0226071.6 COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND TEN COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT. MADE BY: Pat Tinley_ MEETING DATE: February 26, 2007 OFFICE: County Judge TIME PREFERRED: SUBJECT: (please be specific) Consider, discuss and take appropriate action to authorize audit, in whole or in part, of affairs, activities and / or transactions by or with the Kerr County Treasurer's Office. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON): NAME OF PERSON ADDRESSING THE COURT: ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: -Judge Tinley 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: 5:00 P.M. on the Tuesday prior to the meeting. THIS REQUEST RECEIVED BY: REQUEST RECEIVED ON: All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court, Court Order No. 25722. PP.Cht PNT TIN_EY' - gTTO~'NEr RT LFIW PFt7HE N0. 830 896 8980 F=_6. 2? ?007 SP: 38aM PS OI'rf lf.E O! TNF ATTOINlY GENT FAE STATF OF TEXAS JOHN CoaNxN March 23, 1999 Mr. ToLn Brmsoa Opinion No. 7C-0023 Fisher County Auditor P. 4.8ox 12G Re: Authority of a cotnmisaiottaa court m order Roby, Ttuas 79543 an intlapeadent audit (RQ-1182} Dear Mr. Branson: Xou tollusthatthePiab~ CoutttyCc®utisalottersCourtvotedon andapptoved amotlon far ao ittdepatdmt audit of the 1447 fiscal year. Yoa ask wh~lter them is say t6elion that you, as the wurky auulimr, rosy take to deter the audit, which yogi oppose as uardocessaty, unjustiEed, and a waste of taxpayers' money. We oouelude But a county auditor tray not prevent a properly ordls+ad independent audit absan an abuse of discretion by the commissiotEera court, A comtrFissionets cAttrt may attthcirixe an iadepandont audit of Bre coumy aecotmts sad af5eialsintwocireuenstseices: gl;w~anBclatty~3gpGGd:.itts85edif-Yim unditwou"X`dfiiasiaerve"clue liemta'ast" --'X`87t,LoC.t:)ov'TCOt>BANx. § 115.031(Yemort 1988). Tlie jotter cucutnst~tcio was addressed in a 1955 amendment to the statutory predecessor of subsection 115.031(1), aatwmtpanied by this aneagomy alatemeat: "The fact that it is ahnoat impossible for a ComutisaiorFets Court to seeum an iadapendeart audit of the atuaty tewrds at the present time without cashing soma reflection ;iry gverr:to a•.and acct>cmts„ts suSarrJitrgre. tq she powers- o~ thr;=: "' Id. § 115.031(jj (crnphasia trddedl. As we have notai, asabaeericua 113.031(1) allows. a oantmtiasoners court to order an windeperttlaiar audit.uf Ehe court-deternuinea tC~`vo~Ti~ "6~.ssCVa•ti»e-pab)ic'nieueat"~ Xou ask hour "publit; interes!".~ defined under that subsection. The Local Govcrntnent Cade does not provide a definition of the term. Whether an independent audit would "bast serve the public interest" [s a factual determination earnardttetl to the distuetion of the cotnmtasionert; court. Courts broadly construe a commissioners court's authority to order an independent audit. [n Guerrero v. Rejugio County, 446 3.W.2d SS8, 571 {Tex. App.---Corpus Christi 1997, no wait), far exempts, the couR doctored: 'fhe county commissioners court, with the wunty judge as presidir~ otlicer, exercises power and jurisdiction over all county business, as prescribed by state law. TEX. CoxsT, art. S, § 18- Maintaining finance records and examining accounting records of the county are among the fimctions of the cotnruissioners court, Tex. Local. Gov'T CaDE Anent. ¢§ 112.1NJ8, 115,022 {Vettron 1988), In order to fulfill these functions, the commissioners COttrt may suthoriu an independent audit of the accounts and o~ciala [f the audit would best serve the public interest. See TeX. Local. Gav'T CODE AntN. § 113.031 (Vernon 1988). This audit can include the office of the county auditor. k1. In Commissioners Court ojCaldwell Ctrur:ty v, Crimintr! L)t8tritt.4ttarnty, 490 S.W.7d 932, 934-35 (Tex. App: Austin 4985, writ reed n.re.), the court observed: "11te correlation of total revenue and expenditure, and appartionrnent of the farmer among the various county fianctions, operations, and programs, in the overall public interest, is the essence of the decisianmaking entrusted to the .Judgment of the Commisafotaars Court. These could be no cleaner grant of discretionary power," (Emphasis in original,) if you disagree with the commissioners court's determination that an independent audit would `best serve the public interest," you may challenge that funding to district court. The district court has appellate jurisdiction and general supervisory control over a county oommissionert court, F'RGhI PRT T 1 hlLE ~' - RTTOFNE~' RT LaW PHGNE N0. 230 89o E580 Fe1,, 23 200? :.0: SOGM F3 • Mr.dohn Branson -Page 3 (JC-g0'23) with such exceptions and under suoh regulations ss the taw may prescribe. 'l'nx. ConsT. art. V, § 8 (Vernon 1943). However, [a] party can invoke the district court's constitutional supervisory control over a t"onuttissioners Court judgment only when the Commissioners Court acts beyondits jtuiadictionorclearly abusesthediscretion conferred upon the Commissioners Couri by law. If fhe Cotnntissione+s Cauri sots illegally, unreasonably, ar arbitrarily, a diattirt court tray ao adjudge. Cnmmissloners Court ofTirus County v. Agars, 940 S. W.2d 77, 80 (Tex.1997) (citing Eunr County v. Stanger, 843 S.W.2d 477, 479 (Tex. 1992)) (emphasis added). Once a commissioners court exercises its discretion, the district court may review the order for abuse ofdisctetion, but the district court cannot substitute ita judgment and discretion for that of the comrnissiotters court. Id. While the determination fur an independent audit may be reviewed by the district court on an abuse of discretian standard, it wilt not bo overturned solely because of a ditTYxence of opinion. concerning its wisdom. See Beaunadnt Bank, iV.A. v. Buller, 806 S.W.2d 223, 226 (Tar. 1991) (ailing Downer v. Aquamarine Giperaaors, Inc., TOl S.W.2d 238, 242 (Tex. 1985)}. § 115.003 LOCAL GOVERNMENT CODE $ 115.003. Examination of Funds Held by County Treasurer (a) At least once each quarter, or more often ff the county auditor desires, the auditor shall, without ad- vance notice, fully examine the condition of, or shall inspect and count, the cash held by the county trea- surer or held in a bank in which the treasurer has placed the cash for safekeeping. (b) The auditor shall make sure that all balances to the credit of the various funds are actually on hand in cash and that none of the funds are invested in any manner except as authorized by law. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 115.0035. Examination of Funds Collected by County Entity or the District Attor- ney (a) For purposes of this section, "accounts" means all public funds that are subject to the control of any precinct, county or district official, including the ac- counts of law enforcement agencies and the attorney for the state composed of money and proceeds of property seized and forfeited to those officials. (b) At least once each county fiscal year, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the accounts of all precinct, county and district officials. (c) The auditor shall verify the correctness of the accounts and report the findings of the examination to the commissioners court of the county at its next term beginning after the date the audit is completed. (d) Thia section does not apply to funds received by the attorney for the state from the comptroller of public accounts pursuant to the General Appropria- tions Act, or to federal or state grant-in-aid funds received by precinct, county or district officials. Added by Acts 1989, 71st Leg., ch. 1007, § 1, cff. Sept. 1, 1989. $ 115.004. Audit in County With Population of 190,000 or More (a) This section applies only to a county with a population of 190,000 or more. (b) At the end of the fiscal year or the accounting period fixed by law, the county auditor shall audit, adjust, and settle the accounts of the district attorney, the district clerk, and each county or precinct officer. (c) If the county auditor is unable to obtain proper reports or an adequate accounting from any of those persons, either during or after the person's term of office, the auditor may require an accounting and may proceed at the county's expense as the auditor consid- ers necessary to protect the interest of the county or of the person entitled to any funds. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. [Sections 115.005 to 115.020 reserved for expansion] SUBCHAPTER B. AUDIT AUTHORITY OF COMMISSIONERS COURT $ 115.021. Audit and Settlement of Accounts The commissioners court of a county shall audit and settle all accounts against the county and shall direct the payment of those accounts. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 115.022. Examination of Accounts and Reports; Settlement (a) At each regular term, the commissioners court shall examine all accounts and reports that relate to the county finances and shall compare the accounts and reports with the accompanying vouchers. The court shall see that any errors in the accounts and reports are corrected. (b) The court shall see that all orders made by the court that relate to the accounts and reports are entered in the minutes of the court and that the orders are noted on the accounts and reports. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. [Sections 115.023 to 115.030 reserved for expansion] SUBCHAPTER C. INDEPENDENT AUDIT AUTHORITY GENERALLY APPLICABLE $ 115.031. Audit by Accountant (a) If considered by the commissioners court of a county to be justified by an imperative public necessi- ty, the court may employ a disinterested, competent, and expert public accountant to audit all or part of the books, records, or accounts of: (1) the county; (2) a district, county, or precinct officer, agent, or employee, including the county auditor; (3) a governmental unit of the county; or 182 obtain proper ~ any of those 'son's term of nting and mx} .uditor consid- the county or 1957. 'or expansion IORITY RT counts call audit and I shall direct 1987. and Reports ~aoners court rat relate to he accounts chers. The ccounts and nade by the reports are sd that the ts. X87. expansion] AUDIT court of a lic necessi- sompetent, part of the ~, agent, or rr FINANCES t4) a hospital, farm, or other county institution aariutained at public expense. tfi# 1'he commissioners court may also employ the trawntant to deal with any other matter relating to affixting the fiscal affairs of the county. tcs The resolution providing for the audit must ~#,+ the reasons for the audit, such as a determina- ae, by the commissioners court: tU of official misconduct, intentional omission, or #,.~gligence in records or reports; i") of a misapplication, conversion, or retention of #niblic funds; or ct) of a failure to keep accounts, make reports, or .+•rount for public funds by any officer, agent, or nnployee of the district, the county, or a precinct, #nrluding the officer, agent, or employee of a deposi- L,ry, hospital, or other public institution maintained 1..r the public benefit at the public expense. t+b The reason stated in the audit resolution may a, he a statement by the commissioners court that it residers the audit necessary for the court to deter- (ne and fix the proper appropriation and expenditure #xrbhc money or to determine and fix a proper tax rr+) The commissioners court may present the audit '': ~onlution in writing at any regular or called session of a#,« rommissioners court, but it shall lie over to the «~ect regular term of the court. fi The commissioners court shall publish the reso- '. #us h,n once in a newspaper of general circulation pstdished in the county. If there is no newspaper of ;g„nnral circulation published in the county, the court e#udl post notice of the resolution at the courthouse a*n• and two other public places in the county for at «•nat. the 10 days preceding the date the resolution is a.lupted. ig) To be implemented, the resolution must be rs+1~,p[ed by a majority vote of the four county commis- :. r,ers and must be appruved by the county judge at u,,,t next regular term of the commissioners court. rt4 A contract entered into by the commissioners ~.,urt for the audit shall be made in accordance with sautes applicable to the making of contracts by the ,sumissioners court. Payment under the contract :„uy be made from county funds in accordance with :Lase. statutes. w In addition to the emergency powers under this :.,rtion, the commissioners court may provide for an § 115.033 independent audit of the accounts and officials if the court, by an order properly entered at any regular term, determines that the audit would best serve the public interest. A contract for that audit is subject to the requirements of Subsection (h). (j) The authority given to county auditors under this subtitle, as well as other provisions of statutes relating to district, county, and precinct finances and accounts, is subordinate to the powers of the commis- sioners court under this section. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 115.032. Special Audit After Voter Petition (a) If a number of qualified voters residing in a county equal to at least 30 percent of the voters who voted in the county in the most recent general guber- natorial election file a petition for an audit with a district judge who has jurisdiction in the county, there shall be a special audit of all county records. (b) On the receipt of the petition, the district judge shall determine its validity. If the judge determines that the petition meets the requirements of Subsection (a), the judge shall immediately employ a person to prepare a special audit of all county records. The special auditor must have the qualifications prescribed by law for county auditors. The special auditor is entitled to receive as compensation for the services rendered a reasonable fee fixed by the district judge and to be paid out of the general fund or officers' salary fund ofthe county. (c) After the preparation of the audit, it shall be filed with the district judge. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amend- ed by Acts 1989, 71st Leg., ch. 584, § 103, eff. Sept. 1, 1989. § 115.033. Audit by Finance Committee (a) On the request of the grand jury, at any term of the district court the district judge may appoint a finance committee to examine the financial condition of the county. The committee must be composed of three persons who are citizens of the county, are of good moral character and intelligence, and are experi- enced accountants. (b) The committee shall examine all of the books, accounts, reports, vouchers, and orders of the commis- sioners court relating to county finances that have not been examined and reported on by a previous commit- tee. 183 - -•~- - - - LOCAL GOVERNMENT CODE CHAPTER 115. AUDIT OF COUNTY FINANCES SUBCHAPTER A. AUDIT AUTHORITY OF COUNTY AUDITOR ~ 115.OOi, EXAMINATION OF RECORDS. The twenty auditor shall have continual access to and shall examine and S.nvestigate the correctness o£: (]) the books, accounts, reports, vouchers, and other records of any officer; (2) the orders of the commissioners court relating to county finances; and (3) the vouchers given by the trustees of all common school distracts of the county. Acts 1987, 70th Leg., ch. 149, ~ 1, eff. Sept. 1, 19E7. § 115.D02. EXAMINATION OF BOOKS AND REPORTS. (a) The county auditor shall carefully examine cad report on a.11 reports that are about the collection of money for the ceunty and that are required tc be made to the cotxunissioner.s court. (b) At least once each quarter, the county auditor shall check the books and shall examine in detail the reports of the county tax assessor-collector, the co.:rty treasurer, and all other officers. The auditor shall verify the Footings and the correctness of those books and reports. The auditor shall either stamp the books and reports approved or shad note any differences, errors, or discrepancies. (c) The auditor shall carefully examine the report made under Section 119.026 by the county treasurer, together with the canceled warrants that have been paid. The auditor shall verify these warrants with the register of warrants issued as shown on the auditor's books. Acts 1987, 70th Leg., ch. 149, 4 1, e£f. Sept. 1, 1987. ~ 115.00'. EXAMINATION OF FUNDS !:ELD BY COUNTY 'PREA3URER. la; At least once each quarter, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the condition of, o.r, shall inspect and count„ tY;e cash held .~4, CY:e county treasurer or held in a bank ir. which the treasurer has plated t:~e cash for sa~ekeep.ing. http:l;Qo2.tlastate.tx.us/statutes/dues/LG(contenUhtan/Ig.004.00.0001tS.00.htm 22212009 1~d W!~h:pL L~02 ~Z 'Q y~ a866 568 0~8 'ON 3NCIHd MHl lb ~,3Jtl4311tl - .13~~hJI1 ltld W~7tl~ (b) The auditor shall make sure that all balances to the Credit of the various funds are actually on hand in rash and that acne of the funds are invested in any manner except as authorized by lak. Acts 1967, 70tY: Leg., ch, 1.99, § ;., eff. Sept. 1, 196?. ~ 115.0035. EXAMINATZ'ON OF FUNDS COLLECTED $Y COUNTY ENTITX OR THE DZSTRICT ATTORNEY. (a) For purposes of this section, "accounts" means all public funds that are subject to the control of any precinct, county or district official, including the accounts of law enforcement agencies and the attorney for t_he state composed of money and proceeds of prnperty seized and forfeited to those officials. (b} At least once each county fiscal year, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the accounts of all precinct, county and district officials, {c) The auditor shall verify the correctness of the accounts and report the findings of the examination to the commissioners court of the county at its next term beginning after the date the audit i5 completed. (d; This section does not apply *_o funds received by the attorney for the state from the comptroller of public accounts pursuant to the General Appropriations Act, or to federal or state grant-in-aid funds received by precinct, ccurty ar district officials. Added by Rats 1989, 71st Leg., ch. 1007, § 1, eff. Sept. 1, 1989. s 115.004. AUDIT TN COUNTY WITH POPULATION OF 19D,000 OR MORE. taj This section applies only T.o a county with a population of 190,000 or more. (b) At the end of the fiscal year or the accounting period fixed by Iaw, tha county auditcr shall audit, adjust, and settle the accounts of tha district attorney, the district clerk, and each county or precinct officer. (c) If the county auditor is unable to obtain proper reports or an adequate accounting from any of those persons, either during or after the persan's term of office, tYxe auditor may require an accounting and may proceed at the coun'ty's expense as the auditor considers necessary to protect the interest of the ..^.ounty or of the person entitled to any funds. Acts 1987, i0th 7.:eq., c 7.99, ~ 1, Pff. Sept. 1, 1967. SJBC,HHPTER 5. AJDTT AUTHOR::':'Y OF COIdMI3SIONERS CC'uRT http:;/tlo2.tlcsute.tx.uslststutes/does/LG!contenUhtm/1g.004.00.00011S.OO.htm 2/22,'2007 2d WH£b:0t L082 £Z 'Gad 8868 968 ©E8 'qN 3NOHd f1tlG ld 1.3~Ril~Jllt1 - ,l3~IJIl 1tld WOZLi -~-- _-- ~ 115.021. At7DIT AND 5°TTLE"2ENT OF ACCOUNTS. T-ze commissioners court o£ a county shall audit and settle all accounts against the county and shall direct the payment of those accounts. Acts 1987, 70th Leg., ch. 299, ~ 1, eff. Sept. 1, 1987. ~ 115.022. EXAMINATION OE' ACCOUNTS AND REPORTS: SETTL.~.MENT. (a) At each regular term, the commissioners court shall examine all accounts and reports that rela~e to the county finances and shall compare the accounts and reports with the accompanying vouchers. The court shall see that any errors in the accounts and reports are corrected. (b) The court shay. see that all orders made by the court tYat relate to the accounts and reports are entered in the minutes of the court and that the orders are noted on the accounts and reports. Acts 19$x, 70th peg., ch. 149, § 1, eff. Sept. 2, i9$7. SUBCHAPTER. C. INDEPENDENT AUDIT AUTHORITY GENERALLX APPLICABLE ~ 115.031. AUDIT BY ACCOUN`S'ANT. (a; If considered by the commissioners court of a county to be justified by an imperative public necessity, the court may employ a disinterested, competent, and expert public accountant to audit all or part of the books, records, ar accounts of: (1! the county; (2) a district, county, or precinct officer, agent, or employee, including the county auditor; (?) a governmenta.L unit of the county; or (4) a hospital, farm, or other county institution maintained at public expense. (b) The commissioners court may also employ the accountant to deal with any other matter relating to or affecting the fiscal affairs of the county. must .state the. ('c) The resolution providing for the audit reasons For the audit; such as a determination by'the'commissioners a~w .:.. ..::::.......:..-.. court• ' +7.) of o'ficial misconduct, intentional omission, or negligence in records. or reports.; (2) of a misapplication, conversion; or retention of Uublic funds; cr f3) of a Failure to keep accounts, make reports, er acco¢nt for public funds by any of°icer, agent, or employee of the district, the county; or. a precinct, including the officer, agent," http:!itJv2.tlcsiafe.tx.uslstatutes/Jocs/LG!content/htm/Ig.004.00.00C11i5.00.htrn 2/22'2007 ~d WCGt:3i ~83~ f~Z '4a.~ 3868 ?66 3~8 'DN 8'JOHd fiHl 17 1.3Nd©lld - J.3~NI1 17d WOdd _m. _ _ . or employee of. a depositary, hospital, ar other public institution maintained for the public benefit at the public expenses. (d) The season stated in the audit resolution may also be a statement by the commissioners court that it considers the audit necessary far the court to determine and 'Fix the proper appropriation and exper_diture of public. money or to determine and fix a proper tax levy. (~) The commissioners court may present Lhe audiC resolution in writing at :any regular or called .session of the ca:nms:aioners court, but it shall lie,cver to the-next regular term" of .the dourt. (;f) T'he•commissionexs court shall publi:Ya the resolution once ~n a newspaper of general circulation published in -the county..: Tf there is ne :newspaper of general circulation published in the county, the court shall post Halite o£ the resolution at the courthouse door and two oche: public places in the county fer at least the 1^ days preceding the data the resolution is adopted. {{g) To be a.mpleme,nted, the ;;esolwtion must be adopted by a majori*_;y vote of the £d~ir county. doinmissaoners, and must :be apprgve'd bj+ the>county judge: at that ~zext regular term.cf the commissigners w..,hr court{: (h; A contract entered onto by the commissioners court for the audit shall he made in accordance with statutes applicable to the making of contracts by the commissioners court. Payment under the contract may be made from county funds in accordance with those statutes. (i) In addition to the emergency powers under this section, the commissioners court may provide for an independent audit of the accounts and officials if the court, by an order properly entered at any regular term, determines that the a~.:dit would best serve the publ_r_ interest. A contract for that audit is subject to the requirements of Subsection (h). (j) The authority given tc county auditors .Haar this subtitle, as well as other provisio,^s of statutes relating tp district, county, and precinct finances and accounts, is subardirate to the powers of the commissioners court under this section. c ~~ ~ aJ . Acts 1987, 70th Leg., ch, 199, ~ 1, eff. Sept. 1, 1987. ~~t 5 115.032. SPECIAL AUDI"l AFTER VOTEk PESITION. (a) If a number of qualified voters residing in a county equal to at least 3: percent of the velars who voted in the county :Cn the most recent general gubernatorial election file a petition for an audit with a distract judge whe has jurisdiction ih the county, there shall be a special audit cf all county records. (b) un the receipt cf tk:e petition, the district judge shall determine its validity. If the judge deker*nir.es that the petition meats the requirements of Subsection ta), t.tAe judge shall !.~'l~ hup:!hlo2.tlastate.tx.uslstatutesldocs/LGlcontent/!rtm/lg.(?04.40.000] 15.OO.htzn 2/222007 bd WtlS7:aT Lean ~2 'G~d 8868 8b8 ©E8 'INJ dNOFid I"~t+l ld 1,dNbd11H - J,d~NII ltid Wl7bd _ ..o. immediately employ a person to prepare a special audit of all county records. The special auditor must have the qualifications prescribed by law for county auditors. The special auditor is entitled to receive as compensation for the services rendered a reasonable fee fixed by t!:e district judge and to be paid out of *_he general fund or officers' salary fund of t-he county. iu^) After the preparation of the audz Y_, it shall be filed with the district judge. Acts 198'7, '70th ;,eg., ch, 149, ~ 1, eff. Sept. 1, 1987. Psnended by Acts 1989, 71st Leg., ch. 584, S 1f73, eff. Sept. 2, 1989. § 215.033. AUDIT BX °INF~NCE COMMIT'"EE. (a) On the request of *_he grand jury, at any term of the district court the district judge may appo_nt a finar,ee committee to examine the `inancial co:~dition of the county. The committee must be composed ' of three persons who are citizens of the county, are of good moral character and intelligence, and are experienced accountants. {b) The committee shall examine all of the books, accounts, reports, vouchers, and orders of the commissioners court relating to county finances that have not been examined and reported on by a previous committee. (ci The committee shall coon*_ a.ll the money in the office of the county treasurer that belongs to the ccurty and shall make any other examination that it considers necessary and proper to determine the true condition of the county finances. (d) Tf necessary, and on the application of the committee, the district court shall send for ne=sons and evidence to help in the investigation. (~) On the earliest practicable day after its appointment, the committee shall make a detailed written report t.o the district court. The report must stag whether t:~e books and records required by law are correctly kept. The report must fully set out the financial condition of the county and the state of each officer's account and mast specify any irreaularit.y, omission, or wrongdoing that the committee discovers. if) The committee shall sign and swear to the report and file it in the office of the district c1erY.. The attention of the gram jury shall be called to the report as soar as practicable after the filing. (g; Each member a£ the committee is entitled to receive Compensation for services performed under this section at a rate of S3 a day. The camper.sation shall be paid for a period not to exceed °ive days and s",all he paid from the county treasury on the certificate of the district judge that states the number cf days the member has sew ed, Arts 198, 7~t1' Leg., ch. 149, 5 -, eff. 5apt. ., 1367. http://Uo2.tlc.state.*x.us/statutes/dots/LG/eontenUhhxulg.()U4.OO.000115.00.htm 2!2212007 5d WN;o:dL L©©2 £2 '4a~ a869 968 C~E8 'ON 3NrJHd f1h~ lb ?.3NJ©lld - 1,3,~fJ11 ltfd IJOd~ SUBCHAPTE'ft U. ZN7EPENDENT AUDIT AUTHORITY OP SPECIFIC COUNTIES ~ 115.041. ZNDEFENDENT AUDIT IN COUNTY WITHOUT OFFICF. OF COUNTY AUDITOR. At least once every two years, the commissioners court of a county that does not have the office of county auditor shall have conducted an independent a.:dit of the books, records, and accounts of each of the county officers, agents, and employees and of any other matter that relates to the county's fiscal affairs. Acts 1987, 70th Leg., ch. 149, ~ 1, eft. Sept. 1, 1987. ~ 1:5.042. AUDIT IN COUNTIES WITH FCPULATION LESS THAN 25,000. (a) The commissioners court of a county with a. population o' less than 25,000 may arrange with one or more other counties to jointly employ and compensate one or more special auditoxs for the purposes set forth in Section 115.031. (b) The commissioners court of a county affected by this section may have an audit made of the county becks, either in whole or in part, at any time. regardless of whether ar. arrangement can be made under Subsection (s). The district judge or the grand jury of the county may also order such an audit. Acts 198?, 70th Leg., ch. 149, ~ 1, eff. Sept. 1, 1987. § 115.093. AUDIT BY ACCOUNTANT ZN COUNTIES WITH POPULATION OF 4C,G00 TO 100,000. (a) TY.is section applies to a county with a population of 9C,000 to 10G,ODD. {b) On request by the grand jury, at any term of the district court the district judge of the county shall appoint an auditor to examine the condition of the county finances. The auditor must be of good moral character and intelligence and must be an experienced accountant. (c) The auditor shall examine a1.1 of the books, accounts, reports, vouchers, and orders of the commissioners court that relate co rho county finances, or a part of those items, as ordered and directed by the district judge. The auditor shall count all the money in the of face of the county treasurer r_hat belongs to the ccurty and sha].1 make any other examination the*_ the auditor considers necessary and proper to determine the true condition of *_he county financ®s or t'nat is ordered by the district judge. (d) If necessary, and on the application of the auditor, the district court shall summon witnesses, compel their attendance, and require them tc give testimony. The district ;edge shall ree„t:ire the producticr, of all. books, records, and other evidence rcvuested or desired by the auditor to conduct t:hz investigation. 'Tt:e district fudge may punish for contempt a person who violates an http://tlo2.tJcstate.tx.us/statutes/dots,'LG/caitrnt/htm/1g.D04.00.000115.00.htm 2122/200' 9d ',Jt19c:9t L902 ~c '4ad 9868 ?68 9Z8 ~ 'U! ?N9Hd f~Fi~ 1C A,dhld011~J - !.3~NI1 ldd ~ W02Jd -~- --- order of the judge or a process issued under this section. (e) The auditor shall make a detailed written report to the district court at the earliest practicable. date after appointment. The report must state: (1) the true condition of the county finances; r2) whether the books and records required to be kept by law are correctly maintained; and (3) the condition of each officer's account that i.s included within the scope and provisions of the judge's order. (f) The auditor shall specify in the report each irregularity, omission, and wrongdoing discovered. The auditor shall sign and swear to the report and file it in the office of the district clerk. The report must be brought to the attention of the grand jury as soon as is prat*_icable after the filing. (g) The auditor is entitled to receive compensation for duties performed under this section at a rate not to exceed 525 a day. The compensation shall be paid for the period that is zeasonably required to perform those duties and shall be paid from the county txeasury on the certificate of the district judge that states the number of days the auditor has served and the total amoant due. Acts 1987, 70th S.eg., ch. 249, ~ 1, pff. Sept. 1, 198. ~ 115.044. 6IENNSAL TN DE?ENDENT AUDIT SN CERTAIN COUNTIES (a) A county with a population Cf 239,000 to 242,000 shall conduct 8 biennial independent audit of all books, records, and accounts of each district, county, and precinct officer, agent, or employee,. including those of the regular county auditor, and of all governmental units of the county t:ospitals, farms, and other institutions. The audit must cover all matters relating to the fiscal affairs of the county. The audit shall be conducted in each even-numbered year and must be completed before December 31 of the year. (,b) The commissioners court o£ the county shall employ a disinterested, competent, experienced public accountant or certified public accountant to perform the audit. The court shall enter a contract for the audit at the :first regular meeting o° the court in Sanuary o£ each even-numbered year. The consideration specified in the contract shall be paid from the general fund of the county. (ci T^:is section does net prevent a County from conducting an annual independent audit of the records covered by this section. If a county conducts annual independem audits and completes the audits ba_`ore December 31 of each year, dose audits cons~itut°_ compliance will- the requirements of tY:is section. (d) The audit required under this section is in addition to any special audit prepared under Subchapter C or to any regular or special audit report prepared by the regular county auditor. http://tlo2.tlc.state.tx.uslstatutes/docx/LG/content/htrn/1g.004,00.000115.00.hUn 2/22/2007 Ld 'slylG:2L L822 ~Z '9zd 2868 968 0~8 'OFJ 3hJOHd I"~yd ld ~.9hJ'JB11Fi - 1,3~NI1 1Hd W02l.~ ~,. Acts 1987, 70th Leg., ch. 149, ~ 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd hog., ch. 597, ~ 87, eff. Sept. 1, 1991; Acts 2001, 77th Leg., ch. 669. ~ rl, 52, eff. Sept. 1, 2001. ~ 115.045. ANNUAL INDEPENDENT AUDIT IN COUNTIES WITH POPULATION OF 350,000 OR MORE. (a; A county with a popvlaticn of 350,000 or more shall conduct an annual independent audit of all books, records, and accounts of each district, county, and precinct officer, agent, or employee, -including the regular county auditor, and of all ga•,~ernmental urxits of the county hospitals, farms, and other institutions. The audit shall cover all matters relating to the fiscal affairs of the county. (b) The commissioners court of the county shall employ a disinterested, competent, experienced public accountant or certified publa.c accountant tc perform the audit. The court shall contract for the audit at the regular January meeting of the court. The consideration specified in the contract shall be paid from the general fund of the county. (c) The audit required under this section is in addition to any special audit prepared under Subchapter C or to any regular or special audit report prepared by the regular county auditor. Acts 1987, 70th Leg., ch. 149, ~ 1, off. Sept. 1, 2987. SUBCHAPTER Z. MISCELLANEOUS PROVISIONS ~ 115.901,. EXAMINATION OF CERTAIN RECORDS HY COUNTY AUDITOR OR COUNTY TREASURER. (a) The county auditor or, in a county that does not have the office of county auditor, the county treasurer, shall examine the acenu.r.ts, dockets, and records of each clezk, justice of the peace, and constable and of the sheriff and county tax assessor_collector to determine if any money belonging to the county and in the pvssessi.on of the officer has not been acecunted for and paid ever according to law. (b) If the auditor or treASUrer finds that such money does exist, the auditor or treasurer shall report the findings of the examination to the commissioners court of the ccur.ty at its next term for the purpose of in~.tituting a suit for the recovery of Lhe money. Acts 198?, 70th Leg., ch. 149, § 1, eff. Sept. 1, 198?. Amended by ACtS "_989, list .Leg., Ch. 9~9, ~ I, eff. Aug. 28, 1989. http://tlo2.tlc.stat~.tx.uslstatutesidocs/LG"i/content/htnt/1g.004.00.000115.00.htm 222/2007 8d Wt~t~:9S L©©Z £Z 'Qad 9868 968 0~8 'ON 3NOHd 11h~ lb .lBNbplld - :,3~NI1 ldd WO~Jd y.~`~"- PUBt_IC PARTICIPATION FORM FOR ~~ ,~•~ KERR COUNTY COMMISSIONERS' COURT Z .z`~ INSTRUCTIONS: Fill out all appropriate blanks. Please print or write legibly. Present to the COUNTY CLERK prior to the time that the Agenda Item (or Items) you ~' address are discussed. ^'`~~ u If you are handing out any material or documents to the Court, please make~sure you have one extra copy for the Clerk to ensure that one is put into the record. Name: .~q/~ (~K Address: ~~ ~FQ (1[~~ ~~:5 Telephone: ~~0/ ~~~- Place of Employment: ~~~ Employment Telephone: Do you represent any particular group or organization? Yes No If you represent a group or organization, please state the name, address and telephone number of such group or organization: Which Agenda Item (or Items) do you wish to address: ~ In general, are you for or against such Agenda Item (or Items)? For Against ~~ Signature NOTE: This Public Participation Form must be presented to the County Clerk prior to the time the agenda item(s) are discussed. Once you reach the podium, please state your name and who/what you represent clearly for the court reporter to accurately record who you are.