ORDER N0. E80E4
AF~F~ROVE AUDIT REF<ORT RY
F'RESSLER, THOMF'SON AtUD CO.
On this the 4th day of filar~ch, c~Z-~3, ~_~pan motion made by
Commissioner~ Lets, secanded by Commissioner Ulilliams, the
Co~_ir~~t unanimo~_isly approved by a vote of 4-Q--Qt, the a~_~dit
r~epart of financial data far~ fiscal year~ ending September 3Q~,
L4'~~c, as presented, by Fir~essler-~, Thompson, and Co.
:~~~~`~
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FCJRNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: / o rn mh !o rK,~i'12s ©v1 OFFICE: Ayct~i ~0r
MEETING DATE: ~- a~ 0 3
SUBJECT: (PLEASE BE SPECIFIC)
TIME PREFERRED:
C-o -~.s ~'c~o,i- a .~/ ~~ ~ ~v= 5 ~ vc~.' f rePor7` o'F ~'i rLanc ~ a! c~Qf~
~D r ~I SC~~ L~!-°Cc /` L° I2 G~~'!'l9 S~~ fa m,6P~' 30 ~gOo2 ,6t~/ !~!'Z°ss~L° ~
'TILE /yLP s ~ ~-1 , a ~~ Cn , 6
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT
ESTIMATED LENGTH OF PRESENTATION:
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
prepazed for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be
appreciated and contribute towards you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
5:00 P.M. previous Tuesday.
f v U'~ c, -rn~bF r-g
PRESSLER, THOMPSON AND COMPANY
	A PROFESSIONAL CORPORATION
William F Thompson, C.P.A.	CERTIFIED PUBLICACCOUNTANTS
Ernst H. Druebert, Jr., C.P.A.
Jerry N. Oliver, C.P.A.	
ONE SCHREINER CENTER
Douglas H. Sundtserg, C.P.A.	819 WATER STREET, SUITE 320
Timothy R. Porter, c.P.A.	KERRVILLE, TEXAS 78028
The Honorable County Judge and
Members of the Commissioners Court
Kerr County, Texas
P.O. Box 290590
Telephone {830) 257-7241
Fax {830) 896-404t
Email: info@ptcocpa.com
In planning and performing our audit of the financial statements of Kerr County for the year ended
September 30, 2002, we considered the County's internal Control structure to deterrnine our
auditing procedures for the purpose of expressing an opinion on the financial statements and not
to provide assurance on the internal control structure.
However, during our audit, we became aware of several matters that are opportunities for
strengthening internal 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.
PRESSLER, THOMPSON AND COMPAN
A PROFESSIONAL CORPORATION
February 12, 2003
COMMENTS AND OBSERVATIONS
We have the following comments and observations about financial matters that came to our
attention during our audit of the Kerr County General Purpose Financial Statements for the year
ended September 30, 2002.
CURRENT YEAR COMMENTS
During our review of the bank accounts and reconciliations, we noted that some of the bank
statements were not being reconciled in a timely manner. At least one of the bank statements
had not been reconciled for several months. This can cause problems in getting the general
ledge accounts adjusted properly and in a timely manner.
We recommend that all bank statements be reconciled on a monthly basis as the
statements are received. These reconciliations should be reviewed by someone not
preparing them to see that all necessary adjustments are being made to the general
ledger.
The county receives several direct deposits each month from several sources including state and
federal programs. These direct deposits are either being receipted into the wrong fund or in
some cases it took up to three and four months to even be receipted. One of the problems is the
state does not always send the deposit to the same bank account each time. Therefore the
statements need to be reviewed when reconciled for these direct deposits so research can be
done to determine which fund they belong to.
We recommend that someone review these bank reconciliation's each month and
determine where these direct deposits belong so adjustments can be made if
necessary. Also the state should be contacted to correct the direct deposit account
and to apply the correction to all future direct deposits.
In our review of the procedures in the Juvenile Probation department we noted that the bank
reconciliation's were being done on a timely basis. However, they are being done by the
probation department bookkeeper and it does not appear anyone else is reviewing them.
We recommend that someone other than the bookkeeper review these reconciliation's
each month and evidence such by signing and dating.
In several instances we noted that revenue was being credited to an expense category rather
than to a revenue account. By doing this the actual cost in a particular department, as well as the
revenue to support these costs, is not accurately presented.
We recommend that in the future all revenue be accounted for in a revenue account.
Budget amendments should be made, if necessary, to account for these revenues and
expenditures.
In our single audit testwork, we noted that original contracts with Texas Department of Housing
and Community Affairs and now known as Office of Rural Community Affairs were not filed in the
County Clerk's office.
We recommend that contracts be appropriately filed in the County Clerk's Office as
these contracts are public record and should be available for public inspection.
KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 2002
KERR COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30, 2002
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 - 21fith
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
Lany 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
KERR COUNTY, TEXAS
TABLE OF CONTENTS
INTRODUCTORY SECTION
PAGE
Transmittal Letter
FINANCIAL SECTION
Independent Auditors' Report 2
Combined Statements -Overview
General Purpose Financial Statements
Combined Balance Sheet -All Fund Types and
Account Groups 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 Adual -
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 34
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances 40
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances -Budget and Actual 46
KERR COUNTY, TEXAS
TABLE OF CONTENTS
Debt Service Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances -Budget and Actual
FIDUCIARY FUND TYPES
Agency Funds
Combining Balance Sheet
Combining Statement of Changes in Assets and
Liabilities -All Agency Funds
FEDERAL AWARDS SECTION
PAGE
60
61
62
66
69
Independent Auditors' Report on Compliance and Intemal Control
Over Financial Reporting Based on an Audit of
Financial Statements Performed in Accordance
With Government Auditing Standards 82
Independent Auditors' Report on Compliance with Requirements
Applicable to Each Major Program and Intemal Control Over
Compliance in Accordance with OMB Circular A-133 83
Schedule of Endings and Questioned Costs 85
Schedule of Expenditures of Federal Awards 86
Notes to Schedule of Expenditures of Federal Awards 87
~F
Tommy Tomlinson
KERR COUNTY AUDITOR
March 3, 2003
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, 2002, 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$ain the_maximum understanding of the.C~unty.'~ financial affairs ,
have been included.
This report has been prepared following the guidelines recommended by the Governmental
Accounting Standards Board. In accordance with these guidelines, the accompanying report
consists of two parts:
i. 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 MAIN, ROOM 103 (830) 792-2235 KERRVILLE, TEXAS 78028
FINANCIAL SECTION
PRESS]LER, 1 t1OMPSON AND COMPANY
	A PROFESSIONAL CORPORATION
W~iam F. Thompson, C.PA	CERTIFIED PUBIJCACCOUNTANTS
Ernst H. ~ruebert, Jr., C.PA	ONE SCHREINER CENTER
Jerry N. Oliver, C.PA
paiglas H. Surxlberg, C.P.A.	819 WATER STREET, SUITE 820
Timothy R. Porter, C.F:A	KERRVILLE, TF.XA.S 78028
INDEPENDENT AUDITORS' REPORT
The Honorable County Judge and
Members of the Commissioners Court
Kerr County, Texas
P.O. Box 290590
Telephone (830) 257-7241
Fex (830) 896.4041
Email: lnfoQptcocpa.com
We have audited the accompanying general purpose financial statements of Kerr County as of and for the
year ended September 30, 2002, as listed in the table of contents. These general purpose finandal
statements are the responsibility of Kerc County management. Our responsibility is to express an opinion
on these general purpose finandal statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to finandal audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and pertorm
the audit to obtain 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 indudes assessing the accounting
principles used and the significant estimates made by management, as well as evaluating the overall
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 Kerc County as of September 30, 2002, and the results of its operations
and the cash flows of its proprietary fund type and nonexpendable trust funds for the year then ended in
conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated February 12,
2003, on our consideration of Kerr County's internal control over finandal reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part
of an audit performed in accordance with Government Auditing Standards and should be read in conjunction
with this report in considering the results of our audit.
Our audit was performed for the purpose of forming an opinion on the general purpose financial statements
taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for
purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133,
Audits of States, Loca! Governments, and Non-Profit Organizations, and is not a required part of the general
purpose finandal statements. Such information has been subjected to the auditing procedures applied in
the audit of the general purpose finandal statements and, in our opinion, is fairly stated, in all material
respects, in relation to the general purpose financial statements taken as a whole.
~~ ~~
PRESSLER, THOMPSON AND COMPANY
A PROFESSIONAL CORPORATION
February 12, 2003
GENERAL PURPOSE FINANCIAL STATEMENTS
KERR COUNTY, TEXAS
COMBINED BALANCE SHEET -ALL FUND TYPES AND ACCOUNT GROUPS
SEPTEMBER 30, 2002
ASSETS
Cash
Receivables
Delinquent Taxes Receivable, Net
of Allowance for Collectibles
Accounts Receivable
Due from Other Offices
Oue from State/Other
Property and Equipment, Net
Amount Available Debt Service Fund
Amount to be Provided -Retirement
of General Long-Term Debt
TOTAL ASSETS
LIABILITIES
Accounts Payable/Due to Other Offices
Accrued Compensated_Ab_sences
and Liabilities
Due to Other Govemmental Units
Deferred Tax Revenue
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:
Govemmental Fund Types
Special Debt Capital
General Revenue Service Projects
$ 4,197,492 $ 3,056,257 $ 188,847 $ 651,501
241,451 82,822 47,055 570
46 1,670
254,701 78,649 222
$ 4,693,644 $ 3,217,774 $ 236,124 $ 653,741
$ 207,056 - $ 187,305 $ - $ -
311,774 24,293
52,020
473,231 73,577 40,788 494
1,044,081 285,175 40,788
195,336
494
Designated for Specific Fund Purposes 653,247
Undesignated 3,649,563 2,932,599
TOTAL FUND. EQUITY 3,649,563 2,932,599 195,336 653,247
TOTAL LIABILITIES ANO FUND EQUITY $ 4,693,644 $ 3,217,774 $ 236,124 $ 653,741
The accompanying notes are an integral part of this statement.
Proprietary	Fiduciary			
Fund Type	Fund Type	Account Grou	s	
Juvenile		General	General	
Detention		Fixed	Long-Term	Total
Facility	Agency	Assets	Debt	(Memo Only)
				
$ 423,761	$ 412,321	$ - $	-	$ 8,930,179
				371, 898
27i ,028				271,028
				1,716
	14,957			348,529
2,107,538		19,757,849		21,865,387
			195, 336	195, 336
			6,811,108	6,8i 1,108
				
$ 2,802,327	$ 427,278	$ 19,757,849 $	7,006,444	$ 38,795,181
				
$ 30,956	$ -	$ - $	-	$ 425,317
				336,067
	427,278			479,298
				588,090
			646,444	646,444
1,946,519				1,946,519
			5,125,000	5,125,000
			1,235,000	1,235,000
				
1,977,475	427,278		7,006,444	10,781,735
19,757,849 _ 19,757,849
824,852 824,852
195,336
653,247
6,582,162
824,852 19,757,849 28,013,446
$ 2,802,327 $ 427,278 $ 19,757,849 $ 7,006,444 $ 38,795,181
5
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES -ALL GOVERNMENTAL FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 2002
	General
REVENUES	
Ad Valorem Taxes (Including Interest and Penalties)	$ 5,398,320
Other Taxes, Licenses, and Permits	2,037,223
Automobile Registration	
Intergovernmental	513,889
Fines and Forfeitures	259,101
Fees of Office	1,454,579
Interest	98,104
Bond Proceeds	
Miscellaneous	415,378
TOTAL REVENUES	10,176,594
EXPENDITURES	
Current	
General Government	1,755,507
Roads/Bridges Maintenance, Study	
Road Distrid/Park Constriction	
Administration of Justice	6,369,590
Health and Welfare Services	793,655
Tax Administration	455,947
-Cooperative-Work	
Libraries and Education	
Debt Service	
Principal	115,671
Interest and Fees	36,256
Capital Outlay	235,462
TOTAL EXPENDITURES 9,762,088
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 414,506
OTHER FINANCING SOURCES (USES)
Operating Transfers In 44,960
Operating Transfers (Out) (227,499)
TOTAL OTHER FINANCING SOURCES (USES) (182,539)
EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES 231,967
Fund Balances at October 1, 2001 3,417,596
Fund Balances at September 30, 2002 $ 3,649,563
The accompanying notes are an integral part of this statement.
6
Special	Debt	Capital	Total
Revenue	Service	Projects	(Memo Only)
$ 1,468,926	$ 1,101,942	$ 51,326	$ 8,020,514
			2,037,223
918,354			918,354
1,286,572			1,800,461
1,220,857			1,479,958
125,877			1,580,456
56,233	8,415	6,228	168,980
		979,110	979,110
50,302			465,680
5,127,121	1,110,357	1,036,664	17,450,736
			1,755,507
2,228,783			2,228,783
5,360		~	5,360
244,468			6,614,058
1,033,094			1,826,749
			455,947
1,299,247			1,299,247
422,559			422,559
	825,000		940,671
	317,650		353,906
362,368		684,771	1,282,601
5,595,879	1,142,650	684,771	17,185,388
(468,758)	(32,293)	351,893	265,348
871,577	77,000	83,849	1,077,386
(849,887)			(1,077,386)
21,690	77,000	83,849	
(447,068)
3,379,667
$ 2,932,599
44,707
150,629
435,742
217,505
$ 653,247
265,348
7,165,397
$ 7,430,745
$ 195,336
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, 2002
REVENUES
Ad Valorem Taxes (Including
Penalty and Interest)
Other Taxes, Licenses/Permits
Automobile Registration
Intergovernmental
Fines and 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 Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER (UNDER)
EXPENDITURES
General
Variance
Favorable
Budget Actual (Unfavorable)
$ 5,327,500	$ 5,398,320	$ 70,820
1,934,400	2,037,223	102,823
629,771	513,889	(115,882)
306,900	259,101	(47,799)
1,250,565	1,454,579	204,014
232,000	98,104	(133,896)
327,541	415,378	87,837
10,008,677	10,176,594	167,917
1,835,521	1,755,507	80,014
6,650,574	6,369,590	280,984
811,739	793,655	18,084
509,758	458,476	51,282
101,392 115,671 (14,279)
36,256 (36,256)
143,931 - 235,462 (91,531)
10,052,915 9,764,617 288,298
$ (44,238) $ 411,977 $ 456,215
The accompanying notes are an integral part of this statement
8
	Special Revenue			Debt Service	
		Variance			Variance
		Favorable			Favorable
Budget	Actual	(Unfavorable)	Budget	Actual	(Unfavorable)
					
$ 1,472,780	$ 1,468,926	$ (3,854)	$ 1,085,250	$ 1,101,942	$ (16,692)
915,000	918,354	3,354			
1,631,168	1,286,572	(344,596)			
906,500	1,220,857	314,357			
107,500	125,877	18,377			
108,400	56,233	(52,167)	9,700	8,415	1,285
49
400	50,302	902			
,					
5,190,748	5,127,121	(63,627)	1,094,950	1,110,357	(15,407)
2,084,144	2,136,369	(52,225)		
33,500	5,360	28,140		
229,192	244,468	(15,276)		
916,056	1,033,094	(117,038)		
1,588,707	1,299,247	289,460		
426,677	422,559	4,118		
	64,710	(64,710)	825,000	825,000
	27,704	(27,704)	314,295	317,650 (3,355)
650,412	362,368	288,044		
				
5,928,688	5,595,879	332,809	1,139,295	1,142,650 (3,355)
				
$ (737,940)	$ (468,758)	$ 269,182	$ (44,345)	$ (32,293) $ 12,052
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, 2002
Capital Projects
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES		
Ad Valorem Taxes (Including		
Penalty and Interest)	$ 50,000 $ 51,326	$ 1,326
Other Taxes, Licenses/Permits		
Automobile Registration		
Intergovernmental		
Fines and Forfeitures		
Fees of Office		
Bond Proceeds	979,110	979,110
Interest	6,228	6,228
Miscellaneous		
TOTAL REVENUES	50,000 1,036,664	986,664
EXPENDITURES
Current
General Government
Roads/Bridges Maintenance, Study
Road District/Park 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
TOTAL EXPENDITURES
1,353,846 684,771 669,075
1,353,846 684,771 669,075
EXCESS OF REVENUES OVER (UNDER)
EXPENDITURES $ {1,303,846) $ 351,893
The accompanying notes are an integral part of this statement
10
$ 1,655,739
This page is intentionally left blank
11
KERR COUNTY TEXAS
COMBINED STATEMENT OF REVENUES EXPENDITURES, ANO CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL -
ALL GOVERNMENTAL FUND TYPES
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2002
General
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
Capital Financing
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, 2001
Fund Balance at September 30, 2002
Budget
Actual
Variance
Favorable
(Unfavorable)
$ -
(160,849)
$ 44,960
(224,970)
$ 44,960
(64,121)
(160,849) (180,010) (19,161)
$ (205,087) 231,967
3,417,596
$ 3,649,563
$ 437,054
The accompanying notes are an integral part of this statement
12
Special Revenue Debt Service
Variance Variance
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
$ - $ 871,577 $ 871,577 $ - $ 77,000 $ 77,000
(849,887) (849,887)
$ (737,940)
21,690 21,690
(447,068) $ 290,872 $ (44,345)
3, 379,667
$ 2,932,599
77,000 77,000
44,707 $ 89,052
150,629
$ 195,336
13
KERR COUNTY, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL -
ALLGOVERNMENTAL FUND TYPES
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Capital Projects
Variance
Favorable
Budget Actual (Unfavorable)
OTHER FINANCING SOURCES (USES)
Operating Transfers In
Operating Transfers (Out)
$ 83,849 $ 83,849
$ -
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, 2001
Fund Balance at September 30, 2002
83,849 83,849
$ (1,219,997) 435,742
217,505
$ 653,247
$ 1,655,739
The accompanying notes are an integral part of this statement.
14
KERR COUNTY, TEXAS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS
PROPRIETARY FUND TYPE
(JUVENILE DETENTION FACILITY)
FOR THE YEAR ENDED SEPTEMBER 30, 2002
REVENUES
Detention Revenue
Other
TOTAL REVENUES
OPERATING EXPENSES
Personnel
Residential
Administrative
Facility and Equipment
Other
Depreciation
TOTAL OPERATING EXPENSES
OPERATING INCOME
NON-0PERATING INCOME (EXPENSES)
Interest from Cash
Interest on Mortgage
NET NON-OPERATING EXPENSES
NET PROFIT
Retained Earnings at October 1, 2001
Retained Earnings at September 30, 2002
Proprietary
Fund Type
Enterprise
$ 1,480,289
234,343
1,714,632
1,146,383
123,831
28,118
119,660
11,688
102,205
1,531,885
182,747
5,449
(166,591)
(161,142)
21,605
803,247
$ 824,852
The accompanying notes are an integral part of this statement.
15
KERR COUNTY, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPE
(JUVENILE DETENTION FACILITY)
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Cash Flows from Operating Activities:
Detention Revenue
Other Operating Revenue
Cash Payments for Detention
Net Cash Provided by Operating Activities
Cash Flows from Non-Capital Financing Activities:
Interest on Cash
Net Cash Provided by Non-Capital Financing Activities
Cash Flows from Capital and Related Financing Activities:
Interest Paid
Principal Paid on Mortgage
Acquisition of Capital Assets
Net Cash Provided by Capital and Related
Financing Activities
Net Increase (Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents at October 1, 2001
Cash and Cash Equivalents at September 30, 2002
Proprietary
Fund Type
Enterprise
$ 1,493,968
187,931
(1,436,418)
245,481
5,449
5.449
(166,591)
(105,094)
(115,077)
(386,762)
(135,832)
559,593
$ 423,761
The accompanying notes are an integral part of this statement.
16
KERR COUNTY, TEXAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPE
(JUVENILE DETENTION FACILITY)
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:
Operating Income (Loss)
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
Depreciation
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable
Increase (Decrease) in Accounts Payable
Total Adjustments
Net Cash Provided by Operating Activities
Proprietary
Fund Type
Enterprise
$ 182,747
102,205
(32,733)
(6,738)
62,734
$ 245,481
The accompanying notes are an integral part of this statement.
17
This page intentionally left blank
18
KERR COUNTY TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002
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 Finanaal 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, inducting required disclosures of the County's financial activities for the fiscal year ended
September 30, 2002.
The Reporting Entity
The County is an independent unit and is managed by a governing body of elected officials. The
accompanying financial statements present the County's primary govemment and a component unit
over which the County exercises significant influence. Significant influence or accountability is
based primarily on operational or financial relationships with the County (as distinct from legal
relationships).
Due to restrictions of the State constitution relating to the issuance of municipal debt, the Kerr
County Juvenile Board created a Public Facility Corporation to finance the acquisition of the
Juvenile Detention Center. This was accomplished by assuming the existing mortgage on the
property- The above service provided by the Public Facilities Corporation is solely for the benefit of
Kerr County and the Kerr County Juvenile Board. Public Facility Corporations created to provide
financing services are blended into the County's primary govemment, 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 Brief Description of Activities and
Primary Govemment Relationship to the County Reported Funds
Ken- County Juvenile To provide financing for and on Enterprise Fund
Facility Corporation 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.
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, 2002
(Continued)
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Funds and Account Grouas
The County's accounts are organized on the basis of funds or account groups, each of which is
considered to be a separate accounting entity. The funds are grouped into two types. The following
is a description of the fund types and account groups used by the County in the accompanying
financial statements.
GOVERNMENTAL FUND TYPES
General Fund
The General Fund accounts for the resources used to finance the fundamental operations of the
County. It is the basic fund of the County and covers all activities for which a separate fund has
not been established.
Special Revenue Funds
These funds are used to account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specified purposes.
Debt Service Funds
These funds are used to account for the accumulation of resounces 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 fadlities.
PROPRIETARY FUND TYPE
Proprietary Funds use the economic resources measurement focus. The accounting
objectives are determination of net income, finandal position, and cash flows. All assets and
liabilities associated with a proprietary fund's activities are inducted 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, 2002
(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 govemmental funds.
Basis of Accounting
A. Modified Accrual Basis of Accounting
The County uses the modified accrual basis of accounting for govemmental fund types and
fiduaary 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 the Proprietary Fund Type. 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, Speaal 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, 2002
(CONTINUED)
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Encumbrances
Encumbrance accounting is used for the General Fund, Special Revenue Fund and Capital Projects
Fund. Encumbrances are recorded when purchase orders are issued, but are not considered
expenditures until liabilities for payments are incurred. 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.. Property Taxes
Property taxes are levied October 1 of each year. The taxes are due by January 31 following the
levy date. Penalties and interest are added for payments made after 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.
7. Delinquent Taxes Receivable
Ad Valorem delinquent taxes have been reported in the finanaal statements-net of the allowance for
uncolledible taxes. Delinquent taxes are prorated between maintenance, debt service, and special
revenues based on rates adopted for the year of the Levy. Allowances for uncolledible 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, 2002.
22
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002
(CONTINUED)
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
7
8.
Delinouent Taxes Receivable {Continued)
The following is a summary, by fund, of the gross taxes, the allowance for uncollectible taxes, and
net tax receivable.
General Fund
Special Revenue Funds
Road and Bridge
Public Library
Parks
Fire Protection
Indigent Health Care
Allowance For
Taxes Uncolledible Net Taxes
Receivable Taxes Receivable
394 421 $ 152.970 241 451
67,430	27,000	40,430
26,554	10,298	16,256
309	120	f89
12,264	4,757	7,507
30.122	11.682	18.440
136.679	53.857	82.822
Debt Service Funds
1998 Tax Anticipation Note 31,990 12,407 19.583
County 1994 General Obligation Bonds 35,250 13,671 21,579
2001 General Contractual Obligation Bonds 9.627 3.734 5.893
76.867 29.812 47.055
Capital Projects
Permanent Improvements 931 361 570
$$ 6~ $ 237.000 371.898
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, 2002
(CONTINUED)
NOTE A -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
9. Total Columns on Combined Statements -Overview
Total columns on the Combined Statements -Overview are captioned "memo only" to indicate that
they are presented only to faalitate 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. Deareciation, 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 contrail, 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 sufficent to protect County funds on a
day-today 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 Deposft Insurance Corporation CFDIC~ insurance.
On September 30, 2002, the carrying amount of the County's deposits (cash, certificates of deposit, and
interest-bearing savings accounts inGuded in temporary investments) was $8,930,179 and the balances per
the financial institutions, totaled was $9,019,231. The County's cash deposits at September 30, 2002 and
during the year ended September 30, 2002 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 $12,218,374
c. The highest combined balances of cash, savings, and time deposit accounts amounted to
$11,344,176 and occurred during the month of February, 2002.
d. Total amount of FDIC coverage at the time of the highest combined balance was $200,000.
The Public Funds Investment Ad (Government Code Chapter 2256) contains specific provisions in the
areas of investment practices, management reports and establishment of appropriate polices. Among other
things, it requires the County to adopt, implement, and publicze 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, 2002
(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 contrads, (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 2.
Carrying Market
Name Amount Value Category
FEDERATED $ 3,024 $ 3,024 2
LOGIC -
LIOUIOASSET PROTFOLIO $4,133,224 $4,133,224 2
MORGAN STANLEY $2,395,038 $2,403,104 2
NOTE C -GENERAL FIXED ASSETS
The following is a summary of changes in general fixed assets.
Primary Government
Land
Buildings
Equipment
Capital Leases
Construction in Progress
Balances			Balances
October 1,			September 30,
2001	Additions	Deletions	2002
$ 390,457	$	$	$ 390,457
9,798,134	3,429,858		13,227,992
5,017,462	345,451	496,275	4,866,638
645,302	529.456	212,165	962,593
902
3
055	659
608	3,405.341	310.169
.
.	.		
~18,~07,257	$ 4,64,373	~	$ 19 757,84$
25			
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002
(CONTINUED
NOTE C -GENERAL FIXED ASSETS
Property and equipment recorded in the County's proprietary fund at September 30, 2002 are:
Enterprise							
	Balances at						Balances at
	October 1,	Depreciation					September 30,
	2001	Expense		Additions		Deletions	2002
							
Land	$ 107,000	$ -	$	-	$	-	$ 107,000
Building	2,213,671						2,213,671
Construction in Progress	15,800			109,263			125,063
Accumulated Depreciation-Building	(311,735)	(73,789)					(385,524)
Furniture & Fixtures	185,151			5,814			190,965
Accumulated Deprecation-Furn/Fiat	(115,221)	(28,416)					(143,637)
							
	$ 2,094,666	$ (102,205)	$	115,077	$	-	$ 2,107,538
NOTE D -LONG-TERM DEBT							
The changes in long-term debt outstanding for the yea	r ended September	30, 2002 are summarized a	s follows:
		Balance		Added		Retired	Balance
Original	-Interest	Outstanding		During		During	Outstanding
Amount	Rates	10/01/01		Year		Year	9/30/02
1998 Tax							
Anticipation							
Note $ 2,650,000	3.20-4.00%	$ 1,615,000	$	-	$	380,000	$ 1,235,000
1994 General							
Obligation Bonds 5,900,000	4.25-6.25%	4,580,000				315,000	4,265,000
Capital Lease							
Obligations	5.90-6.29	403,259		553,871		310,683	646,447
2001 Public Finance							
General							
Obligation Bonds 990,000	2.8-4.1%			990,000		130,000	860,000
		$ 6,598,259	$	1,543,871	$	1,135,683	$ 7,006,447
							
The above long-term debt matures th	rough 2012, as follows:					
Year ending September 30,		Principal		Interest		Total	
2003		$ 1,092,022	$	303,326	$	1,395,348	
2004		978,637		256,603		1,235,240	
2005		973,424		210,182		1,183,606	
2006		566,161		165,912		732,073	
2007		831,203		126,943		958,146	
Thereafter		2,565,000		3,280		2,568,280	
							
		$ 7,006,447	$	1,066,246	$	8,072,693	
26
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002
(CONTINUED)
NOTE E -LONG-TERM DEBT -PROPRIETARY FUND
The change in long-term debt outstanding for the year ended September 30, 2002, is summarized below:
ORIGINAL INTEREST
AMOUNT RATE
BALANCE BALANCE
OUTSTANDING PRINCIPAL OUTSTANDING
1011/01 REDUCTIONS 9/30/02
Frankenmuth Mutual
Insurance (formerly
ABN AMRO) $2,962,000 7.8%
This note was paid off in December 2002 with the issuance of $5,140,000 Hill Country Juvenile Faality
Corporation Lease Revenue Bonds, Series 2002.
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 pension 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 em~oyee retirement system consisting of 509 nontraditional
defined benefd 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 deposits 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 deposits 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 deposits 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, 2002
(CONTINUED)
NOTE F -RETIREMENT PLAN (CONTINUED)
Funding Policy. The County has elected the annually determined contribution rate (variable rate) plan
provisions of the TCDRS Ad. 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 7.71% for the months of the accounting year in 2001, and 7.62% for the
months of the accounting year in 2002.
The deposit rate payable by the employee members for calendar year 2001 is the rate of 7%, as adopted by
the County. For calendar year 2000, the employee contribution rate was 7°~. The employee deposit rate
and the employer contribution rate may be changed by the governing body of the County within the options
available in the TCDRS Ad.
Annual Pension Cost. For the County's accounting year ending September 30, 2002, the annual pension
cost for the TCDRS plan for its employees was $554,728, and the actual contributions were $554,728.
The annual required contributions were actuarially determined as a percent of the covered payroll of the
partiapating employees, and were in compliance with the GASB Statement No. 27 parameters based on the
actuarial valuations as of December 31, 1999 and December 31, 2000, the basis for determining the
contribution rates for calendar years 2000 and 2001. The December' 31, 2001 actuarial valuation is the most
recent valuation. -
28
KERR COUNTY, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002
(CONTINUED)
NOTE F -RETIREMENT PLAN (CONTINUED)
A. Plan Description
Actuarial Valuation Information
Actuarial Valuation Date	12/31/99	12/31/00
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
	Wdh Adjustment	With Adjustment
Actuarial Assumptions:
Investment Retum 8% 8%
Projected Salary
Increases 5.9% 5.9%
Inflation 4.0% 4.0%
Cost-of-Living
1 Z/31 /01
Entry Age
Level Percentage
of Payroll, Open
20
Long-Term
Appreciation
Wth Adjustment
8%
5.5%
3.5%
Adjustments	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
9/30/02 $ 554,728	7.62% $ 0
9/30/01 520,321	7.71 % 0
9/30/00 471,213	7.84% 0
0
	Schedule of Funding Progress for the Retirement Plan		
		For the Employees of Kerr County, Texas		
						UAAL as a
Actuarial	Actuarial	Actuarial	Unfunded		Annual	Percentage
Valuation	Value of	Accrued	AAL	Funded	Covered	of Covered
Date	Assets	Liability(AAL)	(UAAL)	Ratio	Payroll	Payroll
	(a)	lb)	(b - a)	(a/b)	(c)	((b-a)/c)
12/31/99	$7,928,847	$ 9,419,144	$1,490,297	84.18%	$ 5,632,340	26.46%
12/31/00	9,244,354	10,825,578	1,581,224	85.39%	6,242,589	25.33%
12/31/01	10,419,991	12,274,777	1,854,786	84.89%	6,950,910	26.68%
			29			
KERR COUNTY TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2002
(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, 2002, rent
expenditures approximated $97,439 for all types of operating leases. These expenditures were
made primarily from the General Funds.
NOTE H -CONTINGENCIES
The County contrails in the form of interiocal agreements with the Texas Association of Counties
(TAC) to provide the following types of insurance coverage through an intergovernmental risk pool:
Workers CompensatioNEmployers 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 Assodation of Counties. Liability by the County
is generally limited to the amounts calculated by the County interlocal agreements.
NOTE I -SELF INSURED FUNDS
The County has elected to provide group medical benefds to their employees on a partially seff-
funded basis. They have contracted with an outside plan supervisor to administer all daims
payments. The County sets a spedfic 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 $1,147,941 per
year. After the deductible and aggregate amount, the balance is paid by a third party carrier.
30
SUPPLEMENTAL FINANCIAL STATEMENTS OF INDNIDUAL FUNDS
31
This page intentionally left blank.
32
SPECIAL REVENUE FUNDS
33
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
(CONTINUED ON FOLLOWING PAGES)
SEPTEMBER 30, 2002
Additional
License Road and Lateral
ASSETS Jury Fees Bridge Roads
CASH $ - $ - $ 780,268 $ -
Receivables
Delinquent Taxes,
Net of Allowance
for Uncollectibles
Due from Other Offices 40,430
Due from StateJOther 333
TOTAL ASSETS $ - $ - $ 821,031 $ -
LIABILITIES AND FUND EQUITY
LIABILITIES
Accounts PayablelOue to
Other Offices $ - $ - $ 164,173 $ -
Accrued Vacation, Compensatory
Time and Liabilities 23,535
Deferred Tax Revenue 36,831
TOTAL LIABILITIES 224,539
FUND EQUITY
Fund Balances
Unreserved
Undesignated 596,492
TOTAL FUND EQUITY 596,492
TOTAL LIABILITIES
AND FUND EQUITY $ - $ - $ 821,031 $ -
34
Farm to Records
Market and Manage- Community
Lateral Law ment & Public Development
Roads Library Preservation Library Board
$ - $ 75,802 $ 60,071 $ 70,108 $ -
16,256
23 30
Alternative
Dispute
$ 72,210
$ - $ 75,802 $ 60,094 $ 86,394 $ - $ 72,210
$ - $ 3,256 $ - $ - $ - $ -
14,091
3,256 14,091
72,546 60,094 72,303
72,546 60,094 72,303
72,210
72,210
$ - $ 75,802 $ 60,094 $ 86,394 $ - $ 72,210
35
KERR COUNTY, TEXAS	
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET	
(CONTINUED ON FOLLOWING PAGES)	
SEPTEMBER 30, 2002	
	Juvenile
JP	State
Technology Fire Flood	Aid
ASSETS Fund Protection Control	Juvenile
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/Due to
Other Offices
Accrued Vacation, Compensatory
Time and Liabilities
Deferred Tax Revenue
TOTAL LIABILITIES
FUND EQUITY
Fund Balances
Unreserved
Undesignated
TOTAL FUND EQUITY
TOTAL LIABILITIES
AND FUND EQUITY
$ 941 $ 39,356 $ 135,434 $ -
7,507
46
58 213 13,333
$ 941 $ 46,921 $ 135,647 $ 13,379
$ - $ 5,653 $
6,507
12,160
- $ 6,414
6,414
941 34,761 135,647 6,965
941 34,761 135,647 6,965
$ 941 $ . 46,921 $ 135,647 $ 13,379
36
Juvenile					
Salary		Indigent	Schreiner	216th	Colonic
Supplement	Traffic	Health	Road	District	Construction
Grant	Safety	Care	Fund	Probation	Grant
$ -	$ 7,356	$ 344,483	$ 308,963	$ 965,020	$ 1,400
18,440
1,187 7,907 498 47,583
$ 1,187 $ 7,356 $ 370,830 $ 309,461 $ 1,012,603 $ 1,400
$ 1,187 $ - $ 753 $ - $ - $ -
15,984
1,187 16,737
7,356	354,093	309,461	1,012,603	1,400
7,356	354,093	309,461	1,012,603	1,400
				
$ - $ 7,356	$ 370,830	$ 309,461	$ 1,012,603 $	1,400
37
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS-COMBINING BALANCE SHEET
SEPTEMBER 30, 2002
County
Intensive Park
Road Ken- County Super- Improve-
ASSETS
CASH	$	140,430	$	7,112	$	-	$	1.108
Receivables								
Delinquent Taxes,								
Net of Allowance								
for Uncollectibles								189
Due from Other Offices								
Due from State/Other		144				7,293		
TOTAL ASSETS	$	140,574	$	7,112	$	7,293	$	1,297
								
LIABILITIES AND FUND EQUITY								
LIABILITIES								
Accounts Payable/Due to								
Other Offices	$	-	$	-	$	3,267	$	-
Accrued Vacation, Compensatory								
Time and Liabilities								
Deferred Tax Revenue								164
								
TOTAL LIABILITIES						3,267		164
								
FUND EQUITY								
Fund Balances								
Unreserved								
Undesignated		140,574		7,112		4,026		1,133
								
TOTAL FUND EQUITY		140,574		7,112		4,026		1,133
								
TOTAL LIABILITIES								
AND FUND EQUITY	$	140,574	$	7,112	$	7,293	$	1,297
38
Courthouse
Security
$ 19,823
Sheriff Law
Enforcement
$ 2,419
216th District
Attorney
$ 23,953
$ 3,056,257
82,822
46
47 78,649
$ 19,823 $ 2,419 $ 24,000 $ 3,217,774
$ - $ - $ 2,602 $ 187,305
758 24,293
73, 577
758 2,602 285,175
19,065	2,419	21,398	2,932,599
19,065	2,419	21,398	2,932,599
			
$ 19,823 $	2,419	$ 24,000	$ 3,217,774
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, 2002
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
Libraries 8~ Education
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
Jury
Additional
License
Fees
$ - $
Road and Lateral
Bridge Roads
- $ 460,317
918,354
31,717
424,483
237 5,163 11,669
184 4,616
421 5,163 1,851,156
2,133,799
64, 710
27,704
139,870
2,366,083
$
EXCESS OF REVENUES
OVER (UNDER)
EXPENDITURES 421 5,163 (514,927) -
OTHER FINANCING SOURCES (USES)
Operating Transfers In 16,302 791,155
Operating Transfers(Out) (42,429) (581,871) (16,303) (55)
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS OF REVENUES AND
OTHER SOURCES OVER
(UNDER) EXPENDITURES
AND OTHER USES
Fund Balances
at October 1, 2001
(42,429) (565,569) 774,852 (55)
(42,008) (560,406) 259,925
42,008 560,406 336,567
(55)
~~
Fund Balances
at September 30, 2002 $ - $ - $ 596,492 $ -
40
Farm to Records
Market and Manage-
Lateral Law ment Public
Roads Library Preservation Library
$ 45,376 $ - $ - $ 367,312 $
1,101
49,255
29,156
437
1,872
Community
Develop-
ment
Board
12,500
46,477 49,255 29, 593 369,184 12,500
20,979 4,400 397,180
12,500
- 20,979 4,400 397,180 12,500
46,477 28,276 25,193 (27,996) -
(209,229)
(209,229) - - - -
(162,752) 28,276 25,193 (27,996)
162,752 44,270 34,901 100,299
$ - $ 72,546 $ 60,094 $ 72,303 $
41
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, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road DistrictJPark Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries 8 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, 2001
Fund Balances
at September 30, 2002
			Juvenile
Alternative			State
Dispute	Fire	Flood	Aid
Resolution	Protection	Control	Grant
$ -	$ 148,340	$ -	$ -
			116,725
9,150			
	1,558	2,808	
9,150	149,898	2,808	116,725
177,000
110,866
177,000 110,866
9,150 (27,102)_ 2,808 5,859
63,060
63,060 -
1.060
- 1,060
72,210 (27,102) 2,808
- 61,863 132,839
6,919
46
$ 72,210 $ 34,761 $ 135,647 $ 6,965
42
Indigent
Traffic Health
Safety Care
$ - $ 416,717 $
304
7,600
45,011
304 469,328
Schreiner
Road
Fund
216th
District
Probation
- $
6,559
_ $
570, 007
796, 374
14,804
491
Colonic
Construc-
tion
Grant
200, 862
6,559 1,381,676 200,862
2, 570
163
542,416
1,299,247
10,536 199,462
163 542,416 2,570 1,309,783 199,462
141 (73,088) 3,989 71,893 1,400
141 (73,088) 3,989 71,893 1,400
7,215 427,181 305,472 940,710 -
$ 7,356 $ 354,093 $ 309,461 $ 1,012,603 $ 1,400
43
KERR COUNTY,TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED SEPTEMBER 30, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forteitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads/Bridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
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, 2001
Fund Balances
at September 30, 2002
County Park
Road Kerr County Intensive Improve-
District Child Care Supervision ments
$ 24,433 $ - $ - $ 6,431
69,494 90,156
1,903
26,336 69,494 90,156 6,431
5,360
116,682 86,130
- 116,682 86,130 5,360
26,336 (47,188) 4,026 1,071
26,336 (47,188) 4,026 1,071
114,238 54,300 - 62
$ 140,574 $ 7,112 $ 4,026 $ 1,133
44
Juvenile
Sheriff Law 216th Salary JP
Courthouse Enforcement District Supplement Technology
Security Fund Attorney Grant Fund
$ - $ - $ - $
155,261
37,071
522
37,071 - 155,783 39,850
Total
- $ 1,468,926
918,354
1,286,572
1,220,857
941 125,877
56,233
50,302
- $
39,850
941 5,127,121
2,136,369
5,360
244,468
1,033,094
1,299,247
422,559
37,717 2,706 164,032 39,850
64,710
27,704
362,368
3!,/1! Z,lOfi 164,032 39,850
5,595,879
(646) (2,706) (8,249) 941 (468,758)
871,577
(849,887)
- - - - - 21,690
(646)	(2,706)	(8,249)	- 941 (447,068)
19,711	5,125	29,647	- - 3,379,667
			
$ 19,065	$ 2,419	$ 21,398 $	- $ 941 $ 2,932,599
45
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES ANO CHANGES IN
FUND BALANCES -BUDGET AND ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
RoadsBridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Debt Service
Prinapal
Interest
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
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
Fund Balances
at October 1, 2001
Fund Balances
at September 30, 2002
Jury
Budget Actual
$ - $ -
237
.e.
- 421
Additional
License Fees
Budget Actual
$ - $ -
5,163
- 5,163
- 421 - 5,163
I
16,302
(42,429) (581,871)
- (42,429) - (565,569)
$ - (42,008) $ - (560,406)
42,008
560,406
$ -
$ -
46
Road and Bridge
Budget	Actual
$ 522,500	$ 460,317
915,000	918,354
31,585	31,717
300,000	424,483
42,500	11,669
5,400	4,616
1,816,985 1,851,156
2,059,144 2,133,799
Lateral Road
Budget Actual
$ - $
Farm to Market
and Lateral Road
Budget
- $ -
Actual
$ 45,376
1,101
- - 46,477
	64,710	
	27,704	
150,412	139,870	
2,209,556	2,366,083 -	- - -
		
(392,571)	(514,927) -	- - 46,477
		
	791,155	
	(16,303)	(55) (209,229)
		
-	774,852 -	(55) - (209,229)
		
$ (392,571)	259,925 $ -	(55) $ - (162,752)
336,567
$ 596,492
55
$ -
162,752
$ -
47
KERR COUNTY, TEXAS
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES -BUDGET ANO ACTUAL
(CONTINUED ON FOLLOWING PAGES)
FOR THE YEAR ENDED SEPTEMBER 30, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
Law Libra
u ge c ua
$ - $ -
51,500 49,255
Public Libra
u ge c ua
$ 362,000 $ 367,312
TOTAL REVENUES
EXPENDITURES
Current
RoadsBridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Debt Service
Principal
Interest
Capital Outlay
4,500 1,872
51,500 49,255 366,500 369,184
21,097 20,979 397,180 397,180
TOTAL EXPENDITURES 21,097 20,979 397,180 397,180
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 30,403 28,276 (30,680) (37,996}
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 $ 30,403 28,276
Fund Balances
at October 1, 2001 44,270
Fund Balances
at September 30, 2002 $ 72,546
$ (30,680) (37,996)
100,299
$ 62,303
48
Fire Protection Flood Control
u ge c ua u ge c ua
$ 145,650 $ 148,340 $ - $ -
3,600	1,558	3,000	2,808
149,250	149,898	3,000	2,808
177,000 177,000
177,000 177,000
$ (27,750) (27,102) $ 3,000 2,808
$ (27,750) (27,102) $ 3,000
$ 34,761
2,808
132,839
$ 135,647
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, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
Juvenile
State Aid Grant Traffic Safety
u ge c ua ~u~ge c ua
$ - $ - $ - $ -
110,612 116,725
6,500
304
110,612 116,725 6,500
EXPENDITURES		
Current		
RoadsBridges Maintenance, Study		
Road District/Park Construction		
Administration of Justice		8,125
Health and Welfare Services 110,612	110,866	
Cooperative Work		
Libraries and Education		
Debt Service		
Principal		-
Interest		
Capital Outlay		
TOTAL EXPENDITURES 110,612	110,866	8,125
EXCESS OF REVENUES OVER		
(UNDER) EXPENDITURES -	5,859	(1,625)
		
OPERATING FINANCING SOURCES (USES)		
Operating Transfers In	1,060	
Operating Transfers (Out)		
TOTAL OTHER FINANCING		
SOURCES (USES) -	1,060	-
EXCESS OF REVENUES AND OTHER		
SOURCES OVER (UNDER) EXPEN-		
DITURES AND OTHER USES $ -	6,919	$ (1,625)
Fund Balances
at October 1, 2001
Fund Balances
at September 30, 2002
46
$ 6,965
9AA
163
,~~
,.,
141
7,215
$ 7,356
50
Records
Management and Schreiner
Indi ent Health Care Preservation Road Fund
u ge c ua u ge c ua u ge c ua
$ 415,500 $ 416,717 $ - $ - $ - $ -
21,800 29,156
13,000 7,600 500 437 12,000 6,559
44,000 45,011
472,500 469,328 22,300 29,593 12,000 6,559
25,000 2,570
542,416 542,416
8,400 4,400
542,416 542,416 8,400 4,400 25,000 2,570
(69,916) (73,088) 13,900 25,193 (13,000) 3,989
$ (69,916) (73,088) $ 13,900 25,193 $ (13,000)
427,181
$ 354,093 $ 60,094
51
3,989
305,472
$ 309,461
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, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
RoadsBridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
216th
District Probation
u ge c ua
$ - $ -
Road District
u ge c ua
$ 20,630 $ 24,433
629,423	570,007
600,000	796,374
22,000	14,804 5,200 1,903
	491
1,251,423	1,381,676 25,830 26,336
1,588,707 1,299,247
10,536
1,588,707 1,309,783
(UNDER) EXPENDITURES (337,284) 71,893
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 $ (337,284)
Fund Balances
at October 1, 2001
Fund Balances
at September 30, 2002
25,830 26,336
71,893 $ 25,830
940,710
$ 1,012,603
26,336
114,238
$ 140,574
52
Kerr County Intensive County Park
Child Care Su envision Im rovements
u ge c ua u ge c ua u ge c ua
$ - $ - $ - $ - $ 6,500 $ 6,431
69,494 86,028 90,156 27,000
69,494 86,028 90,156 33,500 6,431
33,500 5,360
116,682 86,028 86,130
116,682 86,028 86,130 33,500 5,360
(47,188) 4,026 1,071
$ - (47,188) $ - 4,026 $ - 1,071
54,300 62
$ 7,112 $ 4,026 $ 1,133
53
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, 2002
REVENUES
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads, Bridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Debt Service
Principal
Interest
Capital Outlay
TOTAL EXPENDITURES
JP Technology Fund
Budget Actual
$ - $ -
941
Colonic
Construction Grant
Budget
$ -
575,000
Actual
$ -
200,862
- 941 575,000 200,862
500,000 199,462
- - 500,000 199,462
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES -
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 $ -
Fund Balances
at October 1, 2001
Fund Balances
at September 30, 2002
941
941
$ 941
75,000 1,400
$ 75,000
1,400
$ 1,400
54
Community Alternative
Development Board Dispute Resolution
Budget Actual Budget Actual
$ - $ - $ - $ -
12,500
9,150
- 12,500
- 9,150
12,500
- 12,500 - -
_ _ - 9,150
63,060
_ _ - 63,060
$ - -
$ -
$ - 72,210
$ 72,210
55
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, 2002
REVENUES
Courthouse Security
u ge c uaT-
$ - $ -
Sheriffs Law
Enforcement Fund
u ge c ua
$ - $ -
Ad Valorem Taxes
Automobile Registration
Intergovernmental
Fines and Forfeitures
Fees of Office
Interest
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current
Roads, Bridges Maintenance, Study
Road District/Park Construction
Administration of Justice
Health and Welfare Services
Cooperative Work
Libraries and Education
Debt Service
Prinapal
Interest
Capital Outlay
TOTAL EXPENDITURES
34,200 37,071
2,100
36,300 37,071
41,810 37,717
2,706
41,810 37,717 - 2,706
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (5,510) (646) - (2,706)
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 $ (5,510) (646) $ - (2,7~)
Fund Balances
at October 1, 2001 19,711 5,125
Fund Balances
at September 30, 2002 $ 19,065 $ 2,419
56
216th District		Juvenile Salary		
Attorne		Su lement Grant	Total	
u ge	c ua	u ge c ua	u ge	c ua
$ _ $	_	$ _ $ -	$ 1,472,780 $	1,468,926
			915,000	918,354
158,457	155,261	13,063 39,850	1,631,168	1,286,572
			906,500	1,220,857
			107,500	125,877
	522		108,400	56,233
			49,400	50,302
158,457	155,783	13,063 39,850	5,190,748	5,127,121
				
			2,084,144	2,136,369
			33,500	5,360
166,619	164,032	12,638 39,850	229,192	244,468
			916,056	1,033,094
			1,588,707	1,299,247
			426,677	422,559
			-	64,710
			-	27,704
			650,412	362,368
166,619	164,032	12,638 39,850	5,928,688	5,595,879
(8,162) (8,249)
- (737,940) (468,758)
871,577
(849,887)
- - 21,690
$ (8,162) (8,249) $ 425
- $ (737,940)
$ -
(447,068)
29,647
$ 21,398
57
3,379,667
$ 2,932,599
This page intentionally left blank.
58
DEBT SERVICE FUNDS
89
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING BALANCE SHEET
SEPTEMBER 30, 2002
ASSETS
Cash
Receivables
Delinquent Taxes
Net of Allowance for
Uncollectibles
Due from Others
TOTAL ASSETS
LIABILITIES AND FUND EQUITY
Deferred Tax Revenue
Fund Equity
Fund Balances
Reserved for Debt Service
TOTAL LIABILITIES AND
FUND EQUITY
		Limited
	1998	Tax General
General	Tax	Obligation
Contractual	Anticipation	Bonds
Obligations	Note	Series 1994
$ 86,925	$ 37,283	$ 64,639
$ 188,847
5,893	19,583	21,579	47,055
94	37	91	222
$ 92,912	$ 56,903	$ 86,309	$ 236,124
$ 5,108 $ 16,975 $ 18,705 $ 40,788
87,804 39,928 67,604 195,336
$ 92,912 $ 56,903 $ 86,309 $ 236,124
60
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
SEPTEMBER 30, 2002
			Limited	
		1998	Tax General	
	General	Tax	Obligation	
	Contractual	Anticipation	Bonds	
	Obligations	Note	Series 1994	Total
REVENUES				
Ad Valorem Taxes	$ 167,580	$ 446,762	$ 487,600	$ 1,101,942
Interest	3,739	2,250	2,426	8,415
TOTAL REVENUES	171,319	449,012	490,026	1,110,357
EXPENDITURES
Bond Principal	130,000	380,000	315,000	825,000
Bond Interest	30,080	62,908	217,108	310,096
Bond Redemption			5,600	5,600
Fees	435	600	919	1,954
				
TOTAL EXPENDITURES	160,515	443,508	538,627	1,142,650
				
EXCESS OF REVENUES OVER				
(UNDER) EXPENDITURES	10,804	5,504	(48,601)	(32,293)
				
OTHER FINANCING SOURCES (USES)				
Operating Transfers In	77,000			77,000
Operating Transfer (Out)				
TOTAL OTHER FINANCING				
SOURCES (USES)	77,000	-	-	77,000
Excess of Revenues and Other				
Sources Over (Under)				
Expenditures and Other Uses	87,804	5,504	(48,601)	44,707
Fund Balance				
at October 1, 2001	-	34,424	116,205	150,629
Fund Balance				
at September 30, 2002 $	87,804	$ 39,928	$ 67,604	$ 195,336
61
KERR COUNTY, TEXAS
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES -BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 31, 2002
	General	
	Contractual
	Obligation	
	Budget	Actual
REVENUES		
Ad Valorem Taxes	$ 165,000 $	167,580
Interest	1,500	3,739
TOTAL REVENUES	166,500	171,319
EXPENDITURES		
Bond Principal	130,000	130,000
Bond Interest	30,728	30,080
Bond Redemption	-	-
Bond Fees	750	435
TOTAL EXPENDITURES	161,478	160,515
EXCESS OF REVENUES		
OVER (UNDER)		
EXPENDITURES	5,022	10,804
OTHER FINANCING SOURCES (USES)		
Operating Transfers In		77,000
Operating Transfers (Out)		
Total Other Financial Sources (Uses)	-	77,000
EXCESS OF REVENUES AND OTHER		
SOURCES OVER (UNDER) EXPENDITURES		
AND OTHER USES	$ 5,022	87,804
Fund Balances
at October 1, 2001
Fund Balances
at September 30, 2002
$ 87,804
62
1998
Tax Limited Tax
Anticipation General Obligation
Note Bonds Series 1994
Total
Budget	Actual	Budget	Actual	Budget	Actual
					
$ 440,250	$ 446,762	$ 480,000	$ 487,600	$ 1,085,250	$ 1,101,942
3,000	2,250	5,200	2,426	9,700	8,415
					
443,250	449,012	485,200	490,026	1,094,950	1,110,357
					
380,000	380,000	315,000	315,000	825,000	825,000
62,909	62,908	218,108	217,108	311,745	310,096
-	-	-	5,600	-	5,600
600	600	1,200	919	2,550	1,954
443,509	443,508	534,308	538,627	1,139,295	1,142,650
(259) 5,504 (49,108) (48,601) (44,345) (32,293)
77,000
$ (259) 5, 504 $ (49,108) (48,601) $ (44, 345)
34,424 116,205
$ 39,928 $ 67,604
63
- 77,000
44,707
150,629
$ 195,336
This page intentionally left blank
64
AGENCY FUNDS
65
KERR COUNTY
AGENCY FUNDS
COMBINING BALANCE SHEET
SEPTEMBER 30, 2002
				Law Enforcement	Law Enforcement
	C	ompensation	Criminal		Officers'		Officers'	
		to Victims	Justice	Standards and		Continuing	
		of Crime	Planning		Education		Education	
ASSETS								
Cash	$	17,744	$ 25	$	11	$		3
Due from Other Offices								
								
	$	17,744	$ 25	$	11	$		3
								
LIABILITIES								
Due to Other Governmental								
Units	$	17,744	$ 25	$	11	$		3
								
		Tax Office	Tax Office				Abused	
		State	Auto		Jaillnmates		Children's	
		Sales Tax	Registration		Fund		Fund	
ASSETS								
Cash	$	335,079	$ -	$	7,233	$		57
Due from Other Offices								
								
	$	335,079	$ -	$	7,233	$		57
LIABILITIES
Due to Other Govemmental
Units $ 335,079 $ - $ 7,233 $ 57
66
Judicial
Corr Department and Court
Manage- of Public Personnel
ment Safety Training
Texas	
Alcoholic	
Beverage	Operators'
Parks and Commission	and
Wildlife Arrest	Chaffeurs'
Arrest Fees Fees	License
Juror
Donations
Compensation
to Victims
of
Crime
$ 406 $ 8,282 $ 2,160 $ - $ 2 $ - $ 199
$ 406 $ 8,282 $ 2,160 $ - $ 2 $ - $ 199
$ 406 $ 8,282 $ 2,160 $ - $ 2 $ - $
Law Lake Ingram
Enforcement Breath Estate Misdemeanor
District Management Alcohol Crime Road Court
Clerk Institute Testing Stoppers District Costs _
$ 16,264 $ 2 $ 7 $ 6 $ 769 $ 8 $
199
Juror
Donations
Child
Welfare
671
$ 16,264 $ 2 $ 7 $ 6 $ 769 $ 8 $ 671
$ 16,264 $ 2 $ 7 $ 6 $ 769 $ 8 $ 671
67
KERR COUNTY, TEXAS
AGENCY FUNDS
COMBINING BALANCE SHEET (CONTINUED)
SEPTEMBER 30, 2002
ASSETS
Compre-	Juvenile
Child hensive	Probation Carrier Uniform
Safety Historical Rehabili-	Diversion Weight Court
Seat Commission tation	Fund Violation Cost
$ 3,364 $ 3,934 $ 16 $ 394
$ 18,791
Cash
Due from Other Offices
LIABILITIES
Due to Other
Governmental
Units
ASSETS
$ 3,364 $ 3,934 $ 16 $ 394 $ $ 18,791
$ 3,364 $ 3,934 $ 16 $ 394 $_ $ 18,791
Study & --
Prevention
4th Fugitives of Juvenile Time District
Court of Apprehen- Crime & Indigent Payment Adminis-
Appeals sion Delinquency Fees Fee tration Total
Cash $ (125) $ 4,607 $ 433 $ 2,394 $ 4,542 $ (14,957) $ 412.321
Due from Other Offices 14,957 14,957
$ (125) $ 4,607 $ 433 $ 2,394 $ 4,542 $ - $ 427,278
LIABILITIES
Due to Other Govemmental
Units $ (125) $ 4,607 $ 433 $ 2,394 $ 4,542 $ - $ 427,278
68
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001 Additions Deletions
COMPENSATION TO VICTIMS OF CRIME
ASSETS
Cash $ 6,979 $ 115,433 $ 104,668 $ 17,744
Due from Other Offices
$ 6,979 $ 115,433 $ 104,668 $ 17,744
LIABILITIES
Due to Other Govemmental Units
CRIMINAL JUSTICE PLANNING
ASSETS
Cash
Due from Other Offices
LIABILITIES
Oue to Other Govemmental Units
LAW ENFORCEMENT OFFICER'S
STANDARD AND EDUCATION
ASSETS
$ 6,979 $ 115,433 $ 104,668 $ 17,744
$ 22 $
$ 22 $
383	$	380	$	25
383	$	380	$	25
$ 22 $ 383 $ 380 $ 25
Cash $ 7 $ - 75 $ 71 $ 11
Due from Other Offices
$ 7 $ 75 $ 71 $ 11
LIABILITIES
Due to Other Govemmental Units $ 7 $ 75 $ 71 $ 11
Balance at
September 30,
2002
69
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at Balance at
October 1, September 30,
2001 Additions Deletions 2002
DEPARTMENT OF PUBLIC SAFETY FINES
ASSETS
Cash $ 1,578 $ 11,958 $ 5,254 $ 8,282
Due from Other Offices
$ 1,578 $ 11,958 $ 5,254 $ 8,282
LIABILITIES
Due to Other Governmental Units $ 1,578 $ 11,958 $ 5,254 $ 8,282
JUDICIAL AND COURT PERSONNEL
TRAINING FEES
ASSETS -
Cash $ 900 $ 14,406 $ 13,146 $ 2;160
Due from Other Offices
$ 900 $ 14,406 $ 13,146 $ 2,160
LIABILITIES
Due to Other Govemmental Units $ 900 $ 14,406 $ 13,146 $ 2,160
PARKS AND WILDLIFE ARREST FEES
ASSETS
Cash $ 197 $ 40 $ 237 $ -
Due from Other Offices
$ 197 $ 40 $ 237 $ -
LIABILITIES
Due to Other Govemmental Units $ 197 $ 40 $ 237 $ -
70
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001 Additions Deletions
TEXAS ALCOHOL BEVERAGE
COMMISSION ARREST FEES
ASSETS
Cash
Due from Other Offices
Balance at
September 30,
2002
$	167	$	7	$	172	$
$	167	$	7	$	i72	$
2
LIABILITIES
Due to Other Governmental Units $ 167 $ 7 $ 172 $ 2
OPERATORS'/CHAUFFERS' LICENSE
ASSETS
Cash $ - $ 75 $ 75 $ -
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
ABUSED CHILDREN'S FUND
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to Other Govemmental Units
2
$ - $ 75 $ 75 $ -
$ - $ 75 $ 75 $ -
$ - $ 313 $ 256 $ 57
$ - $ 313 $
$ - $ 313 $
256 $ 57
256 $ 57
71
KERR COUNTY. TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30.2002
Balance at
October 1,
2001 Additions Deletions
CRIME STOPPERS
ASSETS
Balance at
September 30,
2002
Cash	$	- $	44	$	38	$	6
Due from Other Offices							
							
	$	- $	44	$	38	$	6
							
LIABILITIES							
Due to Other Govemmental Units	$	- $	44	$	38	$	6
							
LAW ENFORCEMENT MANAGEMENT							
INSTITUTE							
ASSETS							
Cash	$	2 $	21	$	21	$	2
Due from Other Offices							
							
	$	2 $	21	$	21	$	2
LIABILITIES
Due to Other Govemmental Units $ 2 $ 21 $ 21 $ 2
BREATH ALCOHOL TESTING
ASSETS
Cash $ - $ 41 $ 34 $ 7
Due from Other Offices
$ - $ 41 $ 34 $ 7
LIABILITIES
Due to Other Govemmental Units $ - $ 41 $ 34 $ _ 7
72
MISDEMEANOR COURT COSTS
ASSETS
Cash
Due from Other Offices
$ 10 $ 104 # $
$ 10 $
LIABILITIES
Due to Other Govemmentaf Units $ 10 $
COMPREHENSIVE REHABILITATION
ASSETS
Cash $ 12 $
Due from Other Offices
$ 12 $
106 $ 8
104 $ 106 $ 8
104 $ 106 $ 8
514	$	510	$	16
514	$	510	$	16
LIABILITIES
Due to Other Govemmental Units $ 12 $ 514 $ 510 $ 16
JUVENILE PROBATION DIVERSION
FUND
ASSETS
Cash $ 20 $ 1,640 $ 1,266 $ 394
Due from Other Offices
$ 20 $ 1,640 $ 1,266 $ 394
LIABILITIES
Due to Other Governmental Units $ 20 $ 1,640 $ 1,266 $ 394
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001 Additions Deletions
Balance at
September 30,
2002
73
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at Balance at
October 1, September 30,
2001 Additions Deletions 2002
HISTORICAL COMMISSION
ASSETS
Cash $ 3,867 $ 67 $ - $ 3,934
Due from Other Offices
$ 3,867 $ 67 $ - $ 3,934
LIABILITIES
Due to Other Govemmental Units $ 3,867 $ 67 $ - $ 3,934
TAX OFFICE STATE SALES TAX
ASSETS
Cash _ $ 299,959 $ _ 5,202,443 $ 5,167,323 $ 335,079
Due from Other Offices
$ 299,959 $ 5,202,443 $ 5,167,323 $ 335,079
LIABILITIES
Due to Other Govemmental Units $ 299,959 $ 5,202,443 $ 5,167,323 $ 335,079
TAX OFFICE AUTO REGISTRATION
ASSETS
Cash $ 57,954 $ 2,927,646 $ 2,985,600 $ -
Due from Other Offices
$ 57,954 $ 2,927,646 $ 2,985,600 $ -
LIABILITIES
Due to Other Governmental Units $ 57,954 $ 2,927,646 $ 2,985,600 $ -
74
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001
JAIL INMATES TRUST FUND
Additions
Balance at
September 30,
Deletions 2002
ASSETS
Cash $ 13,897 $ 186,998 $ 193,662 $ 7,233
Due from Other Offices
$ 13,897 $ 186,998 $ 193,662 $ 7,233
LIABILITIES
Due to Other Governmental Units $ i 3,897 $ 186,998 $ 193,662 $ 7,233
DISTRICT CLERK TRUST FUND
ASSETS
Cash $ 13,568 $ 45,229 $ 42,533 $ 16,264
Due from Other Offices
$ 13,568 $ d5,229 $ 42,533 $ 16,264
LtABtLITIES
Due to Other Governmental Units $ 13,568 $ 45,229 $ 42,533 $ 16,264
LAKE INGRAM ESTATE ROAD DISTRICT
ASSETS
Cash $ 23,856 $ 6,858 $ 29,945 $ 769
Due from Other Offices
$ 23,856 $ 6,858 $ 29,945 $ 769
LIABILITIES
Due to Other Governmental Units $ 23,856 $ 6,858 $ 29,945 $ 769
75
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001 Additions Deletions
JUROR DONATIONS-COMPEN-
SATION TO VICTIMS OF CRIME
ASSETS
Cash
Due from Other Offices
LIABILITIES
Due to 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
3
18,791
$ 7,453 $ 122,194 $ 110,856 $ 18,791
LIABILITIES
Due to Other Governmental Units $ 7,453 $ 122,194 $ 110,856 $ 18,791
76
Balance at
September 30,
2002
$	98	$	515	$
$	98	$	515	$
414 $
199
199
$ 98 $ 515 $ 414 $ 199
$	6	$	40	$
$	6	$	40	$
$ 6 $ 40 $
43	$	3
43	$	3
43 $
$ 7,453 $ 122,194 $ 110,856 $
414 $
KERR COUNTY, TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
FUGITIVE APPREHENSION
ASSETS
Balance at
October 1,
2001 Additions Deletions
Balance at
September 30,
2002
Cash $ 1,569 $ 30,794 $ 27,756 $ 4,607
Due from Other Offices
$ 1,569 $ 30,794 $ 27,756 $ 4,607
LIABILITIES
Due to Other Governmental Units $ 1,569 $ 30,794 $ 27,756 $ 4,607
STUDY OF PREVENTION OF JUVENILE
CRIME AND DELINQUENCY
ASSETS
Cash $ 128 $ 2,785 $ 2,480 $ 433
Due from Other Offices
$ 128 $ 2,785 $ 2,480 $ 433
LIABILITIES
Due to Other Govemmental Units $ 128 $ 2,785 $ 2,480 $ 433
INDIGENT FEES
ASSETS
Cash $ 3,740 $ 8,559 $ 9,905 $ 2,394
Due from Other Offices
$ 3,740 $ 8,559 $ 9,905 $ 2,394
LIABILITIES
Due to Other Governmental Units $ 3,740 $ 8,559 $ 9,905 $ 2,394
77
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
	Balance at			Balance at
	October 1,			September 30,
	2001	Additions	Deletions	2002
TIME PAYMENT FEE				
ASSETS				
Cash	$ 1,615	$ 26,652	$ 23,725	$ 4,542
Due from .Other Offices				
	$ 1,615	$ 26,652	$ 23,725	$ 4,542
LIABILITIES				
Oue to Other Govemmental Units	$ 1,615	$ 26,652	$ 23,725	$ 4,542
CARRIER WEIGHT VIOLATIONS				
ASSETS
Cash $ - $ 621 $ 621 $ -
Due from Other Offices
$ - $ 621 $ 621 $ -
LtABILtTIES
Due to Other Govemmental Units $ - $ 621 $ 621 $ -
4TH COURT OF APPEALS
ASSETS
Cash $ 577 $ 7,213 $ 7,915 $ (125)
Due from Other Offices
$ 577 $ 7,213 $ 7,915 $ (125)
LIABILITIES
Due to Other Govemmental Units $ 577 $ 7,213 $ 7,915 $ (125)
78
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001 Additions Deletions
DISTRICT ADMINISTRATION
ASSETS
Balance at
September 30,
2002
Cash $ 17,618 $ 474,865 $ 507,440 $ (14,957)
Due from Other Offices 14,957 14,957
$ 17,618 $ 489,822 $ 507,440 $ -
LIABILITIES
Due to Other Governmental Units $ 17,618 $ 489,822 $ 507,440 $ -
CORR MANAGEMENT INSTITUTE
ASSETS
Cash $ 59 $ 2,487 $ 2,140 $ 406
Due from Other Offices
$ 59 $ 2,487 $ 2,140 $ 406
LIABILITIES
Due to Other Governmental Units $ 59 $ 2,487 $ 2,140 $ 406
79
KERR COUNTY TEXAS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Balance at
October 1,
2001 Additions Deletions
Balance at
September 30,
2002
CHILD SAFETY SEAT
ASSETS
Cash $ 215 $ 3,149 $ - $ 3,364
Due from Other Offices
$ 215 $ 3,149 $ - $ 3,364
LIABILITIES
Due to Other Govemmental Units $ 215 $ 3,149 $ - $ 3,364
JUROR DONATIONS CHILD WELFARE _
ASSETS _ _
Cash $ - $ 671 $ - $ 671
Due from Other Offices
$ - $ 671 $ - $ 671
LIABILITIES
Due to Other Govemmental Units $ - $ 671 $ - $ 671
TOTAL -ALL AGENCY FUNDS
ASSETS
Cash $ 456,073 $ 9,194,840 $ 9,238,592 $ 412,321
Due from Other Offices 14,957 14,957
LIABILITIES $ 456,073 $ 9,209,797 $ 9,238,592 $ 427,278
Due to Other Govemmental Units $ 456,073 $ 9,209,797 $ 9,238,592 $ 427,278
80
FEDERAL AWARDS SECTION
81
PxESSLER, Tso;v~sox arm COMPANY
A PROFESSIONAL OORPORATION
Witliam F. Thompson, C.PA CERTIFlFA PUBLIC ACCOUNTANTS
Ernst H. Druebert, Jc, C.PA ONE SCHREINER CENTER P.O. Box 290590
Jerry N. Oliver, C.PA. Telephone (830) 257-7241
Douglas H. Sundberg, C.P.A 819 WATER STREET, SUPI'E 320 Fax ~) 896041
Timothy R. Porter, C.PA KERRVILLE, TEXAS 78028 Email: info@ptcocpa.oom
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER
FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
The Honorable County Judge and
Members of the Commissioners Court
Kerr County, Texas
We have audited the general purpose financial statements of Kerr County as of and for the year ended
September 30, 2002, and have issued our report thereon dated February 12, 2003. We conducted our audit
in accordance with auditing standards generally accepted in the United States of America and the standards
applicable to finanaal 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's 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 accorclingly, 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's internal control over finanaal reporting in
orcler to determine our auditing procedures for the purpose of expressing our opinion on the general purpose
finanaal statements and not to provide assurance on the internal control over finanaal reporting. Our
consideration of the internal control over finanaal reporting would not necessarily disaose all matters in the
internal control over finanaal 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 finanaal 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.
This report is intended solely for the information and use of management, Kerr 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.
~~~ ~~
PRESSLER, THOMPSON AND COMPA~¢~
A PROFESSIONAL CORPORATION
February 12, 2003
82
PxESSLER, THO1V~sox nxn Colvrnalvsr
A PROFESSIOtdAL CORPORATION
William F. Thompson, C.P.A CERTIFIED PUBLIC ACCOUNTANTS
Ernst H. Druebert, Jr., C.P.A. ONE SCHREINER CENTER P.O. Box 290590
Jerry N. Oliver, C.PA. 819 WATER STREET, SUITE 320 Telephone (830) 257-7241
Douglas H. Sundberg, C.P.A. Fax (830) 89G-4041
Timothy R. Porter, C.P.A KERRVILLE, TEXAS 78028 Email: Info@ptbocpa.com
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
The Honorable County Judge and
Members of the Commissioners Court
Kerr County, Texas
Compliance
We have audited the compliance of Kerr County with the types of compliance requirements described in the
U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable
to each of its major federal programs for the year ended September 30, 2002. Kerr County's major federal
programs are identified in the summary of auditors' results section of the accompanying schedule of findings
and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants
applicable to each of its major federal programs is the responsibility of the Kerr County's management. Our
responsibility is to express an opinion on the Kerr County's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. An audit includes examining, on a test basis, evidence about Kerr County's
compliance with those requirements and performing such other procedures as we considered necessary in
the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does
not provide a legal determination on Kerr County's compliance with those requirements.
In our opinion, Kerr County complied, in all material respects, with the requirements referred to above that
are applicable to each of its major federal programs for the year ended September 30, 2002.
Internal Control Over Compliance
The management of Kerr County is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts and grants applicable to federal
programs. In planning and performing our audit, we considered Kerr County's internal control over
compliance with requirements that could have a dived and material effect on a major federal program in
order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to
test and report on the internal control over compliance in accordance with OMB Circular A-133.
83
Our consideration of the intemal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a condition in which the design
or operation of one or more of the intemal control components does not reduce to a relatively low level the
risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would
be material in relation to a major federal program 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 intemal control over compliance and its operation that we consider to be material
weaknesses.
This report is intended solely for the information and use of management, Kerr 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.
PRESSLER, THOMPSON AND COMPANY
A PROFESSIONAL CORPORATION
February 12, 2003
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KERR COUNTY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
1. Summary of Auditors' Results
a. The Independent Auditors' Report expressed an unqualified opinion on the general purpose
financial statements taken as a whole.
b. The Report on Compliance and on Internal Control Over Financial Reporting Based on an
Audit of Financial Statements Performed in Accordance with Government Auditing
Standards disclosed no matters involving the internal control over financial reporting and its
operation that we consider to be material weaknesses.
c. The Report on Compliance and on Internal Control Over Financial Reporting Based on an
Audit of Financial Statements Performed in Accordance with Government Auditing
Standards disclosed no, instances of noncompliance which are material to the general
purpose financial statements taken as a whole.
d. The Report on Compliance with Requirements Applicable to Each Maior Program and
Internal Control over Compliance in Accordance with OMB Circular A-133 disGosed no
matters involving the internal control over compliance and its operation that we consider to
be material weaknesses.
e. The Report on Compliance with Requirements Applicable to Each Maior Program and
Internal Control over Compliance in Accordance with OMB Circular A-133 expressed an
unqualified opinion on compliance with the requirements applicable to each major federal
program.
f. The Report on Compliance with Requirements Applicable to Each Maior Program and
Internal Control over Compliance in Accordance with OMB Circular A-133 disclosed no audit
findings required to be reported under OMB Circular A-133.
g. Major federal programs were Texas Community Development Program (TCDP) and
Community Oriented Policing Services (COPS) in Schools.
The dollar threshold used to distinguish between Type A and Type B programs was
$300,000.
Kerr County did not qualify as a low-risk auditee under OMB Circular A-133.
2. Findings Related to the General Purpose Financial Statements Required to be Reported Under
Government Auditing Standards.
None
Findings and Questioned Costs for Federal Awards Required to be Reported Under OMB Circular
A-133.
None
85
KERR COUNTY
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
Federal Grantor/Pass-Through Grantor/Program Titie
U.S. Department of Agriculture
Passed through Texas Department of Human Services:
National School Lunch Program
U.S. Department of Housing and Urban Development
Passed through State of Texas Office of Rural Community Affairs:
Texas Community Development Program
U.S. Department of Justice
Passed through Texas Criminal Justice Division:
Juvenile Accountablity Incentive Block Grant
Juvenile Behavioral Transition Program
Juvenile Residential Substance Abuse Program
Total U.S. Department of Justice
Direct Programs:
COPS in Schools
Office of Justice Program -Hill Country Sex
Offender Management
Local Law Enforcement Block Grant
Total Direct Programs
Total Expenditures of Federal Awards
Pass-Through
Federal Entity
CFDA Identifying
Number Number
10.555 TX133-2004
14.228 357
Federal
Expenditures
$ 72,326
171,525
16.523 3301301301-7000 12,863
16.540 3301301301-7000 26,700
16.593 3301301301-7000 73,490
113,053
16.710 102,774
16.203 29,263
16.592 5,303
137,340
$ 494,244
See Accompanying Notes to Schedule of Expenditures of Federal Awards
86
KERR COUNTY
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2002
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.
87