ORDER NO.31334
REPORT OF CASH POSITION AT MAY 31, 2009 AND RESULTS OF
OPERATIONS FOR EIGHT MONTHS THEN ENDED AND KERB COUNTY
TREASURER PAYROLL EXPENSE REPORT FOR MAY, 2009
Came to be heard this the 8th day of June, 2009, with a motion made by Commissioner
Letz, seconded by Commissioner Oehler, the Court unanimously approved by a vote of
4-0-0 to:
Approve Kerr County Auditor -Report of Cash Position at May 31, 2009 and Results of
Operations for eight months then ended and the Kerr County Treasurer Payroll Expense
Report for May, 2009.
t
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err County, 2'ea~as
Office of tFieA~tor
REPORT OF CASH POSITION
At May 31, 2009
and
RESULTS OF OPERATIONS
For the eight months then ended




;ce Fr
`•
Paula J. Hargis
KERR COUNTY AUDITOR
700 Main, Room 103, Kenville, Texas 78028
Tel: (830)792-2237 • Fax:(830)792-2238
E-mail: jhargis@co.kerctx.us Website: www.co.ken.tx.us
June 3, 2009

~r.
Honorable N. Keith Williams, District Judge
~"' Honorable Commissioners Court:
Pat Tinley; County Judge
Buster Baldwin, Commissioner, Precinct One
""' Bill Williams, Commissioner, Precinct Two
Jonathan Letz, Commissioner, Precinct Three
Bruce Oehler, Commissioner, Precinct Four
Gentlemen:
In accordance with Local Government Code SEC 114.025 and the guidelines provided by
the Standard Financial Management System for Texas Counties issued by the
~ Comptroller's Office of the State of Texas, I submit herewith my report of the cash
position of Kerr County, Texas at May 31, 2009 together with the results of operations
for the eight months then ended.
Sincerely,
~r
Paula J. Hargis, CPA
~„ Kerr County Auditor




~.
err County, 2e.~as
Reportable Conditions
For the Month Ended May 31, 2009
There were no reportable conditions during the month of May, 2009.



r
Derr County, Texas
Departmental Standings
As of May 31, 2009
Fee Office	Findings During Reportable	April Report
	Last Audit Conditions	Reviewed
County Attorney	No -	Yes
County Clerk	Yes --	Yes
County Treasurer	No --	Yes
Court Collections	No -	Yes
District Clerk	Yes -	Yes
Jail	Yes -	Yes
Jp 1	Yes -	Yes
JP 2	Yes -	Yes
JP 3	Yes -	Yes
JP 4	Yes -	Yes
Motor Vehicle Services	No -	Yes
Sheriff	No -	Yes
Tax Assessor-Collector	Yes -	Yes


~ru' County, Texas
Audits
For the Period of
October 1, 2008 -May 31, 2009


w,
r.
xerr County, 7eXas
Audit Status
As of May 31, 2009
Department	Status
Jail Commissary	Completed
ESD No. 2 Mountain Home	Completed
JP 1	Completed
JP 2	Completed
Jp 3	Completed
JP 4	Completed
County Clerk Trust Accounts	Completed
ESD No. 1 Ingram	Completed
Election Services	Completed
Tax Assessor-Collector	In Progress
Motor Vehicle Services	In Progress
District Clerk	In Progress
Jury	In Progress
County Law Library	In Progress
District Records Management	In Progress
Findings

in
xe~-' County, `!eaCas
Schedule of Long Term Debt
For the Month Ended May 31, 2009


+~r
KERR COUNTY, TEXAS
SCHEDULE OF LONG TERM DEBT
(Principal and Interest)
as of May 31, 2009
Description Payment Bond Interest Total Total Remaining
Date Principal Payment Bond Payment Bond Principal
1994 Jail
Bond 02/15/2009 455,000.00 41,863.00
08/15/2009 32,194.00 529,057.00 1,515,000.00
02J15/2010	480,000.00	32,194.00	
08/15/2010		21,994.00	534,188.00 1,035,000.00
02/15/2011	505,000.00	21,994.00	
08/15!2011		11,263.00	538,257.00 530,000.00
02/15/2012	530,000.00	11,262.00	541,262.00 0.00
TOTAL	1,970,000.00	172,764.00	2,142,764.00
2005 Series
Certification of
Obligation 02/15/2009 375,000.00 12,900.00
08/15/2009 6,337.50 394,237.50 390,000.00
	02/15/2010	390,000.00	6,337.50	396,337.50	0.00
					
TOTAL		765,000.00	25,575.00	790,575.00	
2006 Bank of					
America Note	03/16/2009	205,681.14	25,782.29	231,463.43	436,468.13
	03/16/2010	213,939.23	17,524.20	231,463.43	222,528.90
	03116/2011	222,528.90	8,934.54	231,463.44	0.00
TOTAL		642,149.27	52,241.03	694,390.30	
2008 Series					
Tax Note
Frost Bank	
02/15/2009	
135,000.00	
70,356.00	
205,356.00	
1,645,000.00
	02/15/2010	200,000.00	50,985.00	250,985.00	1,445,000.00
	02/15/2011	275,000.00	43,148.00	318,148.00	1,170,000.00
	02/1512012	290,000.00	33,825.00	323,825.00	880,000.00
	02/15/2013	880,000.00	14,520.00	894,520.00	0.00
		1,780,000.00	212,834.00	1,992,834.00	
TOTAL DEBT					
OBLIGATION					
468.13
986
3
AT 5/31/09					,
,

o..
~ar
Sri' County, 7earas
Schedule of Funds on Deposit
For the Month Ended May 31, 2009


stir
7~rrCounty, Texas
Schedule of Funds on Deposit
As of May 31, 2009
Financial Institution	Type of Investment	Bal 5/31/2009
err
Security State Bank -County Depository	
Checking/Savings	
181,185.10
TexPool -Investment Svc for Public Funds	State Investment Pool	3,005,533.60
TexPool - 2008 Capital Loan	Capital Loan	815,574.85
""' Health Insurance Reserve Fund	Reserve	155,785.74
Security State Bank and Trust	Certificates of Deposit	4,000,000.00
'~"' Texas Capital Bank	Certificates of Deposit	245,000.00
Viewpoint Bank	Certificates of Deposit	245,000.00
Total		8,648,079.29
®w

-02-2009 03:58 PM KERR COUNTY, TEXAS PAGE: 1
~ POOLED RECONCILIATION REPORT
AS OF: MAY 31ST, 2009

ND ACCOUNT# ACCOUNT NAME
CLAIM ON CASH
BEGINNING CURRENT CURRENT
BALANCE ACTIVITY BALANCE
0	103-100	NOW ACCOUNT	5,597,909.99 (	1,028,899.17)	4,516,555.32
~0	103-900	HEALTH INS RESERVE	0.00	0.00	0.00
11	103-100	CLAIM ON POOLED CASH	102,726.19	7.30	102,733.44
2	103-100	NOW ACCOUNT	18,127.66	1.29	18,129.15
4	103-100	NOW ACCOUNT	56,096.58 (	11,228.35)	99,870.23
IS	103-100	NOW ACCOUNT	1,195,071.29 (	203,870.17)	991,201.12
-6	103-100	NOW ACCOUNT	822,395.32	358.08	822,703.40
8	103-100	NOW ACCOUNT	121,999.32	190.92	122,135.29
19	103-100	NOW ACCOUNT	198,519.99 (	29,078.70)	119,990.79
20	103-100	NOW ACCOUNT	18,818.83	20.65	16,839.98
1	103-100	NOW ACCT	96,252.43 (	6,501.26)	89,751.17
~2	103-100	NOW ACCOUNT	83,561.01	5.99	63,566.95
23	103-100	NOW .A000iTNT	( 19,085.22)	5,638.55 (	8,496.67)
'S	103-100	NOW ACCOUNT	9,208.97	2,194.31	11,403.26
6	103-100	NOW ACCOUNT	36,353.10	( 156.42)	36,196.68
27	103-100	NOW ACCOUNT	26,466.99	736.62	27,225.81
?8	103-100	NOW ACCOUNT	110,463.76	25,809.82	136,273.58
?9	103-100	NOW ACCOUNT	( 60,146.56)	45,163.33 (	14,963.23)
~{
-31	103-100	NOW ACCOUNT	17,319.93	266.63	17,566.06
33	103-100	NOW ACCOUNT	18,713.65	399.88	19,108.53
34	103-100	NOW ACCOUNT	2,779.72	0.06	2,779.78
X35	103-100	NOW ACCOUNT	( 507.61)	739.90	232.29
36	103-100	NOW ACCOUNT	502.66	0.09	502.70
37	103-100	NOW ACCOUNT	( 7,269.72)	( 26,775.00)	( 34,039.72)
38	103-100	Now Account	17,130.29	( 1,702.32)	15,427.92
					
39	103-100	NOW ACCOUNT	183.61	0.01	163.62
90	103-100	CASH	12,897.56	1,247.28	19,144.69
91	103-100	CASH	110,381.97	( 80,366.50)	30,015.97
X50	103-100	NOW ACCOUNT	748,051.81	( 9,997.29)	738,054.52
58	103-100	NOW ACCOUNT	33,669.90	3,656.86	37,326.76
59	103-100	NOW ACCOUNT	40,138.22	2.85	40,141.07
X61	103-100	NOW ACCOUNT	0.00	0.00	0.00
62	103-100	NOW ACCOUNT	( 57,902.73)	5,626.15	( 52,276.58)
63	103-100	NOW ACCOUNT	19,536.79	1.03	14,537.77
64	103-100	BANC OF AMERICA CAPITAL LEASE	502.95	2,962.98	2,965.93
X65	103-100	NOW ACCOUNT	40,151.53	2,637.18	92,786.71
70	103-100	NOW ACCOUNT	19,104.91	130.52	14,235.43
71	103-100	NOW ACCOUNT	95,976.72	3.23	45,979.95
X76	103-100	TRANSACTION ACCOUNT	222,859.45	( 28,610.76)	199,298.69
77	103-100	NOW ACCOUNT	39,081.85	( 72.23)	39,009.62
BO	103-100	NOW ACCOUNT	3,559.93	0.25	3,555.16
~81	103-100	CASH	69,777.60	( 24,590.39)	95,237.96
					
82	103-100	NOW ACCOUNT	20,796.22	( 628.57)	20,167.65
83	103-100	NOW ACCOUNT	137,672.91	( 31,132.19)	106,590.22
64	103-100	TRANSACTION ACCOUNT	0.00	0.00	0.00
~ 85	103-100	NOW ACCOUNT	121,633.78	( 3,351.67)	118,481.91

i
~02-2009 03:58 PM KERR COUNTY, TEXAS
POOLED RECONCILIATION REPORT
AS OF: MAY 31ST, 2009
ID ACCOUNT# ACCOUNT NAME
86 103-100 NOW ACCOUNT - CLAIM ON CASH
'7 103-100 NOW ACCOUNT-CLAIM ON CASH
3 103-100 CASH
TOTAL CLAIM ON RESERVES
BEGINNING
BALANCE
919,373.01
107,291.72
8,822.62
10,518,081.10
CASH IN BANK
9	103-101	POOLED CASH
99	103-102	HEALTH INSURANCE CLEARING ACCT
~9	103-900	HEALTH INS RESERVE
9	105-101	CERTIFICATES OF DEPOSIT - SSB
~~yy
'J9	105-125	TEXPOOL INVESTMENTS
99	105-126	TEXPOOL - 2008 LOAN
	TOTAL RESERVES	IN POOL FUND
E TO OTHER FUNDS
99 207-000 DUE TO OTHER FUNDS
9 207-900 DUE TO HEALTH INS RESERVE
TOTAL DUE TO OTHER FUNDS - RESERVES
CURRENT
ACTIVITY
42,883.67)
3,527.11)
57,223.76
1,378,729.30)
PAGE: 2
CURRENT
BALANCE
371,989.34
103,764.61
66,046.38
9,139,351.80
793,160.45 ( 611,975.35) 181,185.10
203,993.81 ( 98,157.87) 155,785.99
0.00 0.00 0.00
5,700,000.00 ( 1,700,000.00) 9,000,000.00
3,005,930.08 1,104.26 3,006,534.34
815,596.76 299.66 815,896.92
10,518,061.10 ( 2,358,729.30) 8,159,351.60
10,518,081.10 ( 1,378,729.30) 9,139,351.80
0.00 0.00 0.00
10,518,081.10 ( 1,378,729.30) 9,139,351.80
*** END OF REPORT ***



~' Canty, `r~C~
Combined Statement of Receipts and
Disbursements
For the Month Ended May 31, 2009


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Month Ended May 31, 2009




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5!15/09 PY					co pd supp		
	grass wages	fica	med	grp ins	opt out ins opt out emp	ret	grand total
#10	338,218.92	20,300.23	4,751.36	56,398.23	33.12 169.30	34,709.71	454,580.87
#15	43,291.01	2,572.52	601.65	8,680.00		4,480.59	59,625.77
#18	175.70	10.79	2.52	21.77		18.19	228.97
#21	1,437.75	89.16	20.86			148.80	1,696.57
#25	743.75						743.75
#27		103.37	24.18	310.00		180.62	618.17
#29	3,737.04	224.26	52.45	620.00		386.78	5,020.53
#34	1,148.57						1,148.57
#35	471.56						471.56
#38	851.71						851.71
#50	1,212.08	75.15	17.58	310.00		125.45	1,740.26
#76	24,925.29	1,459.25	341.28	5,270.00		2,547.01	34,542.83
#81	31,950.01	1,927.47	450.79	2,480.00	2.40 49.82	3,260.60	40,121.09
#$3	14,815.76	886.78	207.40	1,860.00		1,533.43	19,303.37
#86	43,267.60	2,581.35	603.71			4,478.17	50,930.83
#$7	2,280.84	134.84	31.53			70.04	2,517.25
	508,527.59	30,365.17	7,105.31	75,950.00	35.52 219.12	51,939.39	674,142.10
							
5/29/09 PY					co pd supp		
	gross wages	fica	med	grp ins	opt out ins opt out emp	ret	grand total
#10	346,093.15	20,788.41	4,865.54	56,398.23	33.12 169.30	35,553.06	463,900.81
#15	43,392.37	2,578.80	603.12	8,680.00		4,491.08	59,745.37
#18	175.70	10.79	2.52	21.77		18.19	228.97
#21	1,437.75	89.16	20.86			148.80	1,696.57
#25	743.75						743.75
#27		103.37	24.18	310.00		180.62	618.17
#29	3,737.04	224.26	52.45	620.00		386.78	5,020.53
#34	1,148.57						1,148.57
#35	471.56						471.56
#38	851.71						851.71
#50	1,212.08	75.15	17.58	310.00		125.45	1,740.26
#76	24,970.97	1,462.08	341.94	5,270.00		2,547.01	34,592.00
#81	31,950.01	1,927.47	450.79	2,790.00	2.40 49.82	3,260.60	40,431.09
#83	14,815.76	886.78	207.40	1,860.00		1,533.43	19,303.37
#86	43,267.60	2,581.35	603.71			4,478.17	50,930.83
#87	2,280.84	134.84	31.53			70.04	2,517.25
	516,548.86	30,862.46	7,221.62	76,260.00	35.52 219.12	52,793.23	683,940.81