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COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS
REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Paula J. Hargis
MEETING DATE: November 13, 2007
with my other items.
OFFICE: County Auditor
TIME PREFERRED: In conjunction
SUBJECT: Presentation of audits on the following departments:
1.	JP One
2.	JP Two
3.	JP Three
4.	JP Four
5.	District Attorney
6.	County Attorney
7.	Animal Control
8.	Jail Commissary
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Paula J. Hargis
ESTIMATED LENGTH OF PRESENTATION: 10 Minutes
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: 5:00 PM previous Tuesday
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:
@ .M.
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.
AUDIT OF THE KERB COUNTY JUSTICE OF THE PEACE PCT # 1
To: Judge Tinley & County Commissioners
From: Paula J. Hargis, Kerr County Auditor
Date: November 2, 2007
Subject: Audit of JP No. 1 for the Period 10/01/2006 - 07/31/2007
Background
The justice of the peace is the legal jurisdiction closest to the average citizen. Section 19
of Article 5 of the Texas Constitution provides that: justice of the peace courts have
original jurisdiction in criminal matters of misdemeanor cases punishable by fine only
and such other jurisdiction as may be provided by law. Original jurisdiction is the
authority to accept a case at its inception, try it and pass judgment based upon the laws
and facts. This is distinguished from appellate jurisdiction which is jurisdiction to review
a court's action. The justice of the peace performs the functions of a magistrate and
conducts inquests. A justice of the peace may issue warrants for search and arrest,
conduct preliminary hearings, administers oaths, performs marriages and serve as a
coroner in counties where there is no provision for a medical examiner. The Justice court
also functions as a small claims court in civil matters which exclusive jurisdiction is not
in district or county court and the amount in controversy does not exceed $5,000 (the
threshold amount will be changed to $10,000, beginning September 1, 2007). The
department handles approximately 1,504 cases per year. The department has two
employees with an annual budget of $95,908.
Audit Scope
This audit was a review of procedures and controls for the collections of fees and fines
associated with Justice of the Peace Precinct # 1 Court of Kerr County.
Audit Findings
From the sample of 20 cases, there were four cases which reflected clerical errors of
different types. The most common error was that the shuck (case jacket) showed one
fine amount and either the receipt or the letter to the defendant would reflect another.
There appear to be timing differences between when the shuck was produced and a
defendant requesting drivers training, a trial or an additional fee was assessed because the
case went over 30 days.
11 / 19/2007
Recommendation: We recommend that the shuck be updated to reflect the changes that
occur with the case so that the contents of the shuck and the contents of the file are in
agreement.
The deposits were being made on a weekly basis. The collections were not being kept in
a secure enough environment. We recommended that the clerk take her deposit to the
Treasurer on a daily basis so that the Treasurer could make the deposit on a daily basis.
If the collections are to be held over night, we recommended that the collections be taken
to the Treasurer's safe for overnight security. All of these recommendations have been
adopted. We requested additional information such as a flowchart of tickets, office
inventory and written procedures of the office. These have been supplied to us for our
files.
Overall, we found this office being run in an efficient and productive manner. We
appreciate the cooperation we received from both the JP and the clerk during our audit.
11 / 19/2007 2
AUDIT OF THE KERB COUNTY JUSTICE OF THE PEACE PCT #2
To: Judge Tinley & County Commissioners
From: Paula J. Hargis, Kerr County Auditor
Date: November 2, 2007
Subject: Audit for JP No. 2 for the Period 10/1/2006 - 8/31/2007
Background
The justice of the peace is the legal jurisdiction closest to the average citizen. Section 19
of Article 5 of the Texas Constitution provides that: justice of the peace courts have
original jurisdiction in criminal matters of misdemeanor cases punishable by fine only
and such other jurisdiction as may be provided by law. Original jurisdiction is the
authority to accept a case at its inception, try it and pass judgment based upon the laws
and facts. This is distinguished from appellate jurisdiction which is jurisdiction to review
a court's action. The justice of the peace performs the functions of a magistrate and
conducts inquests. A justice of the peace may issue warrants for search and arrest,
conduct preliminary hearings, administers oaths, performs marriages and serve as a
coroner in counties where there is no provision for a medical examiner. The Justice court
also functions as a small claims court in civil matters which exclusive jurisdiction is not
in district or county court and the amount of the controversy does not exceed $5,000 (the
threshold amount will be changed to $10,000, beginning September 1, 2007). The
department handles approximately 831 cases per year. The department has two
employees with an annual budget of $97,988.
Audit Scope
This audit was a review of procedures and controls for the collections of fees and fines
associated with Justice of the Peace Precinct # 2 Court of Kerr County.
Audit Findings
In sampling 26 cases, we found one clerical error regarding the fine amount on the shuck
(case jackets) which was corrected when the fine was paid.
11/19/2007
Recommendation:
We recommend that more caution be made when printing the shucks so that the fine on
the shuck agrees with the fine on the ticket or letter. We also recommend that the shuck
be marked closed when the file is complete.
The deposits are being made on a weekly basis. There is a safe located in the JPs Office
so the funds are secure. We would like for these deposits to be made daily, but since
there is a secure environment for the funds, weekly deposits will be acceptable since this
office is not conveniently located to bring to the Treasurer's office on a daily basis.
Overall, we found this office being run in an efficient and productive manner. We
appreciate the cooperation that was received both from the JP and the clerk during our
audit procedures.
11 / 19/2007 2
AUDIT OF THE KERB COUNTY JUSTICE OF THE PEACE # 3
To: Judge Tinley & Commissioners Court
From: Paula J. Hargis, Kerr County Auditor
Date: November 2, 2007
Subject: Audit of JP NO.3 for the Period 10/1/2006 - 07/31/2007
Background
The justice of the peace is the legal jurisdiction closest to the average citizen. Section 19
of Article 5 of the Texas Constitution provides that: justice of the peace courts have
original jurisdiction in criminal matters of misdemeanor cases punishable by fine only
and such other jurisdiction as may be provided by law. Original jurisdiction is the
authority to accept a case at its inception, try it and pass judgment based upon the laws
and facts. This is distinguished from appellate jurisdiction which is jurisdiction to review
a court's action. The justice of the peace performs the functions of a magistrate and
conducts inquests. A justice of the peace may issue warrants for search and arrest,
conduct preliminary hearings, administers oaths, performs marriages and serve as a
coroner in counties where there is no provision for a medical examiner. The Justice court
also functions as a small claims court in civil matters which exclusive jurisdiction is not
in district or county court and the amount in controversy does not exceed $5,000 (the
threshold amount will be changed to $10,000, beginning September 1, 2007). The
department handles approximately 2,067 cases per year. The department has two
employees with an annual budget of $99,428.
Audit Scope
This audit was a review of procedures and controls for the collections of fees and fines
associated with Justice of the Peace Precinct # 3 Court of Kerr County.
Audit Findings
There were 29 cases sampled for this audit. There were nine clerical mistakes. The fees
listed on the shuck (case jacket) did not agree with the documentation in the jacket. The
shuck did not reflect changes to fines as were recorded in the documentation. Some of
the fees were not broken down on the receipt. Some of the shucks were not marked
closed.
11/19/2007
Recommendations:
We recommended that more caution be taken when printing the shucks so that they
reflect the same fines, refunds, etc as the documentation. We also recommend that a
copy of the refund check be placed in the shuck along with a better explanation of the
special details involving a case. The deposits are being made on a weekly basis and
there is not a secure environment for the collections.
A cash box has been purchased for the daily collections which are being placed in a
locked drawer. The clerk is preparing a daily deposit which she is taking to the
Treasurer's Office to be taken to the bank. If the collections are not sufficient for a daily
deposit, the funds are being placed in the Treasurer's safe overnight for security in a
locked bank bag. We requested additional information such as a flowchart of tickets,
office inventory and written procedures of the office. These have all been supplied to us.
Overall, we found this office being run in an efficient and productive manner. We
appreciate the cooperation that was received from both the JP and the clerk during our
audit.
11/19/2007 2
AUDIT OF THE KERB COUNTY JUSTICE OF THE PEACE PCT # 4
To Judge Tinley & Commissioners Court
From: Paula J. Hargis, Kerr County Auditor
Date: November 2, 2007
Subject: Audit of JP No. 4 for Period 10/01/2006 - 07/31/2007
Background
The justice of the peace is the legal jurisdiction closest to the average citizen. Section 19
of Article 5 of the Texas Constitution provides that: justice of the peace courts have
original jurisdiction in criminal matters of misdemeanor cases punishable by fine only
and such other jurisdiction as may be provided by law. Original jurisdiction is the
authority to accept a case at its inception, try it and pass judgment based upon the laws
and facts. This is distinguished from appellate jurisdiction which is jurisdiction to review
a court's action. The justice of the peace performs the functions of a magistrate and
conducts inquests. A justice of the peace may issue warrants for search and arrest,
conduct preliminary hearings, administers oaths, performs marriages and serve as a
coroner in counties where there is no provision for a medical examiner. The Justice court
also functions as a small claims court in civil matters which exclusive jurisdiction is not
in district or county court and the amount in controversy does not exceed $5,000 (the
threshold amount will be changed to $10,000, beginning September 1, 2007). The
department handles approximately 1,024 cases per year. The department has two
employees with an annual budget of $111,928.
Audit Scope
This audit was a review of procedures and controls for the collections of fees and fines
associated with Justice of the Peace Precinct # 4 Court of Kerr County.
Audit Findings:
From the sample of 17 cases, there were two cases which reflected some type of clerical
error. Both of these cases required more detail be placed on the shuck (case jacket) to
reflect the documentation that was in the jacket.
11/19/2007
Recommendation:
We recommend that the shuck be updated to reflect the changes that occur with the case
so that the contents of the shuck and the contents of the file are in agreement.
This office does make their deposits on a daily basis. They do have their daily
collections in a secure environment. We requested additional information such as
flowchart of tickets, office inventory and written procedures of this office. All of this
information has been received.
We found this office being run in an efficient and productive manner. We appreciate the
cooperation that both the JP and the clerk provided to us during our audit. We also
received some very positive suggestions from this office to supply to the other offices in
doing their daily reports.
11 / 19/2007 2
Audit ofDistrict 216 Dish At~o~ney Office
To: Jeannie Hargis, Kerr County Auditor
From: Kenneth Ruark
Date: 10/3/2007
Audit Period 8/31 /2006 - 9/30/2007
Background
The District 216 District Attorney's office is responsible prosecuting the criminal activities for
the counties of Bandera, Gillespie, Kendall and Kerr. The office has a staff of seven, including
the District Attorney. The offices annual operating budget is approximately $427,000.
This audit was a review of the funds controlled by the DA's office for the Collection Account
(Hot Check Fund), Forfeiture Funds (Attorney Law Enforcement Fund) and other funds
controlled by the DA's office. The uses of the Collection Account are governed by the Texas
Penal Code, Section 31. The uses of the Forfeiture Funds are governed by Article 59 of the Code
of Criminal Procedure.
Audit Findings
1. Dormant Accounts
A review of the bank account records indicated that six of the eight bank accounts controlled by
the 216'i' District Attorney's Office were considered dormant for lack of activity for the audit
period. Of the six accounts, only one check was issued at 9/21/07 to correct a pension issue for
one of the employees. As of the August, 2007 bank statement dates, 86% of the bank account
funds on hand at the office ($103,377.58 of $120,494.39) had not been active for any reason
during the audit period. The purpose of the inactive accounts could no longer be stated by the
office staff responsible for the administration of these accounts. Four of the checking accounts
had no physical check stock associated with the accounts.
2. Bank Account Reconciliation
A review of the activity of the bank accounts indicated that bank account check register activity
had not been reconciled to the bank statement activity. A reconciliation of the bank account
activity for all bank accounts made during the audit did not find any discrepancies between the
check registers and bank statements.
Page 1 of 2
Audit Recommendations
1. Dormant Accounts
A complete review of the "dormant" accounts should be made to determine the necessity of the
accounts. A determination should also be made concerning the applicable statutes pertaining to
the accounts for proper use and documentation. Accounts without physical check stock should
be combined or closed according to appropriate state regulations or code.
2. Bank Reconciliation
As an improvement to internal controls, consideration should be given to reconciling the check
register activity against the bank statement activity for all accounts under the control of the 216th
DA's office. This function may best be performed by a department outside the office of the
District Attorney. Consideration should also be given for obtaining banking software to facilitate
this function.
General Comments
1. Office Facilities
The office space of the 216' District Attorney is inadequate and antiquated for the functions of
the office. In the future, new office space will be needed.
2. File/Record Retention
The District Attorney is pursuing with the Texas State Library his concerns relating to record
retention of DA files. Most case records are filed with the Clerks office and a duplicate of the
records are maintained by the DA's office. This duplication of records has now created a storage
issue that may be resolved with the destruction of the duplicate records in the DA's office if the
Texas State Library allows those records to be destroyed.
Page 2 of 2
Audit of Kerr C'oLn~y At~osney O~ioe
To: Jeannie Hargis, Kerr County Auditor
From: Kenneth Ruark
Date: 10/ 12/2007
Audit Period 8/31/2006 - 9/30/2007
Background
The main duties of the county attorney are to represent the state in criminal cases. The county
attorney works with law enforcement officers in the investigation and preparation of cases to be
heard before the criminal courts. When requested in writing, the county attorney provides legal
counsel to county officers. Other duties include prosecution of juvenile offenders, representation
of victims of violence in protective orders and representing the Texas Department of Protective
& Regulatory services in removing children from abusive households.
The County Attorney prosecutes Class A, B & C, misdemeanors arising out of the County Court-
at-Law, County Court and all Justice of the Peace Courts. Administrative duties include advising
Commissioners' Court and County Officials and the handling daily legal concerns of the County.
This includes collecting "Hot Checks" less than $1500 and providing Discovery documents to
defense attorneys for a fee. The County Attorney collects in excess of $200,000 in "Hot Checks"
per year and also collects approximately $2,000 in Discovery Fees per year. The County
Attorney is elected by the voters of Kerr County and serves for a four year term.
The County Attorney's office has a staff of seven and an annual budget of $460,000.
Audit Scope
This audit was a review of procedures and controls in the administration of the "Hot Check" and
"Discovery Fund" accounts maintained by the County Attorney's office. It is the opinion of the
auditor that the procedures and controls in place protect the assets of the County. The audit
findings and recommendations listed below offer an improvement of internal controls for both
the "Hot Check" and "Discovery Fund" accounts.
Audit Findings
1. Outstanding Check Report -Hot Fund Account
The Outstanding Check Report which is used to list the outstanding checks for the purpose of
reconciliation and resolution contains old encashed checks dating back to 2000 and an incorrect
listing of manually issued checks dating to 2004. The amounts outstanding by year are: 2000 -
$58.52; 2001 -- $86.70; 2002 - $861.67; 2003 -- $1380.90; 2004 -- $5020.18; 2005 -$102.83;
2006 - $1079.13; 2007 - $24985.50; Total $33575.83. The age of these older than one year
outstanding checks or incorrectly listed as open checks overstates the outstanding listing and
bank balance by approximately $7500.00. The value and accuracy of this report is diminished
with these old and unresolved times.
Page 1 of 2
Audit Findings -- Continued
2. Discovery Fund -Maintaining Ledger Balances
The invoices and logs maintained for the Discovery Fund does not include a formal procedure
for maintaining a ledger balance for each defense attorney that has been billed or for amounts
paid. The only time a balance is calculated is at month end when new invoices are created and
sent to the defense attorneys. Previous months billing and payments files are reviewed and a
new invoice is created for the current month containing any previous month's unpaid invoices
found in file records and any new charges. This process is repeated month to month with an
outstanding amount owed calculated at month end. This current process does not create a ledger
balance that would be considered generally accepted accounting standards that can be used for
tracking invoices and payments for defense attorneys.
Audit Recommendations
1. Hot Check Fund -- Outstanding Check Report
The County Attorney's office should make a detailed review of the Outstanding Check report.
Any erroneous checks listed should be removed from the report with the advice of PAPCOM, the
software provider. A policy should be considered for removing or reporting to the state checks
older than one year following the Texas Unclaimed Properties statutes. Follow up with the
payee for outstanding checks should be considered for checks older than three months when
listed on the Outstanding Check Report.
2. Discover Fund -Maintaining Ledger Balance
The County Attorney's office should consider maintaining a "ledger balance" accounting for
each defense attorney that requests discovery information for amounts billed and payments
received following generally accepted accounting practices. This information can be maintained
in the spreadsheet format that was provided by the auditor or any financial software that
maintains ledger balances.
Page 2 of 2
Audit of K~r C'oLU~y Anm~al C,or~rol
To: Jeannie Hargis, Kerr County Auditor
From: Kenneth Ruark
Date: 10/22/2007
Audit Period 8/01 /2007 - 9/30/2007
Background
The Kerr County Animal Control operates shelter and adoption programs to protect and find
homes for unwanted animals. They license animals to help identify and aid in the return of lost
pets. Animal Control enforces ordinances, investigate cruelty to animals, investigate complaints
and handle bite investigations and animal quarantines. The deparhnent handles approximately
5,000 animals per year with about 400 adopted each year. The department has six employees
with an annual budget of $291,000.
Audit Scope
This audit was a review of procedures and controls for the collection of fees associated with
licensing of animals in Kerr County.
Audit Findings
1. Receipt Journal
Multiple receipt journals (4) were kept by the type of transactions that are made to the Animal
Control center resulting in duplication of effort for making deposits and filing deposit control
forms. At the completion of the audit, the Director of Animal Control instituted a new procedure
of using only one receipt journal and listing multiple types of receipts on the receipt deposit
form. This eliminated multiple receipt journals and reduced the amount of filing necessary while
maintaining adequate control of all receipts. In addition, the Director of Animal Control will
purchase sales and receipt software to automate this process and will contact the Kerr County
Auditor staff for assistance with installation.
Page 1 of 1
AGENDA PLACEMENT MEMO
DATE: October 24, 2007
TO: Commissioners Court
FROM: Paula J. Hargis, County Auditor
SUBJECT: Jail Commissary Annual Audit Report
REQUESTED ACTION/RECOMMENDATION:
I recommend that the commissioners Court review and approve the annual audit report of
the Jail Commissary.
SCOPE:
The scope of this audit is to verify the correctness of the Jail Commissary and Inmate
Trust accounts by examining receipts and disbursement and observing current procedures
to ensure compliance with the law as stated in Chapter 351.0415 of the Local
Government Code.
BACKGROUND:
The County's Auditor's office has submitted to the Commissioner's Court the audit
report on the operations of the Jail Commissary for the year ending September 30, 2007.
State law allows the Sheriff of a county to operate a jail commissary for the use of
prisoners in the jail. The law also gives the Sheriff exclusive control of the money
generated by commissary operations, and it establishes rules for the operation of the
commissary. Per the statues, the County Auditor is required to perform annual audits of
the operations and accounts of the commissary. The audits must be reported to the
Commissioner's Court.
Specific procedures included in the audit include:
Verification of the correctness of the accounts of the jail commissary by
examining the transactions underlying those balances.
Verification of the balances of the Jail Inmate Trust Account.
Verification of the physical inventory of commissary supplies, and
• Examination of expenditures of commissary funds. This last step is necessary
because state law places the following limitations on the expenditure of
commissary funds: (1) to fund a program addressing the social needs of the
prisoners, (2) to supply prisoners with clothing, writing materials or hygiene
supplies, (3) to establish and fund the commissary operations, (4) to fund, staff
or equip a library for the prisoners, and (5) fund physical plant improvements,
technology, equipment and inmate programs.
OPERATIONS AND MAINTENANCE:
If needed, specific recommendations for improving the operations of the commissary are
included in the audit report. I have recommended that the Sheriff and the Commissary
staff review the markups placed on items sold in the commissary. Costs have risen over
time and a small increase to insure that costs are covered would be warranted at this time.
I have also recommended that the Sheriff purchase an automated accounting program for
the Commissary to provide a more comprehensive financial picture and to increase
productivity as well as provide for better internal control.
LEGAL INFORMATION:
Chapter 351.0415 of the Texas Local Government Code established the standards for
operating, auditing and report on the Jail Commissary. The statute reads as follows:
(a) The sheriff of a county may operate, or contract with another person to
operate, a commissary for the use of the prisoners committed to the county
jail. The commissary must be operated in accordance with rules adopted
by the Commission on Jail Standards.
(b) The sheriff:
(1) has exclusive control of the commissary funds;
(2) shall maintain commissary accounts showing the amount of
proceeds from the commissary operation and the amount and
purpose of disbursements made from the proceeds; and
(3) shall accept new bids to renew contracts of commissary suppliers
every five years.
(c) The sheriff may use commissary proceeds only to:
(1) fund, staff, and equip a program addressing the social needs of the
county prisoners, including an educational or recreational program
and religious or rehabilitative counseling;
(2) supply county prisoners with clothing, writing materials, and
hygiene supplies;
(3) establish, staff, and equip the commissary operation and fund the
salaries of staff responsible for managing the inmates' commissary
accounts;
(4) fund, staff, and equip an educational use and a law library for the
educational use of inmates; or
(5) fund physical plant improvements, technology, equipment,
programs, services and activities that provide for the well-being,
health, safety, and security of the inmates and the facility.
(d) At least once each county fiscal year, or more often if the commissioners
court desires, the auditor shall, without advance notice, fully examines the
jail commissary accounts. 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.
PROJECT SCHEDULE:
The report has already been submitted to the Sheriff Any recommendations for
improving the operations of the commissary will be reviewed and implemented within
the next 60 days. After acceptance by the Commissioners' Court, the report will be
forwarded to the Texas Jail Standards Commission.
PRECEDING COURT ACTION:
As this is a statutorily required annual audit report, the Commissioners Court has taken
no previous action on this audit. The County Auditor's office has been submitting
annual jail commissary audit reports since the implementation of the statue.
APPROVED BY:
Attachments
KERB COUNTY SHERIFF'S OFFICE AUDIT OF THE PROCEDURES
AND OPERATIONS OF THE COMMISSARY ACCOUNT
FOR THE PERIOD OCTOBER 1, 2006 -SEPTEMBER 30, 2007
PREPARED BY THE KERB COUNTY AUDITOR'S OFFICE
SCOPE:
The scope of this audit is to verify the correctness of the Jail Commissary and Inmate
Trust accounts by examining receipts and disbursements and observing current
procedures to ensure compliance with the law as stated in Chapter 351.0415 of the Local
Government Code.
SCHEDULE OF WORKING PAPERS:
Schedules Prepared for Fiscal Year 2007
October 1, 2006 -September 30, 2007
Schedule
Statement of Cash Flow
Disbursement by Category
Revenues by Category
Attachment Schedule
A-1 Operating and Cash Flow for the Fiscal Year 2007
AUDIT OF THE PROCEDURES AND OPERATIONS OF THE COMMISSARY
ACCOUNT FOR THE PERIOD OCTOBER 1, 2006 -SEPTEMBER 30, 2007
OBJECTIVE:
The objective of the Jail Commissary is to provide the inmates confined to the Kerr
County Jail the opportunity and procedures to purchase commissary and health items
through their trust fund accounts.
11 / 19/2007
COMMISSARY OPERATION:
Kerr County operates a fully staffed Jail Commissary for approximately 14 years.
The staff consists of one full time employee. In addition, several inmate trustees worked
in inventory handling part-time when needed. Kerr County provides space in the
Detention Facility which serves as a warehouse and an office for the Commissary.
Chapter 351.0415 of the Local Government Code states, "The Sheriff of a county may
operate, or contract with another person to operate a commissary for the use of the
prisoners committed to the county jail."
• A large variety and selection of products is provided per the requirements of the
Kerr County Sheriff's Office.
• Commissary price increases only with the approval of the Sheriff's office.
• On-site Manager to handle Commissary operations. Trustee labor is used to
assist in distributing and collecting order forms and distribute Commissary
packages.
• Computer system-inmate account balances can be updated from Kerr County
Criminal Justice Jail Software -Odyssey.
• Proper accounting of all Commissary related transactions.
• Responsible for all federal, state and local license and permits.
• Payment of all taxes associated with the operation.
OPERATING PROCEDURES:
Each inmate is given an order form each week. The completed forms are collected the
evening before and purchases are then delivered to the inmate the following day. Each
inmate's order contains a receipt identifying the inmate, his previous balance, an
itemization of his purchase which includes sales tax (sales tax is included in the price),
and his ending balance. Indigent commissary is also provided once a week.
FINDINGS AND OBSERVATIONS:
The Jail Commissary and the Inmate Trust bank account balances were verifed by
reviewing bank reconciliations and by examining the reports. In addition, Cash Flow
Statements for the Jail Commissary account were prepared for the fiscal year. The Cash
Flow Statements (Schedule A-1) reconciled all funds received and disbursed to the
ending bank balance for the fiscal year. Cash Flow activity for the fiscal year is outlined
below.
11/19/2007 2
Schedule Cash Flow for the Fiscal Year 2007
Beginning Ending
October 1, 2006 Balance De osits Disbursements Balance
Sept 30, 2007 $30,427.09 $186,895.58 ($202,002.19) $15,320.48
ANALYSIS OF EXPENDITURES
Invoices paid from the Jail Commissary account during the period audited were examined
by the County Auditor's Office to determine if the expenditure fell within the five
categories specified by Chapter 351.0415 of the Local Government Code. In the
opinion of the County Auditor's Office, the Jail Commissary's expenditures for the
period from October 1, 2006 to September 30, 2006 were substantially in compliance
with the Local Government Code.
RECONCILIATION OF THE INMATE TRUST ACCOUNT
The Inmate Trust Bank Account is reconciled by the Jail Secretary in the Sheriff's
Department with the deposit slips, checks and computer generated report showing the
total funds held by inmates.
INDIGENT CARE PACKETS
Indigent care packets are distributed to inmates who maintain $0.50 (fifty-cents) or less in
their account for a period of 7 days. Weekly care packs include toothpaste, a pen, 5x8
tablet, 3 envelopes, and 1 bar of soap. Monthly care packs include toothbrush,
toothpaste, soap, 3 shampoo packets, 3 envelopes, pen, razor, comb, and 4 deodorants.
EDUCATIONAL PROGRAMS
GED Program has been established to provide a high school diploma to those inmates
Copying for inmates is done by the Sheriff's office at $0.10 (ten cents) a copy.
CONCLUSION
In the opinion of the County Auditor's office, the operation of the Jail Commissary is
substantially in compliance with Charter 351.0415 of the Local Government Code.
Beneficial programs and services are being provided to the inmate population. The
County Auditor's Office appreciates the assistance and support provided by the Sheriff's
Office in conducting this audit.
11 / 19/2007 3
11/19/2007
REVENUE:
Inmate Purchases
TOTAL REVENUE
EXPENDITURES:
Commissary Purchases
Inmate Jail Use
Indigent Expense
gales Tax
Inmate Telephone
Inmate Medical
TOTAL EXPENDITURES
REV OVER EXP
INMATE DEPOSITS
Less Refunds.
TOTAL DEPOSITS
TOTAL
AUGUST SEPTEMBER
JUNE JULY
MAY $115,d04fJ0
CH APRIL $10,464.52 $9,51"7.87 1---~~
COMMISSARY REVENUE 8 EXPENSE SUMM~U~Y FEBRUARY MAR 11060.25 $115AeA `~
DECEMBER $10,584.°A $11,014,09 $ $10,464.52 $9,517.87
f0R THE YE NOVEMBER EPTEMBER 30, 2 $8509.14 $11,060.25
OCTOBER 10,359.70 $10,284.69 11,p1d,89
$9433.40 $9,A40.7D $ $8,559.14 $10584.90 $
$6,955.66 10359.70 $10z~89 $47,742.50
$1719.18 8gpd030 $
$9,433.40 $5,186.13 $4,183.61 $28,209.52
$7,719.18 $6,95566 $4,441.90 $3,840.98 $7,896.28
$2,690.85 $2208.56 $2,488.80 $305.68 $9,121.19
$3,381.62 $5,898.71 $2Dp7.18 $1,349.28 $859.00
$3,117 'a $551.62 $2,835.67 ~qg 42 $647.52 $907 91 $35 940.82
$4,695.31 $763.20 82 $904.19 $2,794.00
$4,01802 $3522.17 93327 $1,060.18 $13{x,69 gg66.53 $3,393.16
$2,59749 $2,807.69 $815.81 $048.31 ~p0'82 $998.00 $
$2,93229 $1414.73 $465.91 $650.87 $778.11 $1,990.00
$2,841.01 $1,313.19 $t19.10 $78338 $g 127.65 $2,392.53 $128,910.91
$860.99 $384.83 $713.67 $714.25 $2,52830 $11,78325
$626.95 $583"98 $2,408.00 $2,484.00 $13,32528
$2,101.93 $8,945.27 $11,25830
$6,858.32 $13,385.40 $13,506.01
$8,899.T3 $1,096.77 $2,265.38 ~~
$208 45 $2 860.76
$9,623.52 $10,094'02 $13'589.93 $2,069.62
$6,981.42 $1,472.37 $2'8.50
$13,917.62 $1,36q.96 $194,325.50
$653.32 $3,23023 $17,896.94 $54,221.88
$1gp.12 17,896.9A $17,896.94 $3,279.2-0 $140,104.62
$25.76 $17,896.94 $ $q,609.48 $14,611.70 .128910.91
$5,198.44 $18,384.14 $3,562.171 $13,287 A9
233.83 $2,476.55) 14334,77 $11,193.71
15,613.28 $19,716.A7 $16,22023 $$3,76681 $t0~160.31 $15,42039 $
$7,105.99
85,891.70 $2,658.83 $14,8,59 ~$g,114.3d $10,448.72
$9,619.19 $1eaR9830 $13,021.59 $
812.954.
Beginning Cash Bal