO FIND B R p 20 ~MENTS V
SEP; pNT1NUEO1
COUNTING pDIJG1ES
MARY OF SIGNIFIGANT AG N Revenue Fund and n~ rAl ^ ~e~ai
NOSE A -SUM SPaG ued, but are dations lapse
Enwmtrrances eral Fund. ~ rseaT f s a °P nceUed M
~ a~ounling ~ used in m whe sreUr^G" ad• Urt{dt.~erarSar~ Go~n~ ~ r hp~t have arty
5. record
s er ar{ding
Encum E?°c~manca , d1es s ouist
t tnbud9et.
fa P ~
Fund~UumS Unula d~ ta~nr the subsequent Years
exile 30, the
e
SePterhher 31 foUc'+nhg
aPPr0pda1e~1 encurhbrances ai Yeat es are due by JanuarYl due date.
outstar+d Made after the January
Pro rl taxes each year. men s rh I engttes.
es are o~ eta afddedfor PaY inp5e of various fur tax n9
6.. levied Od man agency
Property t penah{es and intere
rAlled sown P~nY tacacsAUnladfor
tevY date. are for
bills ar axes Pahd+r{9 disidbut d the aUowa^Ga
She CountYof these n1s net ~rvfce
Golledions hnanr~ siatemace debt 1ediblae wds~
hm hn
R ceivabl ~edinthe rnainten
D 8 u nlTaxe have bean rep rated between plfowances f h{°nstorfcal expane~ out
uPonal o d tax
7. uenttaxes ar eP ~r of theca see hall 9 pr pa Y
Ad V alorem deft es. DyUnquent ~ for Ot Y s
al Fun oif re
~vepuesNebased on ratesa~° SPaG1 Re ~pmhibitad from wh v n be
~~~ as ra eh°ed asirevenue
ref Debt Service Gounty ed
Gene , ~ operty taxes. The islature. ra ~ are recagnfz
colledmg Pr from the Texas Lag ~mu9b°ut the Yaar. are~,wh
d{wauthority iho ed day after year
~ ynrents, recafved,eitMn 60 s
Da~ny~"~ ~pPf o ~1mca
as of SgPtem
TO FINAN~ A ST EMENTS
NOTES SEP; pN~IRjUED)
COUNTING pOLiG{ES
taxes. a
ARY SIGNIFICANT A
SUMM ~ Go time agK,vanoe for uncolled~hle
NOTE A • eWable faxes, the
7. Deli uentT xesR unary by Lund, of the gran Fm Texas
pUowarre? Net
Un~pllecUa@ R rvabl
The following Ys a su
vabfe. Tayres T a
net iax recei 1~ 8y
cefva
;._.~'~ 1
343 9 7 37 673 `
31600 12,E
88673 10,544 6
General Fund 23,409 185 5,192
Spacial Ravarkd and Lateral Road 411 d,2`~
Fenn to M 9,448 ti 98 7p 5 8
Pu1ft{c Library 655
Pa protedron 1 8 91
F{re ealth Gare 848
tndi9eni N 52,8 M1~
26,472 13 497
3y ~ 32 7
petit SeN An {raPaaOh Noje abort Bonds
95 1805
Goan ya}994 Genera! Ob i9 ~ ~`
3 28
CPe~ane t1mPrOVements ~ 5
diced
ounts to spe ent
m hg am a Perrr{an
varyi
full tim ueon
s bon bane accruaY to fn PaY
e
ba to
o gwk leave
d as not a
nsated ~a n/ employees are granted vnoa o PP
8. nd{n9 oh tenure with the Gou t etl vacatioh~evar this policy Y
of 1en(101 days;
Full Urne• Pe dfied ma~ums. im
ums depe e o
rrefiu attnbutahl ds, the Gount
emP•oyees to spa to a max
or ret'uemanl uP be cove fun
lerminahon lion and sack leave tba respa
accumulated sick leave. liabll'rty to
rvdeed as an exPondM1Ure and
Tne estimated AabilitY for
govemmenlai funds is reco
23
22
KERB COUNTY' TEXAS
NOTES TO FINANCIAL `+T2p01 MENTS
SEP`CON~NUED)
SIGNIFICANT ACCOUNTING POLICIES
NOTE A -SUMMARY OF 'I
biped Statements - ~' rv+ to indicate that J
Boned "memo only" do not present
y Total s on C m ents - pverv+ew are cap , ese columns eneraNy
Statem al analysis. Data +n th conformdY vdth g
Total columns on the Cotnnbmed_, sition in
only to fac+ldate financi es fn finandal Po to a consotida8on, as interfund
they are Presented of operations, or chan9 arable
financial posrgon, results ndples. Such data is not comp
accepted accounOn9 Pr1 anon of this information.
eliminations have not been made in the aggreg
e re iatio nd Am afization torical cost.
p sets pent units are stated at his fixed
10. Foeed entat fundThe
ent of all funds and comPo dale donated. Govem eciated.
ProPedy, plant and equi(Nn et Account Group and are nd depr
Donated fixed ass~'n,he her stet F'xed +ASS ue on
infrasinrdure fared assets.
assets are record bGC dom~+n or dive funds or
County has eteded nd to report Pu is are recorded in the respeed useful fives.
pent unit fared arse elhod over their estima
Proprietaryfund and similar compo straight line m
~mponent unRs and depreciated using the
terms of a contrad, cAntenls of which
CASH ed securifus for
NOTE B - si{ed and invested under the s approved pled9 funds on a
be depo sitory bank plat? ro1eCf County only to the
County must Contract Law. the depo su{Ocient to P , waived
The funds of the sitory n1 s agent bank in a edge of apPr°Yad 5ecurihes ii FDIC? insurance.
are set oaf in the DePo Corporation C
safekeeping ar+d Vast with the Coa Y ntrad. The Pf Sit Insurorrce
the Period of the rA Federal Depo and
day-fo-day basis d~`or9 bank's ddlar amount of refs (cash ~M1~cafas of deposif•
exterd of the depo s depo the balances Par
amount of the County ents was $6,932.654 lember ~• 2001 and
ember 30, 2061. the catty+n9 rary investm ) sgs at SeP or by Pledged
On Sept utds included in temp ~e County s cash depoFDIC insumnca
interest-bearing savings acco vend by
totaled was $9,234,544. enhrely w
the gnandal institutions, Se ember 39, 2001 were s name.
the Year ended Pt Co»My' on the date of highest
during the County s agent bank to the maned balanrzs
collateral held by ardir+9 coverage of rA
to addition, the following is drsdosed fe9
comt8ned balance on
deposit: State Bank ar+d Trust.
Depository: Securay ed as of the date of the highs Quoted to
a. sit accounts am
b The market vaW 170 030.nf+es Pla savings, and time depo
deposit was $1 ed balances of cash, of March, 2001.
during the month the highest combined balance was $200 ~
c The highest comtm+ a of the 9me d
g3 737,116 and occurred cific provisions in the
d. TolaY amount of FDIC coverog er 2256) contains az poNaes. Among dher
Govemmeni Code Chapt That pol+cy must
as and establishment of apProPn envy. 3 allowable
Tha public Funds Inva~ime5tmanagetnent repo and publiaze an investment p matunty
to adopt, implement, dfolio diversinrafion, ( )
areas of inveUimsnlhe County safety of prinaPal and liquidity, ~ 6 maximum alrowable stated
lhin9s• R req areas: (t) 5 expeded rates of return. ( )
address the f 4o8r~Plable risk levels, () 2d
investments, ( )
KERR COUNTY, 7E7(AS
NOTES SEPTEM61R 3a?2 Ot MENTS
(CONTINUED)
hted maturity allowetl based oa the stated
CASH ((•pNTINUED) bid solidtation Preferences
NOTE g' urn average dollarvweig abilities, (9) and the US. Treasury.
ualitY and rap obligadons m al securities, (4)
of ponfolio inveslmentrtfol o), (8) in estrnenf staff gCOUnfy to invest fn (1) Hain munidp
date for the W 2 cedtficales of deposit, (3) C6 antes, (7) Mutual fund wires
maturity ostt. Statutes au Texas, ~ ~ Ad also req
for certificates of deP 5 repurchase agreements, (6) bankers accept radices as
certain US. agencies, and the Stated 1 and common trust funds. Tha
ants, O ent ConVads, (0) related to investment P th local
money market savings acco done test PrOGtldures uirements of the Ad and wi
Investment pools. (9) guaranteed +nvesim with the req
to have +ndopendeni audit~ta~al rgmPliance
the County the Ad The County is fn w + {o three
provided try categorized accord~r+g
policies. at a finandal institution can be
Both cash deposits and investments heald or by its agent
risk. These three levels of nsK re lstered or held by the County
levels d
istered heM by the counter-Pant s
Gate9ory 1 -Cash or Invesimnamehat are insured. 9
in the County' at are uninsured s namer~ any, its trust
2 _ Cash or Investments ent in the County' eld by the counterp
Category tmst department or ag
and unre9is<eretl investments h s name
Category 3 -Uninsured or ds agent, but not in the County'
depadmenl, Bed as Category 2.
on these three levels of risk, all of Ne County's investments are aassi
Madret
Based CamYtn9 Val Cate orY
t
Nar e
FEDERATED


Am.
$ 2,981
$ 2,981
LOGIC -
UOUfD ASSET	$5 873 196
$5,873,1`
pORTFOLlO	
NOME G -GENERAL FIXED ASSETS	
al fixed assets
wing is a summary of changes in
l	gener
o
The fol	
Primary Government	Balances
l Oaober t,
	a
d ;lion
l'
Land
Buildings
Equipment
Capital leases r ress
Construdion in P og
Det~r!s
$ 390,457
g 798,134 476,491 119,564
4,869,535 168,911
476,391 29130 r-~
2 764 40 -r
215 Oo 951_ §s~
Balances
September t,
2l
$ gg0 A57
9 798 134
5,017,A62
845 302
3
~ ~9 Z '
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2001
(CONTINUED)
NOTE C -GENERAL FIXED ASSETS
Property and equipment recorded in the County's proprietary fund al September 30, 2001 are:
Enterprise	
Balances at			
Balances at
	October 1,	Depreciation		September t,
	2000	Expense	Adtlitlons Deletions	2001
Land	$ 107,000	$	$ $	$ 107,000
Building	2,213,671		
15
800	2,213,671
15,800
Constrodion in Progress
Accumulated Depreciation-Builtling	(237,946)	(73,789)	,	(311,735)
Furniture 8 Fixtures
Accumulated Deprecation-Fum/Fixt	181,446
(83,705)	
(31,516)	3,705	115,221)
(
	$ 2,180,466	$ (105,305)	$ 19,505 $	$ 2,094,666
NOTE D -LONG-TERM DEBT
The changes in long-term tlebt oulstantling for the year ended September 30, 2001 are summadzed as follows:
Balance Atlded Retired Balance
Original Interest Outstantling During Dudng Outstantling
Amount Rates 1011100 Year Year 9130101
1998 Tax			
Anticipation
Note $ 2,650,000 3.20-4.00%	
$ 1,980,000 $	
$ 365,000 $	
1,615,000
1994 General
Obligation Bonds 5,900,000 4.25-6.25%	
4,880,000	
300,000	
4,580,000
Capital Lease
Obligations 5.90-6.29%	
356,035	
169,281 122,057	
403,259
			
	$ 7,216.035 $	169,281 $ 787,057 E	6,598,259
The above long-term debt matures through 2012, as follows
Year ending September 30,
Principal Interest Total
2002	$ 833,287	E 303,210	$ 1,136,497
2003	929,281	256,503	1,185,784
2004	822,010	211,468	1,033,478
2005	803,681	170,425	974,106
2006	390,000	132,250	522,250
Thereafter	2,820,000	378,876	3,198,876
	$ 6.598,259	$ 1,452,732	$ 8,050,991
26

KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2001
(CONTINUED)
NOTE E -LONG-TERM DEBT -PROPRIETARY FUND
The change in long-term debt outstanding (or the year ended September 30, 2001, is summadze0 below:
ORIGINAL INTEREST
AMOUNT RATE
BALANCE BALANCE
OUTSTANDING PRINCIPAL OUTSTANDING
10/1/00 REDUCTIONS 9/30/01
ABN AMRO $2,962,000 7.8%
The long-tens Debt matures on Febmary 1, 2010 as follows
Year Ending September 30,	PRINCIPAL	INTEREST	TOTAL
2002	$ 181,974	$ 153,612	$ 335,586
2003	196,687	138,899	335,586
2004	212,589	122,997	335,586
2005	229,777	105,809	335,586
2006	248,354	87,232	335,586
2007 - 2010	962 232	136.387	1 118.619
NOTE F -RETIREMENT PLAN
Plan Description. Kern County, Texas provides retirement, disability, and death benefits for all of its tull-
time employees through a nontradi8onal defined benefit pension plan in the statewide Texas County and
District Retirement System (TCDRS). The Boats of Tmstees of TCDRS is responsible for the adminislra8on
of the statewide agent multiple-employer public employee retirement system consisting of 509 nontradNonal
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 Slate statutes governing
TCDRS (TCDRS Acl). 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 antl years of service equal 75 or more.
Members are vested after 8 years of service but must leave their acaxnulated contributions in the plan to
receive any employer-financed benefit. Members who withdraw their personal deposits in a lump sum are
not entitled to any amounts contributetl by the County.
Benefit amounts are determined by the sum of the employee's deposits to the plan, with interest, and
employer-financed monetary credits. The level of these monetary vedits is adopted by the County within
the actuarial constraints imposed by the TCDRS Acl 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 deposits and the employer-
financed monetary credits to a monthly annuity using annuity purchase rates proscribed by the TCDRS Ad.
27

TOpNANGIP S~A MENSS •,
NOTES SEP{ pNTIN~EO1
variable rate) tears
lion rate ( ,nem
N (CpN71NUEp) detemuned epMibu Dt~S Act.
T PUS ed the annually
NOTE F - RETIREMEN
sled mu°thoY ~n°~mtr~Tshe CourrtY tc0 ark 7 625'° ~ hh
emDl ,
'fhe GountY The plan rs fps Hof ad an~ll
polfcV~ u,din9 YB in 2DO0
covered , n
Faovisions of the TCD~~ oYer rs acluanallY nibs of the a
and the emDlOYer ~ o ,ge dadoWed ~e
h peeernd Y, hfn the o ions
conhibutfon rate of~ara a of 7 71%lfor Lhe ~ loadar Year 2001 ~ L T Y d ~
aduanallY del a ~ntin9 Year in 200 '
ee members topntdbutron rate why of the Count w
months of the a by Lhe eml'doY oyes ovemin0 nsion
The posh rate Pa~V1e day Year 200rt~aY be charr9ed by the 0 ems~r 30.2oD~re 5520 32~
de rpntdixlben rate
the County- FOr rn9 $epL uo utions
and the emP10Y SCDRS A or the County s w~5520 3321 and the actual ntdbof Ore ~pvered Ppysed onlm e
available in the
r
27 ParameL
Cost. IoYees e
e raost
srs or de
Annual Pension an for its emP a ba
uarfallY Bete GASB Sts me^t ~
eTCDRS PI bey 31, 1999, ih uarial valuat on
~wahL
cost for lh lions were ad 1 2 pad
npntdbu com(4ian pecan r 3 . ~
and were in pecombe
The annua{ feQUr R 2 ~ e Qg2001.'fhe
taYe05, of pecem 8 a
panidPatr~luahons as
~ninnution rates for calendar Yea
tecent valuation.
28
KERR COUCIA S1A~MENSS
ND7ES SEPSEMM~NUEO1~1
fCON
NOTE F - REYIREMENT PLAN (CONTINUED)
taation Information
A P n pescri ~


Actuadal Valuation pate
Actuarial Cost Method
Amoy f~zatron Method
Actuarial Va 1y3U99
1y3119S
Entry Aga
Level PercenLe9e
of Payroll, OP
20
ApPre~ on
~~ Adfustmant
8%
50%
40%
pannrhzatron Period
Asset Valuatioa Method
Actuarial AssumPOons:
IPmleded 5 IarY
Increases
EnuV AOa
Lev eQ~ ~n
of P Y
20
Long-T iron
AVrf~dsr pd]ussment
g%
5.9%
4 0%
1213if00
Entry Ago
Leval PercOPg e
of Payroll,
20
Term
AwPAPrheAd~u~nent
B%
5.8%
4.0%
Inflation 0 Texas
Cost-of-Umn u Trenmg t~P oye sot Kerr County,
Adiust Nei
ent Plan for Feus1°a
For tha Retirem percenla9e pbF sr
0
	Annual of APC
sion Gost Con but
%	S	0
0
npuntirl9
y arEndin	Pen
ppC 7.71
~ 764%
5
t 213 7.84°A	
pian
rst	
9!30!01
9f30f00
9	d7
423733 OseRetireme
ProyresstorCounty,Texas
rr
ing	al
913019	ees of Ke
dote of Fund
she EmP1oY
5che		~pvered
	For
Unfunded	Funded	pa
	A	R	



duadal	pcorued ppL)
Act
uadal
N
IAAS-) b-a
Value of uabflAY	glb


°	


5,297712
234

Valua<ron	b
p55e15 ~...--
'	
82.88
b
g4'18%	563
8
8242 58
pats
J J„~	~aJ~
$ g 824 718 51 490,297
419.144 1 581 224
9
7 146 BAl	85.3	
12f31t98
12131199	5
~
,
7,92a, 10,825578
g 244 354 29		
{2131100			
UAAL as a
of Coved
Payr°II
b~a !
90°1°
yg 48%
25.33%
~:;:. -- -
~~
K£RRCDUNfY•57EA ~M£NtS
NOT£5 S£P~ ONT~EDI
ratirt9 18ases. S ~e`m°nberf ~~ ~,1
NOTE G . GOMMITM£1dTS
into a numnaf °f M lire Yew atNl~ Thesy exPe
OPeratin9 leases
s entered Priafwas. leases,
are weed 592,427 So~ll types °f oPomhn9
The relpdi°9
s
Provisions and pssoeiahop of Counties
exPe~itu[es_ a fpP[0 the General Fu as dsk D°op.
ade Pnmanly eras With the Tex °vemmental
m oval age' a inro°»h an+nter9
CONT,INGENCI£S of toted nce [pvefa9
NOT£ H • in the f ~ Des of insure
the GountY rpnlrad fo6owm9
ACl to P[ovfde the andoY~ tiabilAY 1f-frfsruanca andhe G toss
ouraY
~ ComPe°sdionlE hon Fund odK+ed $° LlabiNry by
0
Ueeml4°Ym Comlr°nsa de fa a ~^~natfon tion of Coua9~ements.
ant
These muN1-emD1oYar ~5 ate set annually ~ tex`rya Cp ou lY iMerWOa
nis cyloulaled oY ~ ~ a Partfagy~~
eoveraga~ Coot ~ to the amp1r
is 9enera0y IIniM1 to their eml~ ~mlmster Haim are
FUNDS muP real henefds suPe~$D[ th and as , an the
F INSURED g ~ outs+de Cyan a each rtr°n e[ th+s tY
NOTE 1- SEI- has eleded to Pilot of dad wdh ant of money a ~gn rwtdie ~n ~ 5{ 107.234 pe[
'the Gounry+s. They have a sfreu5o am °^hurses Lh ~ ~[agafe as ~~ PaM1Y Amer.
funded ~ -the CounSUPeN+se{temp Yea Dar Yethe talan°e is Pa'd hY
~b[niNed t~ited~S2~~a d ag9regata am°°n1,
County Rerthaded~
year. A
ENTp{. FINANCIAL. STA~MENiS OF 1NDLVIDUAL FUNDS
SUPP~EM
11
30

KERR COUNTY, TEXAS
SPECIAL REVENUE PONDS-COMBINING BALANCE SHEET
(CONTINUED ON FOLLOWING PAGES)
SEPTEMBER 30, 2001
Additional
License Road and Lateral
ASSETS Jury Fees Bridge Roads
CASH S 43,707 E 604,656 $ 471,320 E 55
Receivables
Delinquent Taxes,
Net of Allowance
for UncolleCibles
Due from Other Offices
Due from StalelOlher 42 3,874
TOTAL ASSETS $ 43,749 E 604,658 E 475,194 E 55
LIABILITIES AND
FUND EQUITY
LIABILITIES
Accounts PayablelDue to
Other Offices $
Accrued Vacation ,Compensatory
Time and Liabilities
Deterred Tax Revenue _
1,741 S 44,250 E 112,739 S
25,888
TOTAL LIABILITIES 1,741 44,250 138,627
FUND EQUITY
Fund Balances
Unreserved
Undesignated 42,008 560,406 336,567 55
TOTAL FUND EQUITY 42,008 560,406 336,567 55
70TAL LIABILITIES
AND FUND EQUITY E 43,749 E 604,656 $ 475,194 E 55
32
MII
!~I
!wl
I~1
~~II
A~
w
IN1
Farts to
Market and
Lateral
Roads
E 159,601
37,673
Law
Library
E 46,221
Records
Management 8
Preservation
E 34.901
Public
library
E 98,323
12,864
E 197,274 $ 46,221 E 34,901 $ 111,187

34,522
34,522
$ 1,951 $
1,951
$
10,888
10,888
162,752	44,270	34,901	100,299
762,752	44,270	34,901	100,299
E 197,274 E	46,221 t	34,901	S 111,187
33
ASSETS
CASH
Receivables
Delinquent Taxes,
Net of Allowance
for UncollectiDles
Due (ram Otner OfBCes
Due from Stale/Other
TOTAL ASSETS
LIABILITIES AND
FUND EQUITY
LIABILITIES
Accounts PayaWe/Due to
Other Offices
Accrued Vacation ,Compensatory
Time and Liabilities
De(erretl Tax Revenue
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
KERR COUNTY, TEXAS		
SPECIAL REVENUE FUNDSCOMBINING BALANCE	SHEET	
(CONTINUED ON FOLLOWING PAGES)		
SEPTEMBER 30, 2001		
Cominal		Juvenile
Justice		Slate
Division Fire	Flood	Aid
Grant Protection	Control	Juvenile
$ § 81,090	E 132,839	E
5,192
46
7,220
~ E 86,282 $ 132,839 $ 7,266
E a 20,025 E E 7,220
4,394
24,419 7,220
61,863 132,839 46
81,863 132,839 46
$ S 86,282 $ 132,839 $ 46
34

Juvenile		
Salary		Indigent
Supplement	Traffic	Health
Grant	Safety	Care
$	E 28,059	E 425,070
14,593
1,187
$ 1,187 $ 28,059 $ 439,663
E 1,187 E 20,844 $ 131
12,351
1,187 20,844 12,482
Schreiner	216th
Road	District
Fund	Probation
E 305,472	$ 902,307
40,186
E 305,472 $ 942,493
$ E 1,783
1,783
7,215	427,181	305,472	940,710
7,215	427,181	305.472	940,710
$ E 28,059	$ 439,663	E 305,472	E 942,493
35
KERR COUNTY, TE7(AS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SNEE7
SEPTEMBER 30, 2001
			County
		Intensive	Park
Road	Kert County	Super-	Improve-
ASSETS District	Child Care	Vision	ments
CASH $ 114,238	E 54,300		E 27
Receivables
Delinquent Taxes,
Net of Allowance
for Uncoilectibles
Due from Other Offices
226
Due from Slate/Other 3,165
TOTAL ASSETS $ 114,238 $ 54,300 $ 3,165 E 253
LIABILITIES AND
FUND EQUITY
LIABILITIES
Accounts PayablelDue to
omen orficea $
Accrued Vacation, Compensatory
Time and Liabilities
Deferted Tax Revenue
TOTAL LIABILITIES _
FUND EQUITY
Funtl Balances
Unreservetl

Undesignated 114.236 54,300
TOTAL FUND EQUITY 114,238 54,300
$ 3,165 $
191
3,165 191
62
62
TOTAL LIABILITIES
AND FUND EQUITY $ 114.238 E 54,300 $ $ 253
Sheriff law
Courthouse Enforcement 216th District
Security Funtl Attorney Total
$ 19,711 $ 5,125 a 26,241 $ 3,553,263
70,548
46
5,422 61,096
$ 19,711 S 5,125 $ 31,663 S 3,664,953
a a a z,o1s a z17,osz
25,868
62,346
2,016 305,286
19,711	5,125	29,647	3,379,667
19,711	5,125	29,647	3,379,667
$ 19,711 $	5,125 $	31,663	$ 3,684,953
36 .'.6,: 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, 2001
		Additional		
		license	Roatl and	Lateral
	Jury	Fees	Bridge	Roads
REVENUES				
Ad Valorem Taxes	$ 75,784	$	$	$
Automobile Registration		405,979	585,390	
Iniergovemmental				31,585
Fines and Forteilures			318,328	
Fees of Office	1,793			
Interest	2,227	30,223	14,388	
Miscellaneous			1,049	
TOTAL REVENUES	79,804	438,202	919,151	31,585
EXPENDITURES				
Current				

Roads/Bridges Maintenance, Study			1,609,203	
Road DistricVPark ConsWdion		291,917		
Administration of Justice	87,378			
Health and Welfare Services				
Cooperative Work				
Libraries 8 Education				
Debt Service				
Principal			25,260	
Interest			16,020	
Capital Outlay			147,206	
TOTAL EXPENDITURES	87,376	291,917	1,797,688	
EXCESS bF REVENUES				
OVER (UNDER)				
EXPENDITURES	(7,572)	144,285	(878,538)	31,585
OTHER FINANCING SOURCES (USES)				
Operating Transfers In			881,880	
Operating Transfers(Out)		(275,000)		(31,680)
TOTAL OTHER FINANCING				
SOURCES (USES)		(275,000)	881,680	(31,680)
EXCESS OF REVENUES AND				
OTHER SOURCES OVER				
(UNDER) EXPENDITURES				
AND OTHER USES	(7,572)	(130,715)	3,142	(95)
Fund Balances				
at Odober 1, 2000	49,580	691,121	333,425	150
Funtl Balances				
at September 30, 2001	$ 42,008	$ 560,406	$ 336,567	$ 55

Farm to
Markel and
Lateral
Roads
$ 437,648
9,547
447,395
Law
Libras
$
52,170
128
52,298
24,887
5,660
30,547
RecoMs
Management 8
Preservation
$
21,154
679
21,833
9,400
17,400
26,800
447,395 21,751 (4,967)
(550,000)
(550,000)
(102,605) 21,751 (4,967)
265,357 22,519 39,868
S 162,752 E 44,270 E 34.901
Public
Library
$ 360,948
5,608
366,556
350,956
350,956
15,600
15,600
84,699
$ 100,299
38 (~ 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, 2007						
Criminal
Justice		Juvenile
Stale			
Indigent	
Schreiner
Division Fire	Flootl	Aid		Traffic	Health	Road
Grant Protaion	Control	Gran[		Safety	Care	Fund
REVENUES
Ad Valorem Taxes $ $ 146,381 5	
123	
$		
$	
$ 357,225	
$
Automobile Regislfalion
Inlergovemmenlal 1,372	
49,315	
99,397				
Fines and Forteitures				26,250		
Fees of Office 3,595
interest	8,201				22,983	15.212
Miscellaneous					44,682	
TOTAL REVENUES 1,372 149,976	55,639	89,397		26,250	424,890	75.212
EXPENDITURES						
Current
Roatls/8ritlges Maintenance, Slutly	
49.292					
27,798
Roatl DislncVPark ConSVuaion						
Administration of Justice
Health an0 Welfare Services 1,372 146,372		110,530		6,430	
467,652	
cooperative Work						
Libraries 8 Etlucetion						
Debt Service						
Principal						
Interest						
Cap4al Outlay						
TOTAL F~CPENDITURES 1,372 14fi,372	49,292	110,530		6,430	467,652	27.796
EXCESS OF REVENUES						
OVER (UNDER) 3,604
EXPENDITURES	8,347	(11,133)		
19,820	
(42,762)	
(12.586)
OTHER FINANCING SOURCES (USES)						
Operating Transfers In
Operating Transfers (Out)		(6,435)		
(20,844)		
						
TOTAL OTHER FINANCING		(6,435)		
20
844		
SOURCES (USES)				,
)
(		
EXCESS OF REVENUES AND						
OTHER SOURCES OVER						
(UNDER) EXPENDITURES 3,604
AND O rHER USES	6,347	(17,568)		
(1,024)	
(42,762)	
(12.586)
						
Funtl Balances
at October 1,2000 58,259	
126,492	
17,614		
8,239	
469,943	
318,058
						
Funtl Balances
at September 30, 2001 $ $ 61,863 $	
132,839	
$ 48		
$ 7,215	
$ 427,181	
$ 305.472
						
40						41
						
216in
Dislrid
Probation
S
719,957
630,390
26,095
7,604
1,378,040
1,262,850
36,915
1,299,765
78,275
20,844
20,844
98,119
841,591
$ 940,710
KERR COUNTY,TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMEN FORT HE YEAR ENDED SEPTEMBER 30, y0p GES IN FUND BALANCES
				County Park
	Road	Kerr County	Intensive	Improve-
	Distrtd	Child Care	Supervision	meats
REVENUES
Ad Valorem Taxes	
E 22.872	
E	
E	E 1,906
Automobile Registration		
57
452	
74,855	
19
Intergovemmenlal		,		
Fines and Forteitures				
Fees of Office	
192
4			
Interest	,			
Miscellaneous				
TOTAL REVENUES	27,064	57,452	74,855	1,925
EXPENDITURES				
Current				
Roads/Bndges Maintenance, Study				2 720
Road DislricUPark Conslmdion				
Atlministration of Justice		44 822	87 346	
Health and Welfare Services				
Cooperative Work				
Libraries 8 Education				
Debt Service				
Principal				
Interest				
Capital Outlay				
TOTAL EXPENDITURES		44,822	87,346	2,720
EXCESS OF REVENUES				
OVER (UNDER)
EXPENDITURES	27,064	12,630	(12,491)	(795)
OTHER FINANCING SOURCES (USES)			~g	846
Operating Transfers In				
Operating Transfers(Oul)	(25,000)			
TOTAL OTHER FINANCING			220	846
SOURCES (USES)	(25,000)			
F~CCESS OF REVENUES AND				
OTHER SOURCES OVER				
(UNDER) EXPENDITURES	
064
2	
630
12	
(12,271)	51
AND OTHER USES	,	,		
Fund Balances
at OUOber 1, 2000	
112.174	
41,670	
12,271	11
Fund Balances
at September 30, 2001	
S 114,238	
E 54,300	
$	62
E
42
M1~
			Juvenile	

Courthouse	Sherifl Law
Enforcement	
2161h Dislrtd	Salary
Supplement	

Total
Security	FurM	Attorney	Grant	
		
E	
E	E 1,403,087
E	E			991,369
		164,064	1,187	97
1,99~,1
				~
				110,773
35,656	131	984		142,063
	1,645			49,108
	776
1	048
165	1,187	4,870,563
35,656	,	,		
				1,686,293
				294,637
35,221		145,456	1,187	275,670
858,094
				1,262,850
				385,243
				25,260
				16,020
				207,181
		456
145	1,187	5,011,248
35,221		,		
435 1,776 19,592
435 1,776 19,592
(140,685)
903,590
(908,959)
(5,369)
(146.054)
19,276	3,349	10,055	3,525,721
E 19,711	E 5,125	E 29,647 $	$ 3,379,667
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, 2001
			Additional
	Jur	y	License Fees
REVENUES	Buag~	- Actual	u ge	ua
Ad Valorem Taxes	$ 79.680	$ 75,784	E
390
000	$
979
405
Automobile Registration			,	,
Intergovernmental				
Fines and FoAeilures
Fees of Office	
1.710	
1,793		
Contributions
Interest	
3,600	
2,227	
25,000	
30,223
Miscellaneous				
TOTAL REVENUES	84,990	79,804	415,000	436,202
				
EXPENDITURES				
Curtest				
Rcads/Bridges Maintenance, Study			
000
476	
291,917
Road Distdd/Park Construction			,	
Atlministration of Justice	91,385	87,376		
Health and Welfare Services				
Cooperative Work				
Libraries and Education				
Debt Service				
Principal				
Interest				
Capital Outlay				
TOTAL EXPENDITURES	91
385	87,376	478,000	291,917
	,			
EXCESS OF REVENUES OVER
EXPENDITURES
UNDER	
395)
(8	
(7,572)	
(61,000)	
144,285
)
(	,			
OPERATING FINANCING SOURCES (USES)			
Operating Transfers In
Operating Transfers (Out)			
(275,000)	
(275,000)
TOTAL OTHER FINANCING
SOURCES (USES)			
(275,000)	
(275,000)
EXCESS OF REVENUES AND OTHER				
SOURCES OVER(UNDER)EXPEN-
DITURES AND OTHER USES	
$ (6,395)	
(7,572)	
$ (336,000)	
(130,715)
Fund Balances
1
2000
O
t
b		
49,580		891 121
,
c
o
er
al				
Fund Balances
at September 30, 2001		
$ 42,006		
$ 560,406

Farts to Markel
Roatl and 8dd a Lateral Road and Lateral Road
ua u ge ua u ge ua
u ge
$ $ $ $ $ 439,000 $ 437,648
590,700 585,390
31.600 31,585
268,400 318,326
20,000 14,386 1fi,000 9 547
1,049
879,100 919,151 31,600 31,565 455,000 447,395
1,648,596 1,609,203
25,260
16.020
144,067 147,206
1,792,663 1,797,689
(913,563) (878,538) 31,600 31,585 455,000 447,395
881,680 881,680 (31,600) (31,680) (550,000) (550,000)
861,680 681,680 (31,600) (31,880) (550,000) (550,000)
$ (31.883) 3,142 S
(95) E (95,000) (102,605)
333,425
$ 336,567
150 265,357
$ 55 $ 162,752
44 r ~ ~ 45
XERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COM8INING STAFUND BALANCES NBUDGETP ND ACTUAL ND CHANGES IN
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2001
	Law Libra		Public Libra	
c ua	
REVENUES u ge	
ua	
u ge		
			§ 369,300 §	380,948	
Ad Valorem Taxes §	§				
Automobile Registration					
Intergovernmental					
Fines and Forfeitures	42,500	52,178			
Fees of Office
Conldbulions			
4,100	5,608	
Interest		128			
Miscellaneous	
500
42	
52,308	
373,400	366,556	
TOTAL REVENUES	
.				
EXPENDITURES					
Current
RoadslBridges Maintenance, Stutly					
Road DistdcVPark Conslmction					
Administration of Justice					
Health and Welfare Services
Cooperative Work	
887
24	
24,887	
350,956	350,956	
Libraries and Education	,				
Debt Service					
Pdncipal					
Interest	5,660	5,660			
Capital Outlay	
547
30	
30,547	
350,956	350,956	
TOTAL EXPENDITURES	,				
EXCESS OF REVENUES OVER	953
11	21,751	22,444	15,600	
(UNDER)EXPENDRURES	,				
OPERATING FINANCING SOURCES (USES)
nsfers In
T					
ra
Operating					
Operating Transfers (OUl)					
TOTAL OTHER FINANCING					
SOURCES (USES)					
EXCESS OF REVENUES AND OTHER
EN				600
15	
- §
SOURCES OVER (UNDER) EXP	953
11	21,751	§ 22,444	,	
DITURES AND OTHER USES	,				
Fund Balances
at October 1, 2000		22 519		84,699	
Fund Balances	§	44,270	$	100,299	
at September 30, 2001					
	46				
					
Cominal Justice Fire Protection Flood Conrol
Division Grant ua u ge ua
u ge u u ge
146,381 E § 123
§ § § 149,400 §
49,315
2,400 1,372
3,600	
3,595	
6,800	
6,201
2,400 1,372 153,200	
149,976	
6,800	
55 639
49,292
2,400 1,372 148,800 146,372
146,372 49,292
2,400 1,372 146,800
3,604 6,800 6,347
4,400
3,604 b 6,800 6,347
§ § 4,400
58,259 126,492
§ 61,863 § 132,839
§
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, 2007
Juvenile
Stale Aid Grant Traffic Safety
REVENUES u ge ua uu g~A~aT
Ad Valorem Taxes $ $ $ $
Automobile Registration
Intergovernmental 110,612 99,397
Fines antl FoReitures 11,000 28,250
Fees of Office
Contributions
Interest
Miscellaneous
TOTAL REVENUES 110,612 99,397 11,000 26,250
EXPENDITURES
Curtent
Roads/Bridges Maintenance, Study
Road DistricUPark Constnrdion
Administration of Justice 6,430
Health and Welfare Services 110,612 110,530 8,300
Cooperative Work
LiDmries antl Etluration
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES 110,612 110,530 8,300 6,430
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OPERATING FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
TOTAL OTHER FINANCING
SOURCES (USES)
F>CCESS OF REVENUES AND OTHER
SOURCES OVER (UNDER) EXPEN-
DITURES AND OTHER USES $
Fund Balances
at October 1, 2000
Fund Balances
at September 30, 2001
(11,133) 2,700 19,820
(6,435)
(6,435)
(17,568) $ 2,700
17,614
(20,844)
(20,844)
~fM
Management and Schreiner
Indigent Health Cale Preservation Road Fund
u ge auai v ge ua u ge ua
$ 365,600 E 357,225 $ $ $ $
16,700 21,154
8,600
20,000 22,983 700 679 15,000 15,212
46,000 44,682
431,800 424,890 17,400 21,833 23,600 15,212
58,000 27,798
630,000 467,652
17,401 17,400
630,000 467,652 27,401 28,800 58,000 27,798
RewMs
10,000 9,400
(1ea,zoo) (az,762) (1o,DO1) (a,967) (3s,ago) (tz,56s)
(1,024) $ (198,200) $ (42,762) $ (10,001) $ (4,967) E (34,400) $ (12,586)
8,239 _ ~ 469,943 39,868 318,058
E 46 $ 7,215
$ 421,181
$ 34,901
$ 305,472
48 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, 2007

zlstn
D~ lrid Probation Road Oistrid

REVENUES	Is
u ge	
ua	
u ge	
ua
Ad Valorem Taxes	$	$	$ 20,000	$ 22,872
Automobile Registration
Intergovernmental	
690,633	
719,951		
Fines and Forfeitures	600,000	651,234		
Fees of Office				
Contributions
Interest	
22,000	
26,095	
3,700	
4,192
Miscellaneous		1,604		
	633
312
1	398,884
1	23,700	27,064
TOTAL REVENUES	,
,	,		
EXPENDITURES				
Current				
Roads/Bridges Maintenance, Study				
Road DislridlPark Conslrudion				
Administration of Justice				
Health and Welfam Services
Cooperative Work	1 885,851	1,262,650		
Libraries and Etlucalion				
Debt Service				
Principal				
Interest		36,915		
Capital Outlay				
S	851
885
1	299,765
1		
TOTAL EXPENDITURE	,
,	,		
EXCESS OF REVENUES OVER
ES	
218)
(573	
99,119	
23,700	
27,064
(UNDER) G7(PENDITUR	,			
OPERATING FINANCING SOURCES (USES)			
Operating Transfers In			
(25,000)	
(25,000)
Operating Transfers (OUl)				
TOTAL OTHER FINANCING			(25,000)	(25,000)
SOURCES (USES)				
EXCESS OF REVENUES AND OTHER				
SOURCES OVER (UNDER) EXPEN-
DITURES AND OTHER USES	
$ (573,218)	
99,119	
$ (1,300)	2064
				
Fund Balances		841,591		112,174
at Odober 1, 2000				
Funtl Balances
at September 30, 2001		
$ 940,710		
$ 114.238
50
Kert County Intensive County Park
Child Care Supervision Im vements
u ge ua ~uag~dual u ge ua
$ $ $ $ $ 3,000 $ 1.906
57,452 86,028 74,855 27,000 19
57,452 86,028 74 855 30,000 1,925
29,720 2,720
44,822 86,028 67,346
44,822 86,028 87,346 29,720 2,720
72,630 (12,497) 280 (795)
220 g4g 846
220 846 846
$ 12,630 $ (12,271) $ 1,126 51
41,670 12,271 11
$ 54,300 $ $ 62
51

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, 2001
				216th DislriU		Juvenile Salary	
Tot	
al
			SherifPS Law	Attome		Su lement Grant
e ua
u	u ge ua
	Courthouse Security _	Enforcement Fund	u ge	c ua	g		
REVENUES	~u~lrge	ua	u ge ua	
$		
$ $	
$ 1,426,180	
$ 1,403,187
				$			980,700	991,369
Ad Valorem Taxes	$	$	$ $	218
162	064
164	1,187	1	1
Automobile Registration				.	'		879,400	974,966
Intergovernmental							84,890	110,773
Fines and Forfeitures							
8,600	
Fees of Office	33,980	35,656			984		1	0
1
Contributions			131	1,300			46,000	49,
8
Interest
Miscellaneous			
1,645	

163 518	

165,048	

1,187	

4,686,261	

4,870,663
TOTAL REVENUES	33,980	35,656	7.776					
EXPENDITURES							1,736,316	1,686,293
CuRent							476,000	294,637
Roads, Bridges Maintenance, Stutly				
154
667	
145,456	
1,187	
281,276	
275,670
Roatl DistriWPark ConSlnrUion				,			986,140	858,094
Administration of Justice	35,224	35,221					1,885,851	1,262,850
Healtn and Welfare Services							385,643	385,243
Cooperative Work								
Libraries and Education								25,260
Debt Service								16,020
Principal							167,728	207,181
Interest								
CapRal Outlay				
154,667	
145,456	1,187	5,918,554	5,011,248
TOTAL EXPENDITURES	35,224	35,221						
EXCESS OF REVENUES OVER				8,851	19,592		(1,230,293)	(140,685)
(UNDER) F~CPENDITURES	(1,244)	435	1,778					
							882,526	903,590
OPERATING FINANCING SOURCES (USES)						(881,600)	(908,959)
Operating Transfers In								
Operating Transfers (Out)								
							926	(5,369)
TOTAL OTHER FINANCING								
SOURCES (USES)								
EXCESS OF REVENUES AND OTHER							
367
229
$ 1	
(146,054)
SOURCES OVER (UNDER) F>CPEN-			776
1	$ 8,851 $	19,592		,
,	
DITURES AND OTHER USES	$ (1,244)	435	,
$					
					055
10			3,525,721
Fund Balances
at October 1, 2000		19,276	3,349		.			
				$	647
29	$		E 3,379,667
Fund Balances
at September 30, 2001		$ 19,711	$ 5,125		,			
" "~'" 53
52 ` ~
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 30,2001
Limited
1998 Tax General
Tax Obligation
AnBcipation Bonds
Note Series 1994 _
$ 32,020 E 113,581 $
Total
145,601
15,646 17,077 32,723
$ 47,668 $ 130,658 $ 178,324
$ 13,242 E 14,453 $ 27,695
34,424 116,205 150,629
$ 47,666 $ 130,658 E 178,324
54
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
SEPTEMBER 30, 2001
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)
Opemting Transfers In
Operating Transfer (Out)
Umited
1998 Tax General
Tax Obigation
Anticipation Bonds
Note Series 1994 Total
$ 377,331 $ 570,997 $ 948,328
5,126 6,960 12,106
382.457 577,977 960.434
365,000	300,000	605,000
75,970	236,327	312,297
769	750	1,519
		
441,739	537,077	978,818
(59,262) 40,900 (18,382)
TOTAL OTHER FINANCING SOURCES (USES)
Excess of Revenues and Other
Sources Over (Under)
Expenditures and Other Uses
Fund Balance
at October 1, 2000
Fund Balance
at September 30, 2001
(59,282) 40,900 (18,382)
93,706 75,305 169,011
$ 34,424 $ 110,205 $ 150,629
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, 2001
1996
Tax
Anliapalion
Note
u e ua
REVENUES
Ad Valorem Taxes
Interest
TOTAL REVENUES
EXPENDITURES
Bond Principal
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, 2000
Fund Balances
at September 30, 2001
$ 386.200 $ 377,331
15,000 5,126
401,200 382,457
365,000	365,000
75,970	75,970
769	769
441,739	441,739
(40,539) 59,282
Limited Tax
3eneral Obligation
fonds Series 1994 Total
~~e _ ctua u ge ua
85,300 $ 570,997 $ 971,500 E 948,328
7,000 6,980 22,000 12,106
92,300 577,977 993,500 960,434
00.000	300,000	665,000	665,000
36,327	236,327	312,297	312,297
1,200	750	1,969	1,519
37,527	537,077	979,266	978.816
54,773 40,900 14,234 (18,362)
$ (40,539) (59.262) g 54,773 40,900 $ 14,234 (18,382)
93.708
75,305 169,011
$ 34,424
' $ 116,205 $ 150,629
56 - 57
This page intentionally left blank

AGENCY FUNDS
58 ~ 59
ASSETS
Gash
pue from Other officas
LIABILITIES
Due to Other Gavemmental
Unds
ASSETS
Cash
Due hom OUler Offices
KERB COUNTY
AGENCY FUN E SHEET
COMBINING BA~30, 20D1
SEPTEMBER
	Law Enfomernent
	Law Enforement	OffirRrs
	Offwers~	Continuing
	Comrnal Standards antl	Ed
Compene1On
s	Justice Edu	
io Vidim	plaMi	6
of~,-C!	7	E
	22 E
E	
E 6,979	`	
	~
_~ 7	c ~6
y
_-~f	22	
		
		
	7	$
	~~
22 y-	
$ 6,979 ~
9- J	phased
		Childrer~s
	Tax Ofgce Jail Inmates	u~r
F
Tax Office	Auto p
~	~
State
Sal	~.
Re i	
e	
13 897 $
	E
5 57.9$4	!
; 299 9	59	I
	~~ ~ ~`
L1ABILITIES
Dua to Other Governmental
Urnis
$~ E
43897
$~
Juror
Texas ponations
~mDynsallon
Alcoholic Operators
Beverage and fo Vidims
Judidal of
parks and Commission Chatteurs C
pepanment and Goud Attest
personnel Wildlife License
Gort of Public
Manage' Safety Training Arrest Fees
ment Fees .~'r E 98
Fines ~~
Inst1 -~` ~ $ 497 E 167 ; J J~_
$ 59 E 1578 E ~--r Jul` ~ 98
fr E
E ~- l ~
E l_ S i67 S
s9o
E 59 ~ ~ Lak~n9e m Misdemeanor
La`" Breath Road Court
Crime Costs
Enforcerne^t Alcohol rs Di~ `-,-,_
Management Sto
Disfrfd 7ern 10
CJ 1n
; 23.856 E
S
2 E ~-~`~
13.568 $ `_~~ -~~ 10
E
2 ~
~l E~ ~
50
EE 2~~
E
2
61
60
KERA ENS F Np~CON7INUED)
CE SHEE
CpMBININGS P~ gER 39, 2991
Uniform
Juvenile Carrier Court
CornPre- Probation We~ht Cost
Kerr hensive ~ on ViolaYwn ~-~""~
ersi
Coun1Y Historical RehaWli- Fund `_
GhiM Ctti1d Commission taCj~- 5 7 d55
Safety 26 =
5~~~ C J! 12 S ~~~
5 3.~7 S ~
ASSETS 215 $ ~_
S ~~ pp
Gash ~~_ i2
-- $
pus horn Other Offices ice"
~~
LIABILITIES S 26
12
S_~~
pue 1o Other
Governmental S Study & prtdd
Units Prevention Time pdminis- Total
Indigent Payment tm~_-~'
Fugitives of Juvenile Fee
4th rehen- Ctimue Fl~-~~ S 456073
Coud APP,
~~ peli 3740 S i 615 S 17,618
$ 428 5 _~_~~
ASSETS 577 S 1,569 ~~-~ 5 458.973
$ ! ~l ~ S 1655 S 1~~
Cash 3,746
pue front Other pttices ~~ i ~g
~~
1615 5 i~ S 4~
126 r,~~
UABhITIES
menia~ ~ ~
Due io Other Govern $
Units
62
KERB CHANGES N~pS9ETS AND LIABILITIES
7ATEMEN~~ AGENCY F EMBER 59.2001
COMBtµ1NG S ENDED 5EP Set~em~e36.
FOR THE Y£AR
gaiance at Oel's~-
Cdoger 1. Addl
fig
pF CRIME 6,979
SATION TO VICTIMS 118879 $ -
COMPEN S 99 643 S ' 979
ASSETS S 24,215 -~
`J- ~ S
~- 99 643 S
Due from Other Offices S~ ~-
1tfi679 S
LIABILITIES S~ S
pue to prryer Governmental Umts
~ST1CE PLANNING 1 328 S
CRIMINAL 626 b -~.~~--~-
pSSETS 8 524 ; --
's ~~~ 1,328
826
Cash Other Offices ~ ~ 22
Dire horn
S
s X826 S
LIABILITIES ~ ~'
pue to Othar Govemmenlai Units
CEMENt OFFICER'S 7
LAW ENFOR AND EDUCATION 196 5
STANDARD 148 S .--
55 S -~-_
ASSETS $ ~~i- ~ 8
~~ ~ S
Cssh Other Othces ~ $
pue from 7
$~
g _ 148 S
LIABILITIES ~ ~
Due to Other Governmental Umts
63
5
~I
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2001
i
Balance at Balance at
October 1, September 30,
2000 Additions Deletions 2001
DEPARTMENT OF PUBLIC SAFETY FINES
ASSETS
Cash E 4,044 E 20,782 $ 23,228 $ 1.578
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
JUDICIAL AND COURT PERSONNEL
TRAINING FEES
ASSETS
Cash
Due from Other Offices
$ 4,044 $ 20,762 $ 23,228 E 1,578
$ 4,044 8 20,762 $ 23,228 $ 1,578
$ 2,833 $ 12,407 E 14,340 E 900
$ 2,833 $ 12,407 E 14,340 E 900
LIABILITIES
Due to Other Govemmental Units E 2,833 $ 12.407 $ 14,340 $ 900
PARKS AND WILDLIFE ARREST FEES
ASSETS
Cash $ $ 437 $ 240 $ 197
Due from Other Offices
g $ 437 S 240 E 197
LIABILITIES
Due to Other Govemmental Units $ $ 437 $ 240 $ 197
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YFAR ENDED SEPTEMBER 30, 2001
Balance at Balance at
October 1, September 30,
2000 Additions Deletions 2001
TEXAS ALCOHOL BEVERAGE
COMMISSION ARREST FEES
ASSETS
Cash S 606 E 2,008 $ 2,445 $ 167
Due from Other Offices
$ 606 S 2,006 $ 2,445 $ 167
LIABILITIES
Due to Other Govemmental Units S 608 E 2,005 E 2,445 $ 187
OPERATORS'/CHAUFFERS' LICENSE
ASSETS
Cash E 194 $ 455 $ 650 $
Due from Other Offices
$ 1sa s ass $ sso s
LIABILITIES
Due to Other Govemmental Units
ABUSED CHILDREN'S FUND
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
$ 194 S 456 $ 650 $
$ 2 $ 828 E 830 $
$ 2 $ 828 $ 830 $
$ 2 $ 828 $ 830 $
64 ~ 65
KERR COUNTY, TEXAS	
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES	
ALL AGENCY FUNDS	
FOR THE YEAR ENDED SEPTEMBER 30, 2001	
Balance at	Balance at
October 1,	September 30,
2000 Additions Deletions	2001
CRIME STOPPERS
ASSETS
Cash $ 27 S 82 $ 69 $
Due from Other Offices
$ 27 S 62 S 69 $
LIABILITIES
Due to Other Governmental Units $ 27 E 62 E 69 $
LAW ENFORCEMENT MANAGEMENT
INSTITUTE
ASSETS
Cash	$	14	$	49	S	61	$ 2
Due from Other Offices							
	$	1a	$	a9	$	s1	$ 2
LIABILITIES							
Due to Other Govemmental Units	$	14	E	49	$	61	$ 2
BREATH ALCOHOL TESTING							
ASSETS							
Cash	$	17	$	16	$	33	$
Due from Other Offices							
	$	17	$	16	$	33	$
LIABILITIES							
Due to Other Governmental Units	$	17	$	16	$	33	$
66
KERR COUNTY, TEXAS	
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES	
ALL AGENCY FUNDS	
FOR THE YEAR ENDED SEPTEMBER 30, 2001	
Balance al	Balance at
October 1,	September 30,
2000 Additions Deletions	2001
MISDEMEANOR COURT COSTS
ASSETS
Cash
Due from Other Offices
LIABILITIES
bue to Other Govemmental Units
COMPREHENSIVE REHABILITATION
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
JUVENILE PROBATION DIVERSION
FUND
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
E 65 E 223 # S 278 E 10
$ 65 E 223 E 278 E 10
$ 65 $ 223 $ 278 $ 10
$ 34 $ 201 $ 223 $ 12
$ 3a a 201 a 223 a 12
$ 34 S 201 S 223 $ 12
$ 225 $ 1,919 $ 2,124 $ 20
$ 225 E 1,919 $ 2,124 E 20
$ 226 8 1,919 S 2,124 $ 20
67

KERR COUNTY, TEXAS					KERR COUNTY, TEXAS			
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES				COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES		
ALL AGENCY FUNDS					ALL AGENCY FUNDS			
FOR THE YEAR ENDED SEPTEMBER 30, 2001				FOR THE YEAR ENDED SEPTEMBER 30, 2001			
Balance at		Balance al			Balance at			Balance at
October 1	September 30,			October 1,		September 30,
2000 Additions Deletions		2001			2000 Additions Deletions		2001
HISTORICAL COMMISSION			~		JAIL INMATES TRUST FUND				
ASSETS					ASSETS				
Cash $ 3,693 E 174 $	E	3,867			Cash	$ 25,670 $ 112,452 E	124,225	$	13,897
ces
Oth
Olf
f					om Other Offices
f
D				
er
i
Due
rom					ue
r				
693 $ 174 $
3	$	3,867				870 $ 112,452 E
$ 25	124,225	$	13,897
$
,			J			,			
LIABILITIES					LIABILITIES				
693 $ 174 $
3	$	3•~7			ental Units
G	670 $ 112,452 S
$ 25	124,225	$	13,897
,
Due to Other Govemmental Units S					ovemm
Due to Other	,			
TAX OFFICE STATE SALES TAX					DISTRICT CLERK TRUST FUND				
ASSETS					ASSETS				
Cash $ 383,353 $ 5,240,564 $ 5,323,958	$	299.959			Cash	$ 56,003 $ 6,198 $	48,633	$	13,568
e from Other Offices
D					Due from Other Offices				
u								
323.958
564 E 5
240
353 $ 5
$ 383	S	299,959				003 $ 6,198 $
$ 56	48,833	$	13,568
,
,
,
,						,			
LIABILITIES
Due to Other Govemmental Units
TAX OFFICE AUTO REGISTRATION
ASSETS
$ 383,353 E 5,240,564 E 5,323,958 $ 299.959
LIABILITIES
Due to Other Govemmental Units $ 56,003 $ 6,198 $ 48,633 $ 13,568
LAKE INGRAM ESTATE ROAD DISTRICT
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
$ 46,302 $ 2,958,983 E 2,947,331 $ 57,954
$ 46,302 $ 2,958,983 $ 2,947,331 $ 57,954
$ 46,302 $ 2.958,983 $ 2,947,331 $ 57,954
Cash $ $ 228,088 $ 204,232 $ 23,856
Due from Other Offices
$ $ 228,088 E 204,232 $ 23,856
LIABILITIES
Due to Other Governmental Unds $ $ 228,088 $ 204,232 $ 23,856
68 rl 69
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2001
Balance al Balance at
October 1, September 30,
2000 Additions Deletions 2001
JUROR DONATIONS-COMPEN-
SATION TO VICTUMS OF CRIME
ASSETS
Cash $ 157 $ 453 $ 512 $ 98
Due from Other Offices
$ 157 $ 453 $ 512 $ 98
LIABILITIES
Due to Other Govemmental Units
LAW ENFORCEMENT OFFICER'S
CONTINUING EDUCATION
ASSETS
$ 157 $ 453 E 512 $ 98
Cash	$	27 $	85 $	106 $ 6
Due from Other Offices				
	$	27 $	85 S	106 $ 8
LIABILITIES
Due to Other Govemmental Units
UNIFORM COURT COSTS FUND
ASSETS
Cash
Due Irom Other Offices
LIABILITIES
Due to Other Govemmental Units
$ 27 $ 85 S 106 $ 6
$ 24,773 $ 104,397 $ 121,717 $ 7,453
$ 24,773 $ 104,397 $ 121,717 $ 7,453
$ 24,773 S 104,397 S 121,717 $ 7.453
KERR COUNTY, TEXAS	
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES	
ALL AGENCY FUNDS	
FOR THE YEAR ENDED SEPTEMBER 30, 2001	
Balance at	Balance at
October 1,	September 30,
2000 Additions Deletions	2001
FUGITIVE APPREHENSION
ASSETS
Cash $ 8,383 S 28,489 S 31,303 S 1,569
Due from Other Offices
$ 6,383 S 28,489 $ 31,303 $ 1,569
LIABILITIES
Due to Other Govemmental Units $ 6,383 $ 28,489 $ 31,303 $ 1.589
STUDY OF PREVENTION OF JUVENILE
CRIME AND DELINQUENCY
ASSETS
Cash $ 321 $ 1,375 $ 1,568 $ 128
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
INDIGENT FEES
ASSETS
Cash
Due from Other Offices
'i LIABILITIES
Due to Other Govemmental Units
$ 321 E 1,375 $ 1,568 $ 128
$ 321 S 1,375 S 1,568 S 128
$ 3,463 $ 10,277 $ 10,000 $ 3,740
$ 3,463 S 10,277 $ 10,000 $ 3,740
$ 3,463 $ 10,277 $ 10,000 $ 3,740
70 ~I 71
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2001
Balance at Balance at
Odober 1, September 30,
2000 Additions Deletions 2001
TIME PAYMENT FEE
ASSETS
Cash $ 1,962 $ 21,476 $ 21,823 $ 1,615
Due from Other Offices
S 1,962 $ 21,416 E 21,823 $ 1,615
LIABILITIES
Due to Other Govemmental Units
CARRIER WEIGHT VIOLATIONS
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
4TH COURT OF APPEALS
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
§ 1,962 $ 21,476 $ 21,823 $ 1,615
$ 1,418 $ 1,470 $ 2,688 $
$ 1,418 $ 1,470 $ 2,888 $
$ 1,418 $ 1,470 S 2,888 $
$ 605 S 7,600 $ 7,628 $ 577
s sos $ l,soo $ 7,sza $ sn
$ 605 $ 7,600 $ 7,628 $ 577
KERR COUNTY TEXAS	
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES	
ALL AGENCY FUNDS	
FOR THE YEAR ENDED SEPTEMBER 30, 2001	
Balance at	Balance at
Odober 1,	September 30,
2000 Additions Deletions	2001
DISTRICT ADMINISTRATION
ASSETS
Cash E 10,621 $ 429,297 $ 422.300 $ 17,618
Due from Other Offices
	$	10,621	$	429,297	$	422,300	$	17,618
LIABILITIES								
Due to Other Govemmental UniLS	$	10,621	$	429,297	$	422,300	S	17,618
KERR COUNTY CHILD CARE								
ASSETS								
Cash	$	41,670	$	57,452	S	99,122	$	
Due from Other Offices								
	$	41,670	$	57,452	$	99,122	$	
LIABILITIES								
Due to Other Govemmental Units	$	41,670	$	57,452	$	99,122	$	
CORR MANAGEMENT INSTITUTE								
ASSETS								
Cash	$		a	59	$		$	59
Due from Other Offices								
	$		a	ss	$		$	ss
LIABILITIES								
Due to Other Govemmemal Units	$		$	59	$		$	59
72 ~ 73
KEftR COUNTY TE7(AS SETS AND UABIUTIES
CHANGES IN AS
ALL AGENCY FUNDS
COMBINING STATEMENT O ENDED SEPTEMBER 39, 2001 Balance at
FOR THE YEAR $ePiember 30,
Balance at peletions 2---_
October 1 • Additions ~~~
2~ '_
CHILD SAFETY SEAT
ABBEYS
Cash Other Offices
Oue trom
LIABILITIES
Due to Other Governmental Unrts
TOTAL -ALL AGENCY FUNDS
ASSETS
Cash Olhei Offices
Due from
LIABILITIES
pue to Other Governmental Urrtis
$ 215
$ 215 S ~-f
$ r_-«r ~..-~-
r-~!
f
fl
$ 215
45g,o73
y 639,278
~`	S 9,347.087
mss!
~
;S S~	;; 9
$S S~	$S 9~
f 9,530,290
~~`
gc~,073
S 9 536,290
~- 5 ~q~~073~
$S B~ ~'_
SON AtfO COMPANY ~oseo
FRESSLER.~~ ~.rwnwa^~j,NT9 T~faa9f a57-724r
~~~p pUgUCAGG+IVN Fax ~ ggy' Wei
oNE aCBEEMEIT°Erl~ a0 F'"'q: {n1o~Pt°xl~
WJ'rem P Thp1"Py~, G PA 919 wA'CEA gTaEEM1,FI•LAS 78028
~H.owe° ~'PA, 1{ERRV[LLF'' CIAL
~N, cirve', ~P,A TROL OVER FINAN
Du9~ H' ~~o C P.A ND pN INTERNAL C STATEMENTS PERFORMED
'~ h. COMPLIANCE A CIAL G STANDARDS
REPORT ON N pUD1T OFRNME~AUDRIN
REPOR`N ACCORDANCE W17H GOVE
GountY Gp°r^ussioners as of a We°r~UUed
Kerr County, Texas County, Te% 5 2002.
statements of Kerc February and the
eneral pureose finandal r feQoA ihereon~ane he UnitaA States~dSA~~ ~ by the
aud'4ed the 9 and nave issued ou accept Stand
We have 2001, aids generally Govemrtrenf Auditing
ended September 30, with audihng starredhu contained 1°
our audit in accordance
licable to financial Slate .
standards app finandal
Gompimfler General of the UnA eneral P°tPpSe
Texas 9with cedarn provisions e
about whether Kert County. fiance
Co lance of Es comp) ct~ma
led ~ h t
n
aswrance dorm°d tests could have a dire dian°ei
of obtaining reasonable element, mP~ Gewithwhich.. an oPjryOr^e$°sudr an Pnion. The
As PaR atedal mists is ponco ever, W°v~^g r¢poAad under
statements are freetrads and 9 acnprdingty, we do not errp . to De
regulations, of finandal statement amounts. H0]v that are re4urred
laws, ination dour audA, of noacomPliarrce
the determwas not an objediveno htstarrces
provssoQ our /ests disdosed
rewhs Standards.
Government A„dam9 trot over financial
i racial Re odin Texas internal con °n the
ontr Over County, w gf expressing our opinron
Iniema we considered Kett al cpntrd wer finandal
edormin9 our aud0. roceAutES for the Pu~ a the intern Ce~adly disdose a0
In Planning and P rate our auditing P vide assurance would not ne A material
er to detemr rlirr9 al rVeaknessesd oomporrents
repoding in ord ents and not to P%r finandal repo mated
ose hnandai stalethe irriemal conlyd ning that mlem ~ of the internal °°° material in
general P°~ sideraticn of done or more hin a
teportmg: Our con al control over finandalorroeDgmtion punts that ~ detected wA
matters m the intemion in whidl the design that misstatements in fur and nd ,Ne noted no
is a rAnd"A low level the risk audited may functions. atedal
weakness to a relafrrelY ants being their assf9neil s}der to 6e m
does not reduce finandal stat~urse d pedormin9 eration that we con
and As op
relation to the general p°rP°58 racial repodmg
edod by emPlOYees in obol woe fl°a
timefY P, the internal co
matters mvdving
weaknesses.
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COUN.fy.T£XAS ONED COSTS
KERR pUESTt
SCHEDULE OF gtEPTEMDEROO. 2Q07
ana9emenl, otheR within the or9anizafioa
entities a~ ~ nb mended to be
a ewes a~ Pass-through
for the inform oy fied Pa~85.
inl~~ rs~e^d federal award~9n9~ use of the m
This report is iha~ ~
GountY Comm used M anYOne other than
and should not be
'('y~~J`~gLig/y''l~ TN A(Y'NQ COMP
PRA PROFESSfONAL CORPORATfON
FeMuarY 5.2002
None
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