ORDER NO. 31607 MONTHLY REPORTS Came to be heard this the 25th day of January, 2010, with a motion made by Commissioner Letz, seconded by Commissioner Oehler, the Court unanimously approved by a vote of 4-0-0 to: Approve the Monthly Reports from: JP #2 District Clerk Constable P~t #3 JP #1 Kerr CountyjTreasurer for December, 2009 Kerr County; Payroll for December, 2009 Audit Repor~ - 2009-10 Fiscal Year for Kerr County Tax Assessor Collector, Ingram Tax Substation a~d Justice of the Peace, Precinct 4. ~ Monthly Reports for Commissioners' Court on: January 25, ~010 JP #2 District Clerk Constable P~t #3 JP # 1 Kerr County Treasurer for December, 2009 Kerr County Payroll for December, 2009 Word/Comm Crt/CC Monthly Reports Cover.doc ~ r ' _ _ ~ ~ ; I Activity Report for Justice ' ourts - Kerr P recinct 2 ~ ~ ~ ~, Deeember 1, 2009 to ecember 31, Z009 ~ ~' CRIMINAL CASES CIVIL CASES Traftic Non-Tra~c Small Claims Forcible Entry Other Civii REP TED Misdemeanors Misdemeano Suics & Detainer Suiu TO ALS NEW CASE~ FIGED 2l 3 0 2 0 26 DTSPOSTfIt ~NS: Dispositi s Prior to Trial: Bond orfeitures ' ~ a --- --- -° 0 Flned 12 I ] --- --- --• 13 Cases ismissed '~ 2 3 0 0 1 6 Total D positions Prior to'Ir,rial 14 4 I 0 0 1 19 Dispositio s at TriaL i I Trial Judge I G Ity 0 0 --- --- -° 0 N Guilty 0 0 --- .__ --- 0 Ci il Trials --- - ~ 2 ~ ; 2 Trial b Jury ~ ~ ~ G lty 0 0 --- -_. .._ p 0 N Guilty 0 0 --- --- .-- 1 0 Ci il Trials --- - 0 0 0 ~ 0 Dismi ed ar Tria1 ~ 0 0 0 0 ~ 0 Total D positions at Trial 0 0 0 2 0 ~ 2 Cases Dis issed After: Drivin Safery Course Z --- --- --- . 2 Dejer d Disposition > > --- --- --- ~ 2 Prooj Financia! Responsibilrty 5 -- --• --- --- ~ S Total C es Dismissed After 8 1 --- ___ --- 9 TOTAL ISPOSITIONS 22 5 0 2 1 30 CAS~SAPP ALED 0 0 0 0 0 0 NVENlLE CTIVITY: Warnin Administered .. ................................ ............ .................... ................ .... 0 Statem u Certified .. . .. . .......... .. ... ... ...... . ....... .. ..... .......... ... ....... . . 5 Detenti n Hearings Held . ... . ......... .................. .......... ................ ............ . . . 0 Failure o Attend Schooi Casqs Filed . . . . . . . . . . . . . . . . . . . . ~ Violati n of Locai Daytime Curfew Ordinance Cases Filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Refert to Juvenila Court for Delinquent Conduct . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Held m oncempt, Fmed, or denied Driving Privileges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ OTHER A ITY: Parent ontributing to Nonattendance Cases Filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ^ 0 Peace nd Hearings Held.., ............................... ........... ................... ................. . . ~ Class A or B Misdemeanor Complainu Accepted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Felony omplaints Accepted'~ .............. ........... .... ............ .......... . . ....... 9 ~ Exami ng Trials Canducted :................................ ........... .................... ............... ... ;' 0 Inques S f Conducted,.. .................................. ension Hearin s Held iv Li S s ibili d D ' ........... ................... ~ .......... ...... .. ;. 3 ~ ~ a ety g cense u p ty an r er s spons ...... . . ~ ...... ...... . ..... ..~pI.Q. ..... ~0 : Search arrants Issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ ~~ ~ . . . . . ., ~~~ ~~ 4 S~ Arres Wsrrants lssued: ' ? ess C Misdemeanors !Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~,. . . . . . . . 0 ~ F ionies and Class A aqd B Misdemeanors Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I O ~ talArresr Warrarrtsl,uued ........................... ............ .................... ................ ... ~10 g' Ma is g ............................... te Wamm s Given .; ........... .................... ................ . ~73 Emerg cy Mental Health Hesrings Held . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 4 Magis te's Orders for Emergency Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Confa ~ence Heid Prior to L6gai Action Resulting in: Criminal Civil Total ~ Legal Action Beirtg Filed in Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 I No Legal Action Being Takeo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 ; TOTALREV ~ENUE ....................................................... ............................ S3,¢32 , i i ~ Monthiy Rep rt of Fees JUSTICE OF THE PE CE, PCT. 2 Dec-09 i ' 01 /01 /04 Forward 09/01 /01 12/31/03 08/31 /99 08/31/01 9/01 /97 S/30/99 09/01 /95 08/31/97 09/01 /95 OS/31l97 09l01 /91 08/31/95 Total Consolidat ~d Court Costs ' $715.59 $.00 $.00 $.00 $.00 $.00 $.00 $715.59 ; Account No. i, ~~ 89-120 89-130 89-140 89-170 89-180 89-180 89-190 ; 0 ~ Omnibas -FTA 89-334-980 CRC Chil Seat Beit 89-334-660 Judicial F es-JSFS 89-334-430 $96.61 indigent efense Fund ' 89-334-345 $35.78 State Tra ic ' 89-334-410 $433.00 Jury Fee 89-334-230 $71.56 Total $636.95 Peace Of icer Fees TABC A rest ' 89-334-700 DPS Arr st ' 89-334-400 $44.45 TPW Ar est 89-334-600 Zoned Vi lations (L&V1n ', 89-334-111 Time Pay~ nent 89-334-310 $76.41 Total $120.86 i ' ~ AnMIN Traffic DSC Dismissal udic~Fee~ Total JP 2 Fee~ CHSJP Sheriff Fe~es JP 2 Fine Constabl Check Re urn Fee Courthou e Security Technolo y 10-343-302 $35.78 $43.30 $30.00 $40.00 $10.73 $159.81 10-341-800 $~ 7 • 89 10-345-202 $45.00 10-342-302 $1,318.67 10-340-251 10-370-300 29-340-302 $53.67 26-340-302 $71.56 Total CriminaE Fees JP 2 Fee~ 5heriff F~s Indigent ees Constabfe ADR ~ ~ J~P Fees J rv Fees 10-340-302 $50.00 $.00 $50.00 10-345-202 89-334-340 $12.00 10-340-251 $330.00 40-340-800 Total Civil Fees Check No. ~ County a d State Fees $3,532.00 sti Interest T W Overpay ents NSF Out of Co nty Service ~ W 1 E C. Page~1 Check No. i 1,666.60 3,140.00 :< $392.00 ~ ~ ~ LINDA UECKER, DISTRICT CLERK, KERR COUNTY Criminal F es Date of Offense 1/1/2004 9/1/2001 8/31l1999 9/1/1997 9/1/1995 9/1l1991 ~ forward 12/31/03 8/31/2001 8/30/1999 8/31/1997 8/31/1995 TOTAL Consilidated (~ ourt Costs (CCC) 16i7.12 143A2 79.92 0.00 51.07 2522 1,976.35 ' ~ TOTAL # ACCT '89-120 89-130 89-140 89-170 89-180 89-190 ~~ . Acct # ; DNA tesUn 89-334-630 60.75 g EMS Trauma und (EMS) 89-334-180 242'2$ , Jwenile Prob ~ 89-334-900 , State Traffic { 89-334-410 JRF Jury Rei bursement 89-334-230 Otfice p Fees eace TABC Arrest 89-334-700 DPS Arrest 89-334-400 TPW ARest 89-334-600 133.81 1 SheriffPeace Officer 10-345-700 , Judidai Fund Stat Cty Cart ' 89-334-210 ' r Carrier M t ei ht 89-334-111 o o g 66 350 Time Payme I 8&334-310 . DBAT 89-834-550 3,763.85 TOTAL clk fees Jury Admf-DTP D Crt Pr DistrictClerk ees 10-343-700 675.81 48.74 477.67 $282.30 1,484.52 District Courtj Fines 15-350-100 9,178.60 Records Pre rvation 28-340-700 366.10 19 77 ~ Courthouse . ecurity 29-340-700 595.64 4 Criminal Attyi , fees 14343-350 2 CriminalJudy Support 89-334-430 71.3 Com. Jud. S ~. Ciy 0.00 00 0 Child Abuse . rev Fee 36-340-700 52 20 Com Indiger~ . } Defense 89-334-345 19,557.T4 Total Crimi 1 Fees Civil Fee Atty Clk fees Jury copies Steno Cle~ic's Fees 10.340-700 28.41 8152.34 90.00 951.39 920.39 10,142.53 Sherif~s Fe 10-345-700 1,761.86 Aitemative a ispute Resolution ' 40-340-70~ 920.39 Courthouse ecu~ity 29-340-700 326.81 ent L Indi I Services fund 8&334-320 177.75 g State fee - family law 89-334-321 22x$50.00 8x$45.00 1,460.00 State fee = I other civil 89-334-322 # of cases 34x$60.00 2,040.00 App 4th Crt Ilate fee 89-334-570 306.80 . Libra L 15-342-200 2,147.54 ry aw 96 379 d P rvation 28-340-700 . r s Recor se ~ 6 ds R servation 33-340.700 ' ecor ~~ discl N ure 89-334-64~ on 4' Civil Judi al Sup Fee 89-334-440 ' Family P ection Fee 89-334-290 ~ Totai Civi Receipts ' 14,049.73 Miscellan us Receipts 56,663.03 TOTAL R CEIPTS: Refunded check 256 OOQ.00 Out-of-Co. Sheriffs fees $60.00 699,806.42 00 PREVIOUS BALANCE $0 Ptr Fee/R . sUAbst Fee 00 TOTAL RECEIPTS (+) 56663.03 $501 Misc ; Passport i . $4139.70 ADJUSTMENTS -Vd ck Voided cks + Child sup ~rt pd by cash $3,399.64 ADJUSTMENTS -Vd ck Rtd Cks (-) Postage ~ 306713.64 $0.00 DISBURSEMENTS (-) Applied f s to Veasurer $42,613.30 END OF MO. BALANCE 449755.81 Total Dis ursements 306,713.64 Int. on Now Acct. ck # ~28•99 I, LINDA ECKER, District Clerk in and tor Kerr County correct re rt of the DisVict Clerk General Fun the Commiss ner's Court of Kert County in 1-id~ i JQ,~,~ ~,.... .... G, LINDA U~CKER DISTRIC"~ CLERK, KERR COUNTY, ~ I v:: I e~s~° ~ ~ ~'~`,. , Texas do hereby certify that the above is a true and m month of December and submitted to the the 8th day of January 2010. Robbin Burlew -t~ 1 ~~~PmPBR~~tCB,Q~ ~ O•ySl~. Br.~' -~~...,`~'~ ~ n~... ' Constable Precinct 3 ' '' , K.ei-r County -~ '' - Monthly Report ~ ~ ' Month of ~, December , 2~ 09 ~ i ~ a ~ L"fiC~Illl~ mile~ge of patrol vehicle: 60,482 - I I# of Wa-•ra~its Served: ~ ~ W arrant i'ces collected: ~~ ~ Fit~es fre?m Warrants Served: . $ -- ' ~ I 1;~Justice Court CitationsSetved: 6 x S60 .00 $ 360 .00 ~ I ~ ' ~;District Cc~urt Gitations Served: f 0 $ ~ ~ ~r~;ununons ~: Subpoenas Served: 0 _ $ -- i I'~ t~~~'rits Served: 2 x$200 .00 $ 400 .00 __ ' ~1 of'1'raftic Citations Issued: 0 $ _ ~ --~-- ~ ~ I#a o('TraCfio Warnings Issued: p ~ ~ 760 .00 # of Justiee Gourt Appeara~iees: 6 ~ if~ oi~days working school zone: 3 _ Assist c~the-• Agencies: ; ~ ~ ' ~r of' }~Iours 5pent on patroL• daily/nightly ~ ~I ; j ;' ~ c~f Hours on other Activities: ~ delivered/served 2 Fail to Attend ~ d f Summons, Constab o le fee collecte ~ i ; i ;~ service of these $0.00 ~ ~ - 1,' CoitsCabl - P ~ecinc _ . I !~ herr C~ot y. 7~ex ~ ~h ~ a 1D ~ . ~ ~ .~ ,~ --~ ~ b~ A~~I ~i , THE STATE OF TEXAS COUNTY OF KERR Before me, the undersigned authority, this day personally appeared David J. Billeiter Justice of the Peace, Precinct 1, Kerr County, Texas who being duly sworn, deposes and says that the above and foregoing report is true and correct. Witness my hand this f~ day of January 201 . ~ avid J. Bill ' r, Justice Precinct 1, Ken County, Texas Subscribed and sworn to on this the ~~' day of January~ll0. ~ E~saT~wrio No MY COMMISSION EXPIRES July 15, 2012 Monthly Report Of FINES, JUDGMENTS AND NRY FEES COLLECTED IN NSTICE COURT BY: DAVID,J. BILLEITER FOR THE 1V~ONTH ENDING: December, 2~09 FILED: Januiary 13 , 2010 .~,hh e~ ~ ~ e er JA IEPER, CO TY CLERK B ~~w /~ J ~- CF~U :ES, DEPUTI~ ~~~~~it~iir~irr .~`'~~NTY CO~~''~. ~~ ~~......~ ~ i~ _` ~. • ~• ,~~~~'~ `/'I ! ' ~C' '~ : : . .. * • • ~. . . ~ • ~ i • ~ ~ . ; ~ : • - . ~- . ~ . ; ~ : ; ~.. ~~:. S ;~Q-: .~ ,A ., ,. ~ ~. '~,, ~Q '••.......••',~ .!• ~~~~/~ CDUNT~(' ,4Q`~`` ~~~~~--~-~E~r~~~° ~-h ~Q. /0 ~ ~ g :~1 1 ~\ "w. Consolid~ted Court Costs (CCC) i Account No. Omnibas~-FTA CRC Chil Seat Beit Sfate Tra c Indigent fense fund Criminal j dicial support State Jury Fee Peace O cers Fees TABC rrest DPS rest TPW est Fees L8W Time Pa CRIMI ent ! AL FEES JP 1 Fee JP 1 Fee (crim jud supp) Sheriff F s JP 1 Fin Constabl CH Secu ' CHS JP Total Crirhinai Fees JP 1 Fe~ Sheriff F Indigent Constat ADR Fe JUSTICE OF THE PEACE, PCT.1 Monthly Report of Fees Date of Offense 1-1-04 9-01-01 8-31-99 9-1-97 9-1-95 9-1-91 Forward 12-31-03 8-31-01 8-30-99 8-31-97 8-31-95 $2,985.19 tiy-"ILU tl9-1:SU 59-140 89-170 89-180 89-190 89-334-980 $90.00 89-334-660 $200.00 89-334-410 $1,884.75 89-334-345 $146.17 89-334-430 $401.00 89-334-230 $298.52 89-334-700 $0.00 89-334-400 $316.85 89334-600 $5.00 89-334-111 $0.00 89-334-310 $125.00 TAF Traffic DSC Dismissal Total 10-343-301 $149.26 $188.47 $200.00 $140.00 $677.73 10-343-301 $44.78 10-345-201 $336.90 10-342-301 $4,944.67 10-340.250 $0.00 29-340-301 $223.89 10-341-800 $74.63 26-340-301 $298.52 .IP F~c .Inrv ~o-saaso~ s2~5.o0 $2~5.00 10-345-201 89-334-340 $28.00 10-340-250 $390.00 40-340-800 $30.00 Total Monthly ayments Check No. Check No. County & State Fees 513,716.60 certified mail Out of C nty Service ck# 25.093 E/ Truancy 08-1552JP1 5200.00 TPW # 585.90 overpay ents ck # $75.00 rotal /R ** JP1- KERR COUNTY Hon David John Billeiter ******************************************************** : 1 11 2010 Kerr ~o Auditor's Office F : EIsa;Tr_ evin_o, CourtAdministrator ********************************************************* { ~ ~ G L code ; T ank ou PETERSON MIDDLE SCHOOL No Known Address 10-103-170 Sec. 25.093. PARENT CONTRIBUTING TO ONATTENDANCE. (a) If a warning is issued as required by ection 25.095(a), the parent with criminal negligence ails to require the child to attend school as required by aw, and the child has absences for the amount of time pecified under Section 25.094, the parent commits an ffense. (b) The attendance officer or other appropriate chool official shall file a complaint against the parent n: (1) the constitutional county court of the ounty in which the parent resides or in which the school s located, if the county has a population of two million ~r more; (2) a justice court of any precinct in the ~ounty in which the parent resides or in which the school is located; or (3) a municipal court of the municipality in which the parent resides or in which the school is located. (c) An offense under Subsection (a) is a Class C misdemeanor. Each day the child remains out of school may constitute a separate offense. Two or more offenses under Subsection (a) may be consolidated and prosecuted in a single action. If the court orders deferred disposition under Article 45.051, Code of Criminal Procedure, the court may require the defendant to provide personal services to a charitable or educational institution as a condition of the deferral. (d) A~fiae~ collected under this section shall be deposited as follows: (1) one-half shall be deposited to the credit of the operating fund of, as applicable: (A) the school district in which the child attends school; (B) the open-enrollment charter school the ild attends; or (C) the juvenile justice alternative ucation program that the child has been ordered to tend; and (2) one-half shall be deposited to the credit f: (A) the general fund of the county, if the omplaint is filed in the justice court or the onstitutional county court; or (B) the general fund of the municipali~y, f the complaint is filed in municipal court. BANK RECONCILIATIOIV !ACCO~JNT NAME JP#1 ~Bank: _ __ __. -- -- - I - _:_-- -- - ---- ,'Gene I LedgerAccount Balance: ~ i~ - -- ; .__._. ,Add D bits: j report otal ' - - $0.00 ~ ~~ Intere t ~ $0.01 !, ~ Depo ted ~ ~ i $3.62 __ _, i'I ~ ' - i i e . ~ _ _ _. _ Total f~ p i $0.01; -- -- Total E T $3.63 ~,Less redits: , _ _ ______ i ICk's ritten ~ _. __.___.__. ' ! last m th j I RETUR _ _ -- - ED CK~~ O ~ ~ ~ $0.00 ~ Bank ~i ~ _ . __ _ _ --..-- alance ~ $3.63 .. _ ------ ; Per G neral Ledger: CHEC S OUTSTAN~ING __ _ -_ _ Numb _ ____ _- _ . r Amount ; $4 oO l 1013~} ' 1018~, $19.00 ~ 1035 j $10.00 F 1057 ~ $2.00~ 1076!, $15.00~~ . _. 1079i __ $10.OOii ; 1080 r $2.00 I ' 1083 ! $5.00 ~ . ~ I - _ ~. . - ~ --~ ' ~ ~ , _ _ _ _-__ I ~ - - { , __ _. , ~ _ ~ ; ~ ~ i i , , _ _, __ __ , ; . ._ i._ __ ~ j , i - _ _ _ _ , ~ _ __ - - - -- OTAL j $67.00 i, i ~ i ~ 1 TOTA I L AMT -- -- - - -- -- MONTH OF December 2009 - ~ -- --- - - _ Prepared by: Elsa Trevino - - - Balance Per Bank Statement: As of: [ $70.63~ ' Add Deposits in Transit: ~ j ~ _- - - 0 I ~ I .- _-- _ _ _ _ _ _ _-j ~ ~ ~ I I Total transit ~ ~ -. _-----~ ; ~ ; i , __ __ ___ _ Total __ ~ _ _ _ $70.63~ Less Checks Outstanding: See list ' ~ ~------- -- -- B@IOW !~ F - Total $67.00 Total _ ____ ---_$3.63 CK# 0 CK# TOTAL 0 P~nc 1 BLANCO • Fp ******AUT4**SCH 5-DIGIT ?8028 19 0.4720 AV 0.335 2 1 328 ~ i~I~I~~h~IIfiIIdiN~~h~~Il~~~rii~i~~~~~~~~~~i~i4lilU~~ui RR COUN't'Y JP NO 1 O(~ MAIN 3TREET ; ROOM 102 RRVILLE T7C T8028-5327 ~ SECURITY STATE ' BANK ~ TRUST ` ' v~' , ~rric,, ~:;r.w~r. ' P.O. BQX 471, FREDERICKSBURG, TEXAS 7862Q f-83~0-997-7575 1-800-$80-0649 24/7 Toll Free Custorner Service 1-866-990-2865 ~E • BU~VERDE • CANYON LAKE • COMFORT • DRIPPING SPRINGS • HARPER • INGPAM • KERHVILLE • KINGSLANQ • LA~O VISTA • MARBLF FALLS • I www.ssbtexas.com Q ~N~ ~ - P1tiGL 1 PARK ACCOUNT 111~0631 STATEI~?NT PE OD 11/30/2009 TO 12/3 /2009 C H E C K I N G S U M M A R Y BUS INT CK- 1140631 CSECRING BALANCE LAST 3TATENlENT....... ~- 70.62 DEPOSIT3 ............. .00 1 OTflER CREDITS........ .O1 ' CHLCKS ............... .00 OTHER DEBITS......... .00 CHECICING BALANCE THIS STATEI~NT....... 70.63 ---- --------- A C C O U N T C R E D I T T R A N S A C T I O N S--- ------- DAT . . __ . . AMOLJ~IT _-.-_ . DESCRI,gTION- - ----- ---- - ---. ... __ __ _ 12/ 1 .O1 INTEREST ---- ----------- D A I L Y 8 A L A N C E I N F O R M A T I O N---- ------- DAT ......BAI,P~NCE DATE.......BALANCE DATE.......BALAN 12/ 1 70.63 ---- ---------------------------------------------------------------- ------- We wish you a PROSPEROUS New Year! Please look to Security State Bank & Trust to handle ALL of yc~sr financial need in 2010. Member FDIC r /""„ NOTICE: SEE FiEVI~RSE SIDE FOR IMPORTANT INFORMATION 'Indicates~Break In Sequence i :~ ~ a. T Code~ ^ 0 b• ~ STAT CRIMINAL COSTS AND FEES • DONOTWIUTEINSHADEDAREAS • C UNTY QUARTERLY REPORT - This report must be filled by the due date even if no payment is a An amount or zero (0) MUST be entered on all lines for Columns c. Coun identification number f. Report for quarter ending '~; e. Due date of report ~ X 12/31 /2009 ~ 12/01 /2009 d County name and mailing address h. IMPORTANT X~ Blacken th's box if your add changed. ~how changes by X ~ preprinted information. i _ _. X, ~ ~ ~ and 3. has -/ i ^ DESCRIPTION Column 1 Column 2 Column 3 -- S E BACK FOR INSTRUCTIONS -- TOTAL COLLECTED (State court cost only) SERVICE FEE AMOUNT DU STATE Dollars and cents See instructions ~ ) (Col. 1 minu Co/. 2) 1. 01-0 -04 Forward _.~_ ............._................_................_...._........_..._.....__._....._.._ ^$ 2,985.19 298.52 1. ^$ 2 686.67 2. 09-0 -01 -- 12-31-03......._ ................._................._..__......._...---._............ ^ 0.00 0.00 2. ^ 0.00 3. 08-3 -99 -- 08-31-01...~.....~ ............._..._.......~...........__........_...____..__..._. ^ 0.00 0.00 3. ^ 0.00 4. 09-0 -97 -- 08-30-99 .................._~.._..........._.._._.._........._..__._...... ^ 0.00 0.00 4. ^ 0.00 5. 09-0 -95 -- 08-31-97.......---._ .............._._.............._..._.........._.......__......... ^ 0.00 0.00 5. ^ 0.00 6. 09-0 -91 -- 08-31-95 .._.........., .......................___..__.._......_..___..._. ^ 0.00 0.00 6. ^ 0.00 7. Bail ond Fee BB .... ~ 0.00 0.00 7. ~ 0.00 ( ) _..._......._ ..................__................._.._...............____ 8. DN Testing Fee _.._..._ .~ 0.00 0.00 g. ~ 0.00 __.....___...---._.........._..._._....._....._.._.___~. _~._. 9. EM Trauma Fund (EMS) __.._.._ _____ __.....___...___ ~ 0.00 0.00 g. ~ 0.00 10. Ju nile Probation Diversion Fee (JPD) _~ 0.00 0.00 ~p. ~ 0.00 11. Ju Reimbursement Fee (JRF)_. __ .~ 0.00 0.00 ~~. ~ 0.00 ..... ........._...__..... 12. Ind gent Defense Fund (IDF) .., ___ .. __ ~ 0.00 0.00 12, ~ 0.00 13. St e Traffic Fine (STF) ~ 1,884.75 (5°~l 94.24 ~3. ~ 1 790.51 ~ECTIO II: As a licable 14. Pe ce Officer Fees (Report 20% of fees from actions by state officers only.) 14. ~$ 64.37 _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Fai ure to Appear/Pay Fees (FTA) (Report $20 of the administrative fee.) 15. ~ 60.00 ~ ...---.._.__......_..._ ..............._._... ^ 16. Ju icial Fund - Constitutional Coun Court 16. 0.00 ......_~_..........~.._.._. ............._....._................._.._...---....._........._.._.~..._._.~................................................................... 17. Ju icial Fund - Statutory County Court 17. ~ 0.00 ~-~-----.......__._......._..._._..........._.........~_...._........._..___...._..._ ...............----_..__..._..................................................... 18. Mo or Carrier Weight Violations (MCW) (Report 50% of the fines collected.) 18. ~ 0.00 _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Ti e Payment Fees (TP) (Report 50% of the $25 fee) 19. ~ 62.50 __ ....................._~.......~........,.._...----.........._..................................~~....................._..... 20. Dri ing Record Fee (DRF) (Report 100% of fees collected) 20. ~ 0.00 _ ....................... _. _......... _..... _ _.. 21. Ju ,icial Su ort Fee (JSF ~ ~~ 21. ~ ; 0.00 PP ) ...._.._........_._...........__. 22. TOfiAL DUE FOR THIS PERIOD (Total of Items 1 thru 21 in Column 3.) 22. ~$ ' 4,664.05 ...~_.~ j ***DONOTDETACH*** 23. TO AL AMOUNT DUE AND PAYABLE (Same as Item 22) 23. ~$ 4,664.05 ^T Code ~ ^County identification no. ^ Period 512/463-4276. , Ext. 3-4276, toll free nationwid~, or call 0 i X 3 Make th ~ amount in Item 23 payable to: STATE COMPTROLLER Mail to COMPTROLLER OF PUBLIC ACCOUNTS ; P.O. Box 149361 ~ Austin T xas 78714-9361 I, (type or print name) certify that the information above is true as shown in the records of the t asury of the count n med. ~i~e ~ Title Date 01/08/201 Phone number (Area code and number) OFF~CIAL JUSTICE OF THE PEACE MONTHLY REPORT , CRIMINAL CASES CIVIL CASES County ~ TRAFFIC NON- SMALL FORCIBLE THER Precinct P1 Place ~ MISDE- TRAFFIC CLAIMS ENTRY AND CIVIL ForMontn Decembe~ , 2009 MEANORS SUITS DETAINER SUITS ~ MEANORS 1. New Ca s Filed During the MoMh 176 9 1 2 5 2. Disposti ns Prior to Trial A. B d Porfeitures 0 0 B. Fi ed (8 fo~e trial onry. If the defendant goes 54 9 re the "ud e, enter in item 3. C. C ses Dismissed 1 0 ( not inciude here those dismissals which are 7 0 re rted se rate in items 3C and 4 below. 3. Disposit ns at Trial: (Include in item 3A all civil cases disposed of y trial or ('~f the is no appearance before the judge, enter in before the judge, inGuding defauit and agree judgements.) item ) . I y udge 0 0 (1) Finding of Guilty 2 ~ (2 Finding of Not Guilty 0 ~ ~ y "ry 0 0 1 Findin f G il Q 0 (2 Finding of Not GuiKy ~ 0 C. D' missed at Trial 0 0 1 0 4. Cases ismissed: A. A r Driver Safety Course 6 C. P. Art. 45.0511 B. A r Deferced Dispositi0n (C.C.P., Art. 45.051) 0 0 . r roo o manGa esponsi i i 6 ns rtadon Code Sec 501.193 5. Cases ppealed 0 0 0 0 6. Juvenil Activity 11. Examining Trials Conducted lon cases) f f h ri i y e ngs o nary ea (Inc/ude oniy pielim A. W mings Administered 0 B. S tements Certified ~ 12. Inquests Conducted ( mily Code, Sec. 51.095) and Driver's License onsibilit Res 13 f t S y p a e y . C. tention Hearings Held 54 Ot S C d 0 Suspension Hearings Held ( . ) ec. mity o e, F~ D ilure to Attend School Cases Fited 14. Search Warrants Issued . ( ducation Code, Sec. 25.004) ~ (Do not include warrants for anest) E. lation of Local Daytime Curfew Ordinance ~ 15. Arrest Warrants Issued ases Filed (Loc. Govt. Code, Sec. 351.803) Class C Misdemeanors Only A . F. ( ferted to Juvenile Court for Delinquent Conduet .C.P., Art. 45.050 (c)(i)) 0 B. Felonies and Class A and B Misdemeanors Only G. H Id in Contempt, Finetl, or Denied Driving Privelig 0 16. Magistrate Warnings Given ~Given to defendants Q ( . C. P., Art 45. 050 (c)r2)) charged with felony or C/ass A or B misdemeanor offenses.) 7. Parent ontributing to Nonattendance ~ Cases iled (Education Code, Sec. 25.o9s) 17. Emergency Mental Heafth Hearings Held 8. Peace ond Hearings Heid 0 Magistrate's Orders for Emergency Protection 18 . Class 9 or B Misdemeanor Complaints ~ . Accep d (Accepted in -nagistrate capacity) i 14002 5 ' 10. Felon~ Compiai~ts Accepted 0 . ~ 19. Total Revenue $ (Acce in magistrate capacdy) (Indude as rievenue collected during month to be remitted to co ty or state.) ~ ~ a~/ 46 ~ Y FX- ~ 0 ~ ~ ~ C $ ~ N C `" ~ a LL .Q ~ - a Ai ~ L ~ 7 m E O. ° ~'n '~ ~ w ~ ~ I~i ~ F ~ ~ ~"~ ~ [n ~ t €a0 ;a0 a0 GO aD a0 ~ f0 N ~ j CV~~- ~ ~ 'in ~ ~ "" ~I~ ~ ~ i N i tt~D ~ FC~D ! a~0 ~ ~ ~ ~~ #~ '~. ~n' 'N :~ ~ (~"~ ;M t ~ ~' ~ ; ~ ~ ~ { ~ I ~ ~ I i~ ~ i ; i ~ ~ ~ s ~ i i ; 3 a { ] ~ ~ ~ 3 } _ ~ , $ 3 3 ' ~ ' ~.. m ~ ~ ; ; ~ ~ ~ ~ , ~ ~ ; z C p O tn ~ ~o N ~ p O C M ~ - K1 m CD CM ~ t0 st ^ p Of pCM~ p O S O ~ C ~ ~.. ~ g ° O ~ , ip ~ _..__. N ; ^ ~ c "~ $ $ o g 0 S o 0 0 c o c ~ o ~ f ~ o ~ ' ~ o ~ r o ~ ~ ~ ~o ~ ~ 3 } 3 o~ ~ ~ ~ , ~ i { ~ ~ ' ' t s ~ ? ~ ~o.~~~.,N..~ o~o_ 3~ ! ~o 0 ~ ~ .. ... n ~ o v o .- ~ ~ d; . . co ~co ~ o ~o ,N v ~ ~ ~° ~o C v ~,, . ;`. ; " ~~ v ~ ; ~ ~ ~ ~ ~ ~ v 3 , ~ v ~ ; i Z ~ ~ ~ ~ ~ ~ } ~ ~ ~ 1 3 ~ ! 3 ~ ~ ; + i ' _....... ~~ ~ .:` ~ o p p .._.._~ O O O O i O O O.. ~ O... .. .. 3 .O ~. . { ~,.~'- ~~,, O ~ O.-. ~ i i ~.~- ~..... }O~ ; ~ ~ , O~O Y._....- ~'- ...._.. ~ O i0 p".p,... ~ C ! ~ E j m '~ p g t ~ ~ ~ # ; ~ ~ ` f ` ~ f i ~ ; 3 i ! ! ~ ~ 3 ; I ! ~ ~ ~ ~ ~ I ~ !, ~ ~ ~ ! ~ ! ' ' 'C i ~ ~ ~ ~ , ' t j ! a ~ ~ ~ c o c o° o °o 0 °o 0 °o 0 ~ 0 o° 0 °o 0 °o 0 $ 0 $ 0 $ 0 $ 0 o o~ 0 o o 0 o o o ~o ~o o 0 0 0 1.0 ~o io 0 ~o io ~ ~ "°~'""""" 0~o ~o ~°o y,°o ~o° o o o o ~ ~ ~ ~ ~ ~ ~ ~ ~o o } ~ Q ~ ~ ~ ~ # ~ ; ~ 1 ~ ;~~; a ~ ~ ~ ~ ~ ~ ~ ` M Q "• ~ ~ ~ ~ O1 ~ N ~ , ~v ~ ~ ~ n ~ N ~~ ~ ~ ~ ~~ ~ ~ ~ ~ _ ? i ~ ~ __.~- 3 ~ M~.., ~,„~ M ~~ ^~ ~ ~ a ~ O 0 ~ ~ ~ Jp j I . ~ M ~ ~ ~ $ ~ ~ ~ ~ ~j 4 # g f ' ~ ~ ~ ~ ~ ` 7 + ~ ~ ~ ~ ~ E ~ ? ~ € 7 J j { , 3 ~ ~ E € i ~ ` ~ { ~ f t E e ~ ~ [ ~~ Ir Q " 1n N M C~0 ~ ~j CD j l0 ~ Of O O O~f O ~ ~ ~ ~ ~ sh ~ f~ ~' N z ~~ N ~Y pp , p O~ EO p ,^~-°'""p""' ._,_~ € ` O jN iGND i0 ~ ~" ~ ~p O p N N ~ ~ O ~O N O G ~f'1 ~O M ~' ~ ~ 7 ~ ~ ~ M !' ,O ~ ~ ~M ~~ f~ Y~ ^- 3 ri ~ ~ , ~ ~ a ~ ' e ' E ~ ' ) ~ ~ ~ ~ i ~ t ~ ~ j ' , j i ~ ! ' ; , . , ( 7} _..~. ~...~...,_,! ~ ~ i , ..~,_. -;--. ,._.. ~., ~ ~ ~ 0 N } (~ ~ 3 i 1 i ~ i ~ ~ 3 ~ ~ C~ f ~ ; I E ~ ! ~ ~ ! I ~ ~ V~J M ~ ~ ~ ~ N ~ , t ; ; ~ j ~ ' ~ ~~ ~ M ~ ~ ~ N M ~ M i ~ ~ ~ I ..! ~ ~ s ~ € i ~; ~ Q' 0~'0 p~ ~ , `i ~ i ;: ~ ~ c'71 ~ ~j ~~ ~ i ~~ ~ ~ N ~ a$ I i = ~ ..~.. 3 ~ m M ~' ' ~'? ~ LL N a~ 5 ~ ~ ~ ~ ~ ~ N a~ ~~ ~ ,, O +~ ~ v ~, i ~ ~ j i,0 ; ~ , I "- ~ c- ~ ° ~ c~ ,~' ~ ~' k °' d .- ~ ~ Ll. ~ C ~ V ~ N v ~ o C ~ C ~ ~ N N~ ~ ~ i , y ; r ~ ' V I Ll. N~~~ ~ E ~ NO ~ ~ v j~ ~ ~ ~ >. W N c ~ ~~ ~ ~O a~ ~ U LL ~ t ~ N ~ dl~~ ~~1 ~ ~Z~~, ~LL ~~~v~i`~ z~°?i v ~ c o c~ ~ p- V a a i cn i a t~ . ~ a ~ N u. ~, p a a~ ~ o ~ ' ~, v i ~ E ' a i u~ o o, ~ ~ ~ ~~ s~ o~#.. ~ ~U O~~n rn ~ Q o ~ ~ N =c~ a~ ~ ~ ° a, o v°~i o c ~ ` a~'i O a~'i "~' o- m ~ -a i'`' ~ ~ m~ °'a' ~ ~ ~n a~ ~ ~~ cj ~ .o ~ c >> ~ u~ i ~;~~a_ ~i~m~=~a~ a~ia~I ~~ v ld ~ C . ~ ~ U~ .a - O N L ~ t ~ ~ ~ ~ ~ C q~ (A ~ O ~ ~ ~ N ~ ~ ~~. i y y N i ~ ~ f0 lC 1V 3~U f l~U ~ ~ N d a G ~ a ~ G v~ .Q E ~ ~ c ~ ~ c V O U > O > O C > O ° L E 'C ~° t - > N N E y ~0 N ~ ~ '~ ' rn a ~ ~ ~n ' ~' ' , ~ ~ v ~ . . . 'c c ' "c ~ ~ ~ an ~ ' N I ~ ¢ Q t-~ UU; U U U U . U U U O O N f 0 OCn o, ~ ~# ~ ~ ;~ ~=ai'm;p E~p ~ ~ 1 ~ ~ j' ~ ~ ~ ; ' ~ ~ ~ ~-•--- : ~ ; ~ 0 # 3 ~ t ; ~ ~ ~ ~ ~ ~ ~ ~ ~ 3 } ~ ~ ~ { 3 t ~ ' ~ ~ ~ ; ~ t _ ~ i ' i v ~U j { , ~ 3 ? j~ ~ t ~ 3 Z ~ ! a ~ ~ o ~~ O W ~ ~ a ~ t _ ~ ~ ~ ; j ~~~~M` i $ ~ i ~ .: `• ~ E ~ C~ " V) m Q ~ o Q ~ o U Q ~ U ( ~ l~ f 2 ~ n = ~L O~ L L W L ~ c n ~ ~ > o ~ ~~ la ~ ; i U 1 cn " ~ -~ LL # U~ ~V " ~~ ~N ~ ' "' r r r ~ . ~ ~~ ~M ~Z ~i~'~ ~ Z ~I .. , , U _.._......~. .. C _..........~,..._ ~ ... U U U U U .,.,.,1_ U~ 0 ~~~ ~ 0 .,....._.~ ~ i- ._~`__ ! -__.L. c ~q~ .._..L.. n c n '7 ..._~....~.~.. ~ J~J ~J iQ ___.~. ~_ . _._t_ . , IQ ; . . m S c ~ 0 ~ 0 E t~ V U i f ~ a ~ ~ ~ O ~ N O O 0 ~ C a 0 ~ ~. ~ ~ w Y X F- d ~ ~ V d d ~ ~ C ~ ~ ~ N ~ ~ a ~ ~ LL ~, ~ ~ ~ ~ a c L ~ ~ c 0 ~ ~ ' O ~ fl. ,_ = y ~, ~ m ~ ~ ~ ~ `° ~ ~ ~ Q ~ 0 ~ 0 0 N O O :~ ~~ PAYROLL APPROVAL COMMISSIONERS COURT OF KERR COUNTY M ETING IN REGULAR/SPECIAL SESSION ON JANUARY 25, 2010 HEREBY APPROVES THE ATTACHED PAYROL~ MONTH ENDING DECEMBER 2009 FU D 10 GENERAL FUND FU D 15 ROAD & BRIDGE FU D 18 LAW LIBRARY FU D 29 COURTHOUSE SECURITY FU D 50 INDIGENT HEALTH CARE FUND 76 JUVENILE DETENTION FU D 21 JUVENILE PROBATION-TITLE IV-E FU D 25 JUVENILE PROBATION-STATE SUPPLEMENT FU D 27 JUVENILE PROBATION-INTENSIVE PROGRAM FU D 34 JUVENILE PROBATION-GRANT "F" FU D 38 JUVENILE PROBATION-GRANT "X" FU D 81 DISTRICT ADMIN DISTRICT COURTS FU D 83 216TH DISTRICT ATTORNEY FU D 84 " 198TH DISTRICT ATTY FU D 86 216TH ADULT PROBATION FU D 87 216TH COMMUNITY CORRECTIONS TOTA FUNDS 'to be rei bursed i ~ I C ~ COM SSIONER, PI~ECINCT 1 COUNTYJUDGE $ 968,742.71 $ 116,119.46 $ 464.27 $ 10,244.66 $ 4,272.17 $ 71,285.73 TOTAL COUNTY $ 1,171,~129.00 $ 1,656.82 $ 3,681.24 $ 2,588.64 $ 2,297.26 $ 1,585.50 $ 29,155.29 $ 39,146.64 $ 41,287.26 $ 95,152.66 $ 6,746.82 TOTAL OTHER $ 223, $ 1,394,427.13 $ 1,394 . ~ ISSIONER, PRECINCT 2 COMMISSIONBR. PR~CINCT 3 ~: - 7 ATTEST: COMMISSIO ER, PRECINCT 4 n ~~~gSIONERs vp~~~' ~ CO ~ 3 . =G~ ~~ f' ~ ~~ ' ~ 'Q •.........~ ~'~P c~~NTY, ~~ 13 .13 ' ;. ~ O O N ~ W m W U W ~ r(fll~Cpf~M O ~~ M N~d'tDOfD(DN O M I~~NCfl~-I~ O NCD ~ O~NC~N~NCOoO N ~"' ~ ~pN~tt'~[N~ ~ 0 ~ ~CO tA ' O M CO~o01~tn1~NCO tA 00 00 ~ QO 00 tn `~ Cfl ~ i~ N 0 p~t ~ CO Q I N ~t ~ ONf~e-~'NNN r- e-~ ~ tflCfltAN~N~I ~ ~t ~~00(O Od'~- ~ ~~ ~ ~-c'7NCV ~r-tfiCO ~ d~ W ~~ ~ f~ ~ N M N ~~ ~ M m ~ Z ~ ~ ~ ~ W W av ~w 0 ~s~efl~~~ ~ ~~ v~ ~~~c~~~~»~ ~ ~ M O M ( p O C p ~ Q O ~ ~ M N ~ 69~ ~MOM~~ ~ !~-N Cp !~ M ln M tC) ~ 00 M ~NaiuiOCYiC0 0 (DC+i O ti N M O 00 ~ N (O ~ ~jjO~NNN~•- O) f~ ~ N M ~ ~~ Q O~~ ~M~l' ~ ~ EF? EA EA EA 6H EA O ~ W N `- Q~j~ ~ N ~ ~ ~ OD M I~ M 00 N ~~l;f~-~r1~N OO~~~t'G01~ ~ N M 0~0 N O O O 0 ~ CO ~ ~ N M N ~ ~ EA 69 ffl EA 69 tfl O ~ O a N N ~ N ~ ~{} O O O Q ~ ~ ~ N ~ ~ ~ ~ ~ ~I N ~ M CO ti N ~' O ~ N N M ~A M d' ~- M 'V' (D M f0 I~ (O ~ d' O oDOrnoDNCMe-c'M c'~ N d' M~t ~~ 00 !~ lf> 00 00 M r- f~ 00 ~1' M ~ ~- e- ~ e- (~ M N ~t tD ~ ~~~~~~~~ ~ ~ N ~ M (O ~ ~ ~ f~} 69 i~ O ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ I ~ ~ . ~ N r- Ef} I EA •-' N N ~ ~- N N M ~A M N~- M ~ M O d' CO M(O 1~ (O 1~ '~ Oi Opc'~ ~- 0000)OONMOM CO CO O (fl N ~l' ~t d' ~ ~t f~ I~ tp M M M CO 00 N ~ I~ V(O M ~ rpQ~ tn ~~.-- ~t~M ~ ~ ~ ~ ~ ~ 69 ER E!? EA 69 69 E~ b9 Efl EA d4 69 ti ~ N N V~ M O ~ ~ ~ ~ N N ~ ~Q ~ U ~ ~ ~ DOtc)oO~iOCfl~' U~ Z~.-~cv~n~Q. ;~~ ~~k~k~#~k*k*k ~co ~ _ ~ N ~ i i O U ~~ ~ ~ ~' ~ I~ O ~ ~ ~ ~ ~ b9 Ef3 ~ i ~ ~ N ~ li ~ ~ Ef3 Ef3 } a ~~~~.n ~ -Na O O O O O Q p Q C ~ ~ ~ ~ ~ p ~ V ~ aaaaa a ~ > > > > > p~j 'd ~ ` ~~~ 3~ r. Q V a~ -~-»~~ ~ , ~r ~ ~ ti ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O t~0 H M O ~ ~ ~ Z ~ ~ J 4 J H ~ ~ Z ~ C7 ~ O .... ~ O a ~ a ~ N O N ~. A L C ~ a ~ N N t ~ ~' m ~ ~ U W ~ W ~ N O t ~ O ~' -d C N O ~ ~ ~ ~ L , ~-+ Q G ~ N V ~ ~ ~ N ` ~ N Y c `' N ~ ~ O _ vi C ~ • ~ N = .C p. ~ O ~' ~ J ~ N ~- C ~ ~ ~ F- ~ - N ~ ~ ~ ~ ~ -~ v C J ~ ~ ~ s c ~ ~ ~ U = c~ U N U N N ~ O ~ O Q ~ ~. U ~ 0 ~ (~ d >+ t C O ~ N O ~ O ~, N ~ ~ ~ W m A ~ ~ W N W L 0 ~ O ~ w O ~ UL N .'.' Y L ` o o N ~ ~ O .0 N c0 N ~ ~ N ~ ~ O 7 ~ O ~ ~ Q a~ ~ o c .~ ~ o ~ ~ _ ~ N ~ = U > fII W ~ c = m N U ~ O ~ N ~ ~ 2 N '~+ _ > w ~ ~ ~ ~~ PAYROLL RECAP FOR PAY PERIOD: DECEMBER 1, 2009 (ELECTION WORKERS) F ND 10 GENERAL FUND $ 8,964.03 F ND 15 ROAD & BRIDGE $ - F ND 18 LAW LIBRARY $ - F ND 29 COURTHOUSE SECURITY $ - F ND 50 INDIGENT HEALTH CARE $ - F ND 76 JUVENILE DETENTION $ - TOTAL COUNTY F ND 21 JUVENILE PROBATION-TITLE IV-E $ - F ND 25 JUVENILE PROBATION-STATE SUPPLEMENT $ - F ND 27 JUVENILE PROBATION-INTENSIVE PROGRAM $ - F ND 34 JUVENILE PROBATION-GRANT "F" $ - F ND 38 JUVENILE PROBATION-GRANT "X" $ - F ND 81 DISTRICT ADMIN DISTRICT COURTS $ - F ND 83 216TH DISTRICT ATTORNEY $ - F ND 84 " 198TH DISTRICT ATTY $ - F ND 86 216TH ADULT PROBATION $ - F ND 87 216TH COMMUNITY CORRECTIONS $ ___ - TOTALOTHER TOT~L FUNDS $ 8,964.03 "to be r imbursed 964.03 $ ~ 8,964.03 4 h I KERR ~UNTY - PAYROLL REGISTER PAY PE IOD: December 1,'2009 PAY D E: December 1, 2~09 - Election workers .LS 8,964.03 8,964.03 , ; ~ PAYROLL RECAP FOR PAY PERIOD: DECEMBER 2, 2009 (Reissued 3 Election worker checks) D 10 GENERAL FUND $ 26.74 D 15 ROAD & BRIDGE $ - D 18 LAW LIBRARY $ - D 29 COURTHOUSE SECURITY $ - D 50 INDIGENT HEALTH CARE $ - D 76 JUVENILE DETENTION $ - TOTAL COUNTY F ND 21 JUVENILE PROBATION-TITLE IV-E $ - F ND 25 JUVENILE PROBATION-STATE SUPPLEMENT $ - F ND 27 JUVENILE PROBATION-INTENSIVE PROGRAM $ - F ND 34 JUVENILE PROBATION-GRANT "F" $ - F ND 38 JUVENILE PROBATION-GRANT "X" $ - F ND 81 DISTRICT ADMIN DISTRICT COURTS $ - F ND 83 216TH DISTRICT ATTORNEY $ - F ND 84 * 198TH DISTRICT ATTY $ - F ND 86 216TH ADULT PROBATION $ - FI ~ND 87 216TH COMMUNITY CORRECTIONS $ - ~ TOTAL OTHER I TOT~ L FUNDS 26.74 ~ 'to be r imbursed $ 26.74 26.74 ~ ~ I KERR (~OUNTY - PAYROLL ~2EGISTER PAY PE IOD: December 2, 2009 PAY 0 E: December 2, 2q09 ,LS 26.74 26.74 PAYROLL RECAP FI~ND 10 i F ND 15 F ND 18 F ND 29 F ND 50 F ND 76 F~ND 21 F ND 25 F ND 27 F ND 34 F ND 38 F ND 81 F ND 83 F N D 84 F~1ND 86 FivND 87 TOT~L FUNDS *to be r~imbursed FC~R PAY PER14D: DECEMBER 1-15, 2009 GENERALFUND ROAD & BRIDGE LAW LIBRARY COURTHOUSE SECURITY INDIGENT HEALTH CARE JUVENILE DETENTION '' JWENILE PROBATION-TITLE IV-E ', JUVENILE PROBATION-STATE SUPPLEMENT i JUVENILE PROBATION-INTENSIVE PROGRAM ~'~ JUVENILE PROBATION-GRANT "F" JUVENILE PROBATION-GRANT "X" DISTRICT ADMIN DISTRICT COURTS 216TH DISTRICT ATTORNEY * 198TH DISTRICT ATTY 216TH ADULT PROBATION 216TH COMMUNITY CORRECTIONS $ 462,330.48 $ 56,889.73 $ 228.97 $ 5,044.13 $ 2,088.78 $ 35,087.22 TOTALCOUNTY $ 828.41 $ 1,840.62 $ 1,249.32 $ 1,148.63 $ 792.75 $ 14,388.42 $ 19,303.32 $ 19,443.63 $ 47,670.72 $ 3,373.41 TOTAL OTHER $ 671,708.54 $ 1.669.31 110,039.23 1.708.54 , ~ I KERR Q~l1NTY . PAYROLL REGISTER PAY P IOD: December 1-y5, 2009 PAY D E: December 15, Z009 DEPARTMENT- r.n rnn~# PnsirioN ota 10-40 Total 10,050.48 3,318.03 10-40 ToWI ' 4,180.30 1,595.46 10-48 Total 14,714.26 5 976.38 10-40 Totai ' 3,601.83 1,573.28 10-40 Total 5,059.40 1,507.79 10-42 Total 3 279.73 625.08 10-42 Total 6 979.65 1,837.70 10-4 Total 3,125.00 534.56 10-4 Total 2,986.04 1146.97 10-43 Total 106.25 8.13 10-43 Total 106.25 1.54 10~4 Total ' 1,902.41 647.25 10-4 Total 11,533.63 4,500.57 10-4 Total ' 3,296.98 1 198.53 10-4 Total 3,215.85 7,179.57 10-4 Total 3,648.52 1218.36 10-4 Total 3,520.90 1,223.16 10-4 Total 11,513.59 3,909.85 10-4 Total 4,880.18 1492.66 10-4 Total 7,536.68 2,539.36 10-4 ToWI 3 528.33 1,246.41 10-4 Total 15,675.60 5,949.00 10-5 Total 5,727.56 2,262.91 10-5 Totai 1,182.53 522.06 10-5 ToWI 50,773.17 17,825.64 10•5 Tot21 3,594.99 1,250.08 10-5 Total 1,840.50 605.29 10-5 Total 1,640.50 597.42 10•5 Total 1,640.50 605.29 10-5 Total 1,640.50 298.41 SALARIES BENEFITS DEPTS TOTALS 2 868. 3 564. 2 3,453.05 13,368.51 5,775J6 ', 20,690.64 5,175.11 ' 6,567.19 3,904.81 ' 8,817.35 I 3,659.56 ', 4,133.01 ' 114.38 ', 107.79 2,549.66 ' 16,034.20 ' 4,495.51 ' 4,395.42 ' 4,866.88 ''', 4,744.06 '', 15,423.44 ' 6,372.85 ', 10,076.04 ' 4,77474 ''', 21,624.60 7,990.47 1,704.59 ' 68,598.61 ' 4,845.07 ' 2,24579 '' 2,237.92 ' 2,245.79 1,938.91 j 10-56 Totai 107,298.28 36,392.72 143,691.00 10-57 Total 11,043.96 3,744.84 14,788.80 10-58 Total 1,357.92 553.59 1,911.51 10-59 Total 4145.57 1,055.12 5,200.69 10~ Total 9,178.49 3,493.24 12,671.73 10-64 Total 8,698.43 3,382.09 12,078.52 10~6 Total 5,564.81 1,751.25 7,316.06 10-66 Total 1212.08 528.18 1,740.26 Total General Fund 343,668.39 118,662.09 462,330.48 _.~.... ....___._..._...._._...-----_..__._...._..._.------._._...-°--------_..~......_.. .-°-°-----. __ ._._._...___.._ 15-60 Total 8,618.63 2,766.01 11,382.64 15-61 ToWI 32,873.18 12,633.93 45,507.09 Total Road 8 Brid e 41,489.79 15,399.94 56,889.73 .._.._.. .__..._._.~._._..__..a_._..._._........._._.....M._._...._.._._.---------------- --------°---__......_._ ..___.___..._.______. __...__ ._ 18-65 Total 175.70 53.27 228.97 . ~ ~ ^ 21-64 Totai 702.04 126.37 828.41 ' ..._..._.._.~ ............._.__._._..__....._..r_.__._..._.._.._...---°•.-~------- --°_._..._..._._......_. ..........r.~._......_._ _-----..._..._.._ 25-57 Total 1,840.62 1,840.62 .._.._ . .............._.r._..~.,._»...._.-----..._...._--°-......_------------.._._.._.._ ------._._____._.___ --_..----__..__....__ _._____..._. 27-57 Total 606.80 642.52 1,249.32 ......_.. ------_.._..._._.._._.........---w._._.__....._._._.___..._.»----------._......_._ ._._._._.._._.~._._. _.......__w___..__~ _____._..._ 29-63 Total ' 3,757.04 1,287.09 5,044.13 .......... .._......._....-- ......................._......._......__._..._....._.---_._...._.._...------ ---_...._._.~..._...__ __.r._...__.__.._~. ___._..._.._. 34-57 Total 1,148.63 1,148.63 -------- ---- .................^------_....._..~.__._._._...___._._~._.._..__._.._.._.._._. ......___.._._.__...__.. _._. .______ ____.w._..._.._. 38-57 ToWI 792.75 792.75 _.._ ..... ............._..._...-----°---------_-----°--_._».__._.__.~._......._._._._.._.... .._..___.._._........_ .___.~_......~..__. _.__._._-___ 50-64 Total 1,503.05 585.73 2,088.78 --.__.. ...._..._.__....._....~_._.....M...._~.._.__....._._._._._......._._.~.___._..---. .__ ............._....._. ..._.__.._.___.__._.___ ._._..._.__.~._... 76-57 Total 25,350.32 9,736.90 35,087.22 .._.._ ......_ .................~_._------_....__.__.__._._._._..._._.-°_...._.......---------- ._._--°-._.._._._._.__ ...__._._.__......_.___ __._._._...r 81-59 Total 11,186.51 3,201.91 14,388.42 ......... ......_.._.._._.»........-------._..---•-----------_._._......_--°----^---•--•--•°--- -...._._.._.__...._._._.. ...__._._.__._.a....._._ __._.-__ - _ 83-44 Totai 14,815.71 4,487.61 19,303.32 --._ ..... ........------._........._._.__._._...__.__.__._s......_._.___.._..---__...._.-- -..._._.......___._...... ...___~._......_w_ ._.__...__..._. 84-44 Total 15,174.95 4,268.68 19,443.63 --_.._.. ._.----------°__..__-^-------.__.__.___._._._...._._....__.._.__-----°__.._._. ..._._-----._._........ .____._.......W._.__._. .._.. .~. 86-57 Total 40,558.67 7,111.85 47,670.72 .......... .........._.._....._...»._._._._..._------___..»._..._._-----°.._.._..__----_._. _._._.__.__._._._.. ..._-------_..._°----- ----.»_ ._.._ 8T-57 Total 2 867.87 505.54 3,373.41 Gran ~ ~ Total i I ~ ~~ 505,639.04 166,069.50 671,708.54 ~ ~ A 12/15/ 9 PY Fund 1Q I 400 ~ 401 !, 402 ', 403 ' 404 ~! 408 426 427 428 429 * 435 * ~ 436 438 450 455 456 457 458 475 493 1 495 497 499 510 511 512 513 551 552 553 554 I 560 ~ 570 580 595 640 642 665 , 666 C i D FICA ', MEDICARE FICA/MED 201 ' 201 Subtotal 177.69' 41.56 219.25 589.85 137.95 727.80 246.89' 57.74 304.63 845.69~, 197.78 1,043.47 219.22 51.28 270.50 301.41' 70.49 371.90 203.35 47.56 250.91 255.42 97.16 352.58 - 43.85 43.85 176.62 41.30 217.92 6.59 1.54 8.13 - 1.54 1.54 121.63 28.45 150.08 687.78 160.85 848.63 192.32 44.97 237.29 183.76 42.97 226.73 212.46' 49.68 262.14 202.04 47.26 249.30 695.53 162.66 858.19 297.90 69.66 367.56 420.89 98.43 519.32 209.11 48.90 258.01 935.87 218.88 1,154.75 348.58 81.52 430.10 72.67 17.00 89.67 3,040.80 711.18 3,751.98 209.08 48.91 258.00 101.71 23.79 125.50 95.33 22.30 117.63 101.71 23.79 125.50 101.71 23.79 125.50 6,448.84 1,508.17 7,957.01 749.39 177.45 926.84 83.52 19.53 103.05 256.15 59.90 316.05 553J5 129.51 683.26 517.54 121.03 638.57 336.57 78.70 415.27 75.15 17.58 92.73 :0,274.53 4,826.61 25,101.14 E ~ F ~ G EMPLOYEE PAID SUPPLEMENTS OPT RETIREMENT GRP INS OUT 203 202 202 296.64 - 4.00 1,040.23 1,550.00 432.65 858.18 1,522.91 3,410.00 372.78 930.00 523.65 620.00 339.45 - 5.53 722.39 762.73 323.44 167.27 309.05 620.00 203.04 294.13 1,193.71 2,458.23 341.24 620.00 332.84 620.00 336.22 620.00 353.86 620.00 1,191.66 1,860.00 505.10 620.00 780.04 1,240.00 365.18 620.00 1,622.43 3,171.82 592.81 1,240.00 122.39 310.00 5,244.17 8,680.00 13.20 372.08 620.00 169.79 310.00 169.79 310.00 169.79 310.00 169.79 - 3.12 11,105.34 17,360.00 7.20 1,267.30 1,550.00 0.07 140.54 310.00 429.07 310.00 949.98 1,860.00 883.52 1,860.00 405.98 930.00 125.45 310.00 H CO PD SUPP 202 44.43 (7.76) 29.19 3.22 136.29 (36.83) 0.63 33.12 169.17 I ~ OPT OUT Total /Supp R Subtotal O 48.43 (7.76) 34.72 3.22 149.49 3.12 (29.63) 0.70 J CA/Medicare; Grp Ins & Out Supp. 564.32 3,318.03 1,595.46 5,976.38 1,573.28 1,507.79 625.08 1,837.70 534.56 1,146.97 8.13 1.54 647.25 4,500.57 1,198.53 1,179.57 1,218.36 1,223.16 3,909.85 1,492.66 2,539.36 1,246.41 5,949.00 2,262.91 522.06 17,825.64 1,250.08 605.29 597.42 605.29 298.41 36,392.72 3,744.84 553.59 1,055.12 3,493.24 3,382.09 1,751.25 528.18 A ~ B C D E F G H I J 12l15/ PY ' COUNTY PORTION EMPLOYEE PAID SUPPLEMENTS OPT CO PD OPT OUT Total ICA/Medicare; FICA ~, MEDICARE FICA/MED RETIREMENT GRP INS OUT SUPP /Supp R ;Grp Ins 8~ Fund 1 201 201 Subtotal 203 202 202 202 Subtotal O Out Supp. 600 513.98' 120.21 634.19 891.82 1,240.00 - 2,766.01 611 1,954.49 457.09 2,411.58 3,402.35 6,820.00 - 12,633.93 2,468.47 577.30 3,045.77 4,294.17 8,060.00 - - - 15,399.94 Fund 1 650 10.79 2.52 13.31 18.19 21.77 - 53.27 Fund 2 645 43.53 10.17 53.70 72.67 - 126.37 Fund 2 570 111.76 26.14 137.90 194.62 310.00 - 642.52 Fund 2 636 225.50 52.74 278.24 388.85 620.00 - 1,287.09 Fund 5 641 89.51 20.93 110.44 149.42 325.87 - 585.73 4 Fund 7 572 1,545.13 361.37 1,906.50 2,560.40 5,270.00 - 9,736.90 Fund 8 592 690.41 161.46 851.87 1,110.04 1,240.00 - 3,201.91 Fund 8 440 886.78 207.40 1,094.18 1,533.43 1,860.00 - 4,487.61 Fund S 445 890.16 208.19 1,098.35 1,570.61 1,550.00 2.40 47.32 49.72 4,268.68 Fund 8 571 2,411.26 563.91 2,975.17 4,136.68 0 ~~~ ~~•$5 Fund 8 571 169.15 39.56 208.71 296.83 0 505.54 29,816.98 7,058.30 36,875.28 51,752.21 77,190.00 35.52 216.49 252.01 166,069.50 ~ ~~ FICA MEDICARE FICA/MED RETIREMENT GRP INS OPT CO PD OPT OUT Total ICA/Medicare; Subtotal OUT SUPP /Supp R t;Grp Ins & O t Out Supp. Subtotai 59,633.96 14,116.60 73,750.56 86,754.06 77,190.00 Fund 1 20,274.53 4,826.61 25,101.14 23,960.12 Fund 1 2,468.47 577.30 3,045.77 2,904.33 Fund 1 10.79 2.52 13.31 12.30 Fund 2 43.53 10.17 53.70 49.14 I Fund Z ~I 111.76 26.14 137.90 131.63 Fund 2 ~ 225.50 52.74 278.24 263.00 Fund 5 ~ 89.51 20.93 110.44 101.06 Fund 7 ~ 1,545.13 361.37 1,906.50 1,731.65 Fund ~ I 690.41 161.46 851.87 750.75 Fund 886.78 207.40 1,094.18 1,037.11 Fund 890.16 208.19 1,098.35 1,062.25 Fund 2,411.26 563.91 2,975.17 2,797.76 Fund 169.19 39.56 208.71 200.75 ; 29,816.98 7,058.30 36,875.28 35,001.85 Total Emp yeer & Em loyee 59,633.98 14,116.60 86,754.06 73,750.56 ,- i PAYROLL RECAP FbR PAY PERIOD: DECEMBER 15, 2009 , (Extra Check - R.L. Martinez) ND 10 GENERAL FUND $ 121.18 ND 15 ROAD & BRIDGE $ - ND 18 LAW LIBRARY $ - ND 29 COURTHOUSE SECURITY $ - ND 50 INDIGENT HEALTH CARE $ - ND 76 JUVENILE DETENTION $ - TOTALCOUNTY F ND 21 JUVENILE PROBATION-TITLE IV-E $ - F ND 25 JUVENILE PROBATION-STATE SUPPLEMENT $ - F ND 27 JUVENILE PROBATION-INTENSIVE PROGRAM $ - F ND 34 JUVENILE PROBATION-GRANT "F" $ - F ND 38 JUVENILE PROBATION-GRANT "X" $ - F ND 81 DISTRICT ADMIN DISTRICT COURTS $ - F ND 83 216TH DISTRICT ATTORNEY $ - F ND 84 * 198TH DISTRICT ATTY $ - F ND 86 216TH ADULT PROBATION $ - F ND 87 216TH COMMUNITY CORRECTIONS $ - ' TOTAL OTHER TOT ~ ~l. FUNDS $ 121.18 `to be imbursed ~ 121.18 121.18 KERR (~UNTY - PAYROLL ~2EGISTER PAY PE IOD: December 1-h5, 2009 PAY 0 E: December 15, 009 - ext~a check ~LS 121.18 121.18 : ' PAYROLL RECAP F~,R PAY PERIOD: DECEMBER 16-31, 2009 D 10 GENERAL FUND $ 496,872.65 D 15 ROAD & BRIDGE $ 59,229.73 D 18 LAW LIBRARY $ 235.30 D 29 COURTHOUSE SECURITY $ 5,200.53 D 50 INDIGENT HEALTH CARE $ 2,183.39 D 76 JUVENILE DETENTION $ 36,198.51 TOTAL COUNTY $ 5 9,920.11 F ND 21 JUVENILE PROBATION-TITLE IV-E $ 828.41 F ND 25 JUVENILE PROBATION-STATE SUPPLEMENT $ 1,840.62 F ND 27 JUVENILE PROBATION-INTENSIVE PROGRAM $ 1,339.32 F ND 34 JUVENILE PROBATION-GRANT "F" $ 1,148.63 F~ ND 38 JUVENILE PROBATION-GRANT "X" $ 792.75 F ND 81 DISTRICT ADMIN DISTRICT COURTS $ 14,766.87 F' ND 83 216TH DISTRICT ATTORNEY $ 19,843.32 F ND 84 '' 198TH DISTRICT ATTY $ 21,843.63 F ND 86 216TH ADULT PROBATION $ 47,481.94 F ND 87 216TH COMMUNITY CORRECTIONS $ 3,373.41 TOTAL OTHER $ 113.258.90 TOTP~L FUNDS $ 713,179.01 $ 7 3,179.01 "to be r~imbursed ~ KERR OUNTY • PAYROLL REGISTER PAY P IOD: December 1B-31. 2009 2009 DEPARTMENT- G/L CODE POSITION SALARIES BENEFITS DEPT'S TOTALS 10-4 ota 2,888.73 562.95 10-40 Total 10,030.48 3,764.43 10-40 Total 4 089.00 1,920.16 10-4 Total 14,714.26 6,966.38 10-4 Total 3,601.83 1843.28 10-4 Total 5,581.99 1,789.61 10-42 ToWi 3,279.73 626.33 10-4 Totat 6,771.32 1,974.41 10-42 Total 3 333.33 667.85 10-4 Total 2,886.04 1,326.97 10-4 Total 108.25 8.13 10-43 Total 106.25 1.54 10-4 Total ' 1,902.41 732.64 10-4 Total 11,533.63 5,214.24 10-4 Total 3,349.48 1,381.01 10-4 Total 3,215.85 1,359.57 10-4 Total 3,248.52 1,367.76 10-4 Total 3,213.52 1,358.39 10-4 Total 11493.59 4,446.25 10-4 Total 5,256.35 1,740.37 10-4 Total 7 536.68 2,899.36 10-4 Total 3,528.33 1,419.97 10-4 Total 15,140.42 7,391.50 10-51 Total 5,425.80 2,568.58 10-5T Total 1,182.53 812.06 10-51 Total 59,709.06 25,144.05 10-5 Total 3 594.99 3,380.08 '10-5 Total 1640.50 695.29 10-5 Totai 1,840.50 687.42 10-5 Total 1,640.50 695.29 10-5 Total 1,640.50 298.41 3,451.68 13,794.91 6,009.16 21,680.64 5,445.11 7,371.60 3,906.06 8,745.73 4,001.18 4,313.01 114.38 107.79 2,635.05 16,747.87 4,730.49 4,575.42 4,616.28 4,571.91 15,939.84 6,996.72 10,436.04 4,948.30 22,531.92 7,994.38 1,794.59 84,853.11 6,975.07 2,335.79 2,327.92 2,335.79 1,938.91 10-5 Total 109,844.51 41,927.86 151,772.37 10-5 Total ' 11 043.96 4 194.96 15,238.92 10-5 Total ~ 1,337.92 639.99 1,977.91 10-5 Total 4,145.57 1,145.12 5,290.69 10-6 Total ' 9178.49 4,033.24 13,211.73 10-6 Total 7,936.26 3,801.80 11,738.06 ~ 10-6 Total 5,564.81 2 021.25 7,586.06 10-6 Total 1,212.08 618.18 1,830.26 ' Total General Fund 353,645.97 143,226.68 496,872.65 ------°-- ..._......_.._».._---^---------~-~-~_--__..._._.._.__...._......._.__...._._ ................._..._._ ...._.._.__----------- _.. 15-6 Total 8 616.B3 3,126.01 11,742.64 15-61 Total 32 873.16 14,613.93 47,487.09 ' Total Road 8 Brid e 41,489.79 17,739.94 59,229.73 R s A 12l31 /09 Fund 10 ._ ._ 4 B I C I D FICA NIEDICARE FICA/MED 201 '~ 201 Subtotal D 177.69 , 41.56 219.25 1 588.61 137.66 726.27 2 240.67 ' 56.29 296.96 3 845.69 ' 197.78 1,043.47 4 219.22 ' S1.28 270.50 B 333.81 78.06 411.87 6 203.35 47.56 250.91 7 242.60 94.16 336.76 B 12.82 46.85 59.67 B 176.62 41.30 217.92 5 6.59 1.54 8.13 6 - 1.54 1.54 B 121.63 28.45 150.08 D 687.78 160.85 848.63 5 195.58 45.74 241.32 6 183.76 42.97 226.73 7 187.66 43.88 231.54 B 182.99 42.80 225.79 5 694.29 162.37 856.66 3 321.22 75.12 396.34 5 420.89 98.43 519.32 7 209.11 48.90 258.01 9 903.24 211.24 1,114.48 0 329.87 77.15 407.02 1 72.67 17.00 89.67 2 3,594.81 840.75 4,435.56 3 209.09 48.91 258.00 1 101.71 23.79 125.50 2 95.33 22.30 117.63 3 101.71 23.79 125.50 4 101.71 23.79 125.50 0 6,606.69 1,545.11 8,151.80 0 749.39 177.45 926.84 0 82.28 19.24 101.52 5 256.15 59.90 316.05 0 553.75 129.51 683.26 2 470.39 110.02 580.41 5 336.57 78.70 415.27 6 75.15 17.58 92.73 20,893.09 4,971.32 25,864.41 E ~ F ~ G EMPLOYEE PAYROLL BENE FITS OPT RETIREMENT GRP INS OUT 203 202 202 296.64 - 4.00 1,038.16 2,000.00 423.20 1,200.00 1,522.91 4,400.00 372.78 1,200.00 577.74 800.00 339.45 - 5.53 700.83 936.82 345.00 263.18 309.05 800.00 203.04 379.52 1,193.71 3,171.90 339.69 800.00 332.84 800.00 336.22 800.00 332.60 500.00 1,189.59 2,400.00 544.03 800.00 780.04 1,600.00 365.18 800.00 1,567.02 4,710.00 561.56 1,600.00 122.39 400.00 6,169.00 14, 390.00 13.20 372.08 2,750.00 169.79 400.00 169.79 400.00 169.79 400.00 169.79 - 3.12 11,368.86 22,400.00 7.20 1,267.30 2,000.00 0.07 138.47 400.00 429.07 400.00 949.98 2,400.00 821.39 2,400.00 405.98 1,200.00 125.45 400.00 36,520.41 80,601.42 33.12 H ~ I ~ CO PD OPT OUT Total F SUPP /Supp Ret 202 Subtotal Opt 43.06 47.06 30.44 35.97 (3.22) (3.22) 136.29 0.75 207.32 149.49 3.12 7.20 0.82 ~ Ins & t Supp. 562.95 3,764.43 1,920.16 6,966.38 1,843.28 1,789.61 626.33 1,974.41 667.85 1,326.97 8.13 1.54 732.64 5,214.24 1,381.01 1,359.57 1, 367.76 1,358.39 4,446.25 1,740.37 2,899.36 1,419.97 7,391.50 2,568.58 612.06 25,144.05 3,380.08 695.29 687.42 695.29 298.41 41,927.86 4,194.96 639.99 1,145.12 4,033.24 3,801.80 2,027.25 618.18 43,226.68 ~ + A B C D E F G H I J 12/31/09 Y COUNTY PORTION EMP~OYEE PAYROLL BENE FITS OPT CO PD OPT OUT Total FIC Medicare; FICA MEDICARE FICA/MED RETIREMENT GRP INS OUT SUPP /Supp Ret;G Ins & Fund 15 201 201 Subtotal 203 202 202 202 Subtotal Opt t Supp. 6 0 513.98 120.21 634.19 891.82 1,600.00 - 3,126.01 ~ 6 1 1,954.49 457.09 2,411.58 3,402.35 8,800.00 - 74,613.93 Fund 18 2,468.47 577.30 3,045.77 4,294.17 10,400.00 - _ 17,739.94 6 0 10.79 2.52 13.31 18.19 28.10 59.60 Fund 21 6 5 43.53 10.17 53.70 72.67 - - 126.37 Fund 27 5 0 111.76 26.14 137.90 194.62 400.00 - 732.52 Fund 29 ~ 6 6 224.26 52.45 276.71 386.78 800.00 - 1,463.49 Fund 50 i 6 1 89.51 20.93 110.44 149.42 420.48 - 680.34 Fund 76 5 2 1,521.03 355.72 1,876.75 2,560.40 6,800.00 - 11,237.15 Fund 81 5 2 691.37 161.68 853.05 1,111.66 1,600.00 - 3,564.71 Fund 83 ' 4~ 0 886.78 207.40 1,094.18 1,533.43 2,400.00 - 5,027.61 Fund 84 i 4~ 5 890.16 208.19 1,098.35 1,570.61 3,950.00 2.40 47.32 49.72 6,668.68 Fund 86 5 1 2,400.39 561.36 2,961.75 4,136.68 0 7,098.43 Fund 87 5 1 169.15 39.56 208.71 296.83 0 505.54 I ~ 30,400.29 7,194.74 37,595.03 52,845.87 107,400.00 35.52 254.64 290.16 98,131.06 I FICA MEDICARE FICA/MED RETIREMENT GRP INS OPT CO PD OPT OUT Total FIC Medicare; 1 Subtotal OUT SUPP /Supp Ret; p Ins & I Opt t Supp. ~ Subtotal 98,131.06 ~ 60,800.58 14,389.48 75,190.06 88,587.50 107,400.00 4 [FROM A/P POSTING REGISTER~ 207-201 207-201 207-203 207-202 Fund 0 20,893.09 4,971.32 25,864.41 24,700.21 Fund 5 2,468.47 577.30 3,045.77 2,904.33 Fund 1 ~ 8 10.79 2.52 13.31 12.30 Fund 1 43.53 10.17 53.70 49.14 { Fund 7 111.76 26.14 137.90 131.63 Fund 9 224.26 52.45 276.71 261.60 Fund 89.51 20.93 110.44 101.06 ~ Fund 6 1,521.03 355.72 1,876.75 1,731.65 Fund Fund 1 691.37 161.68 853.05 3 886.78 207.40 1,094.18 751.84 1,037.11 Fund 890.16 208.19 1,098.35 1,062.25 Fund 2,400.39 561.36 2,961.75 2,797.76 Fund 7 169.15 39.56 208.71 200.75 To al 30,400.29 7,194.74 37,595.03 35,741.63 - . ~r ~ ' PAYROLL RECAP F ND 10 F ND 15 F ND 18 F ND 29 F ND 50 F ~,ND 76 IND 21 ~ND 25 IND 27 ~IND 34 IND 38 IND 81 IND 83 IND 84 F N D 86 F ND 87 FOR PAY PERIOD: DECEMBER 16-31, 2009 (2 extra checks-Animal Control) GENERAL FUND $ 427.63 ROAD & BRIDGE $ - LAW LIBRARY $ - COURTHOUSE SECURITY $ - INDIGENT HEALTH CARE $ - JUVENILE DETENTION $ - TOTALCOUNTY ' JUVENILE PROBATION-TITLE IV-E $ - JUVENILE PROBATION-STATE SUPPLEMENT $ - JUVENILE PROBATION-INTENSIVE PROGRAM $ - JUVENILE PROBATION-GRANT "F" $ - JUVENILE PROBATION-GRANT "X" $ - DISTRICT ADMIN DISTRICT COURTS $ - 216TH DISTRICT ATTORNEY $ - ` 198TH DISTRICT ATTY $ - 216TH ADULT PROBATION $ - 216TH COMMUNITY CORRECTIONS $ - TOTAL OTHER 427.63 TOT~L FUNDS $ 427.63 $ 427.63 *to be r~imbursed KERR t~DUNTY - PAYROLL REGISTER PAY P IOD: December 1¢31, 2009 PAY D E: December 30, ~009 - ~LS 427.63 427.63 .. ~ , AFFIDAVIT I, Mindy L.1Nilliams, Treasurer, in and for the County of Kerr, State of Texas, do present th~ foregoing Monthly Report to be a true and correct statement, to the best of m~ knowledge, of all accounts under the control of the Kerr County Treasurer for December 2009. . ~ ~ , Mindy L. Iliams, Treasurer December 2009 Cash Receipts -$ 4,616,815.63 December 2009 Cash Disbursements -$ 3,677,697.87 December 2009 month ending cash balance: Including investments $ 5,020,325.30 Presented, examined, and accepted at the regular term of Commissioners' Court, pursuant to LGC §114.026 on,this the 12th day of December, 2009. r~ , ounty Jud . /~r. Bald ' ,,~ommissioner Pct. 1 . . Commissioner Pct. 2 missioner Pct. 3 Bruc~Oeh~'er, Commissioner Pct. 4 / c Paula J. Hargk,~ County ATTEST: ~ A Janriett Pi~peY, County CI o~~r' S'"'~~ F9s G '`'',,s ~o >~ . ~ ~ _~ A ft ~ c~N.~ ~~~~~ •, ~ ~ ~ ~ I Op (p ~C1 O~ O? N 00 M ~f ~p ~ tl7 OD N N N~ O~ h u~ N~ N N 0~ M~ O] O h a cD tD O N O~~ tD ch O~ N CO N O ~ O ef OD ~~ h tU O> N C~ M V, O1 V' ~ N 00 N~ r O 00 h O O CO O ~ ~ O M h~~ f0 M N O> f0 O N~00 O N N M tn f0 ~ O~ O P. CM r ln ~p N t+ ~~p OD ep'~ ~p ~ In ~ O OD O O N 01 f0 (O CO ~ ~ ~ I~ fM f+) 00 N h CM N I~ O f0 M O> ~ h t0 C7 N CD O O 00 C (O t0 ~ O M~ 00 f0 (p lt~ O~ O Q~ C7 ~~~ lD OD I`+ O CO f+') (O tn 'Q V M O O ~ M M 01 O N tt) N~ CO sf OD CO EO ~ O CO A ~p ~ h h O 00 h P w OD O v 00 ~ f~ N tn ~~ f~ u) V 1n ~~ Of O~ ~ M M V ~~ M O N h N N N~ fD ~ r tn ~ CO m M ~ O ~ ~ ~ ~ ~ ~ ~ W N N ~ M ~ ~ ~ N ~ N v ~'' ~ ~ ~ ~ N fn0 ^ ONO O N ~t C~O M M M ~ ^ ~Y ~ M ~ M ~ ~ ~ ~ ~ ~ y ~ ~ 10 U ~A M O (O V' N O ~j ~.~ (O V ~ (O t0 O O O O ~ f0 h(O ~ ~ CO O O CO 1~ N tD t0 N ~~ ~ O ~ N O O N e- ~ N O ~ O~ ~ C CO ~ O ~ 4) (M O ~ O,i ~ ~ i~ i~ i i~ i ~ ~~ N i i ~ ~ r Q i~ i i ~ i ~ i ~ i lA CM tf) P CO ~ O CV ~ a0 ~ ~p N . 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U tA ~ > U(A ~ Q, 'd +' t~ V ~ N O V O p~~ O~ C~ U N O` fC ~ ~ w C'~ U U (0 O N V~~ C ~~ u~i N N~p~Q~ N~_ ~~0 ~~ n c~n m ° c c°~OV v~ o ~~~' ~~~~V ~' ~ c~~Q00 s 'o ~ °a~-v~ ~ o`~Y ~v °~ E `o =~ ~ o, E ~ a~i~ ~~r oo~'v ~ °j ~ o ~ooa ~ ~ ~ ~~ ~ ~~~co i~rn m c~ i La a i a i m. i ~ u a c _ =w~~~~-~~c~aoc~c~¢~c~c~o = ~cn-~~oc•,~ .a ~ ~N~tCOONC0a00)~"MCOf~O~NMd'0 0~-CO~~Md' - .-~~-~NNNNNC'~MMM~"V'~t~ ~t~ l~l~t~ I~o0aoo0 ~ -a-a~~vav-vav-v-~-avv~-a-ava v-ov-a~av c c c c c c c c c c c c c c c c c c c c c c c c c c ;~ ~ ~ ~ ~ ~ > > ~ > > ~ ~ ~ ~ ~ ~ ~ ~ ~ • ~ ~ ~ ~ ~ ~ ~ v lL LL LL LL lL LL LL LL L~ LL LL LL lL LL LL LL LL LL LL L~ LL L~ LL LL L~ LL V ~ V D ~ O ~ ~ N O~0~ ~ ~ M ~ ~ '~ L ~ ~ 0 0 ~ N m ~ .a ~ O C ~ m C m N ~ m (j U ~ ~ ~ ~ ~ ~: ~ Current Audit Reports For the First Quarter of Fiscal Year 2009-2010 Office of the Auditor Kerr County, Texas ~ ~ ~ ~{E Opb <: ~~iy~ Ulll ~ . ~ 7 i ~ F / ~~~~ ~~ ~ Paula J. Hargis KERR COUNTY AUDITOR ~,,, 700 Main, Room 103, Kerrville, Texas 78028 Tel: (830) 792-2237 • Fax: (830) 792-2238 E-mail: jhargis@co.kerr.tx.us • Website: www.co.ken.tx.us January 21, 2010 The Honorable N. Keith Williams, 216`h District Judge, The Honorable M. Rex Emerson, 198th District Judge, The Honorable County Judge Patrick Tinley, The Honorable H.A. Baldwin, Commissioner Pct.l, +^• The Honorable William Williams, Commissioner, Pct. 2, The Honorable Jonathan Letz, Commissioner, Pct. 3, The Honorable Bruce Oehler, Commissioner, Pct. 4, Gentlemen: ~ The audit reports attached represent the most recent audits performed by the Office of the Kerr County Auditor for the Office of the Kerr County Tax-Assessor Collector and Ingram Tax Substation and the Office of the Justice of the Peace, Precinct 4. Please review the reports and contact the Auditor's Office if you have any questions or concerns. `I'hank you, ~ ~~ `~ , ~~~ ~ ~=`~=~ .~ Paula J. Hargis "" Kerr County Auditor ~ ~ ~ ~ ~ ~- ~ ~ ~ ~ ~ ~r : ~ ~ ~ € ~ ~ ~r ~ ~~ ~ ~ ~ Audit Report Of the Office of the Tax Assessor-Collector Kerr County, Texas ~ 0 ~ January 12, 2010 Honorable Diane Bolin Kerr County Tax Assessor/Collector 700 Main Street Kerrville, Texas 78028 Re: Review of the Kerr County Tax Office BACKGROUND i"„ The Tax Assessor-Collector is a constitutionally required office for counties over 10,000 in population (Tex Const. Art VIII, Sec. 14). The county Tax Assessor-Collector assesses and collects taxes on property in the county for the county, and under certain ~ conditions, for another taxing unit (Tax Code Sec 6.23). The Tax Assessor-Collector receives from the chief appraiser certified estimates of total appraised value of all property in the district, and has access to the appraisal record. ~ The county Tax Assessor-Collector calculates taxes on property in the county including ,,W„ county tax on agricultural land, timberland, and railroad rolling stock. The county Tax Assessor-Collector is responsible for motor vehicle registration under the ~ Transportation Code Section 572.172 and 502 and Tax Code Section 152. He or she shall collect the extra vehicle registration fee if imposed by Commissioner's Court, register motor vehicles for the automobile purchasers/owners. He or she may deputize ,~, individuals or businesses to register motor vehicles and transfer titles, transfer of vehicle registration on second hand autos, issue and file on special license tags for operators of mobile amateur radio equipment, issues collegiate license plates, special license plates for ,,,~, classic motor vehicles, He or she may collect motor vehicle sales and use tax, register motor vehicles purchased for rental, affidavits, sales invoices, and any substantiating materials as to considerations, records, receipts and disposition of collections. The county Tax Assessor- Collector is responsible for voter registration under Vernon's revised Civil Statutes. He or she provides lists of voters to use in selecting names for the ~ jury wheel, registers voters (unless otherwise directed by Commissioner's Court with approval of County Clerk and Assessor-Collector), and administers procedures for voter ~ ~ "` Honorable Diane Bolin December 1l, 2009 "" registration set out in Election Code Sections 12 and 13. The Kerr County Tax Assessor is now the voter registrar and election official. The County Clerk passed those dues to the Tax Assessor-Collector as of July 08 as approved by Commissioner's Court. ~ The Financial responsibilities of the office are found in the Local Government Code Sections 112.031-112.035, Section 114.041, Section 116.002 and Section 130.002. They ~ are as follows: 1. Deposits all taxes collected in designated county depository, 2. Maintains accounts of Tax Collector kept in the Treasury, 4. Maintains commission due the Collector, 5. Maintains receipt for commissions paid by the county and 6. Maintains vouchers for expenditures; 7. Accepts receipts for money deposited from the Treasurer, 8. Compiles and submits a list of delinquent tax accounts to the Commissioners, 9. Collects an occupation tax, 10. Delivers tax rolls and records to his or her successor, 1 l. Maintains accounts and all monies accruing to the office, 12. May accept check for payment of certain taxes, 13. Collects taxes assessed to pay for road bonds in the same way as other taxes, 14. Accepts payments in lieu of taxes made by the federal government which ;~., may be remitted through the Tax Assessor-Collector, 15. Collects tax levied in connection with rural fire prevention districts, 16. Files reports with governmental units on collections, ~ 17. Refunds overpayment or erroneous payments, 18. May disregard exemptions (elderly, disability, homestead) for tax pledged for payment of debt and ~.. 19. May collect taxes on tangible personal property. Miscellaneous operation of the office is as follows: l. Must maintain an office at county seat as set out in Local Government Code Sec 291.002 and may have a branch office as set out in Section +~ 292.003 and 2. May serve on county emergency board when created by the governor for purpose of drafting militia. Collection and Report of taxes Collected by the Tax Assessor/Collector are as follows: 1. The county Tax Assessor- Collector is responsible for the collection of taYes on property within the county and for reporting the taxes collected, ""` 2. Prepares and mails tax bills to property owners - Tax Code Section 31, ~ 2 O 1 /21 /2010 0 `" Honorable Diane Bolin December 11, 2009 3. Mails bills for Permanent University Fund land to the State Comptroller (and collects tax from Comptroller), 4. May include taxes due for more than one unit in one bill, but must include information about tax for each unit. Kerr County collects for 12 entities including Kerr County; 5. Notifies governing taxing bodies if delinquency date postponed because of late mailing, 6. May adopt policies accepting partial payment. Kerr County has such a policy which may be obtained from the Tax Assessor-Collector; 7. May accept payment by credit card, 8. Upon request, issues a certificate showing amount of delinquent taxes, penalties, interest and charges fee for said certificates 9. Prepares and submits monthly, a written report to the governing body for all taxes collected in previous month, 10. Prepares an annual report for collected and delinquent taxes for past year, 11. Deposits taxes at least monthly in unit's deposit (Section 31.10 (c.)), and 12. Issues a tax receipt to any person authorized to pay another's taxes and notes the other person making payment, maintaining record of taY liens transferred. ~. Tax delinquency, deferred payments and seizure of property requirements of the Tax Assessor state his or her responsibility for delinquency notification, deferred Payment collection, and initiating action for seizure of property for unpaid tax bills. Delinquent tax requirements of the Tax Assessor-Collector are as follows: 1. May make agreement for payment of delinquent taxes, 2. Prepares current and cumulative delinquent tax roll each year, 3. Delivers notice of delinquency to each person on list at least once a year, and 4. Delivers additional notice of delinquency every fifth year. Seizure of property requirements are as follows: l. Determines if property is subject to seizure if taxable property is pending ~ removal or no other personal property is available to satisfy the tax, 2. May apply for tax warrant in any court in the county in which person is liable (several collectors may apply together), ~"" 3. May apply for warrant at any time, 4. Seizes personal property under tax warrant, 5. Takes possession of such property pending its sale, ""' 6. Approves collection of cash or surety bond to prevent seizure of property, 7. Makes reasonable inquiry to determine if there is any person with interest in property other than delinquent t~payer and delivers notice of time and "` place of sale, and description of property to be sold to interested parties after seizure, and ~ 3 O1/21/2010 ~ ""` Honorable Diane Bolin December 11, 2009 8. May receive payment of redemption of land by owner who ca.nnot locate tax sale purchaser; on demand, shall pay money back to purchaser. Post Appeal Administrative Procedures by Tax Assessor Collector are as follows: 1. Responsible for certain post appeal administrative procedures, 2. Shall correct tax roll and other records to reflect final determination, and 3. Shall prepare corrected tax bill after appeal, plus explanation of changes - Tax Code Section 42.41 and 42.42. Budgeting, Spending and Auditing Tax Office Bank Accounts and Funds There axe several bank accounts with Security State Bank maintained by the Tax Assessor Collector as follows: Tax Assessor Collector Dealer Special Inventory Acct Chapter 19 Account Auto Title & Registration Registration Surcharge Sales Tax Account Escrow Account (non interest bearing) Refund Account ~ Revenues - There are several sources of revenue being generated by the Tax Assessor's Office which are as follows: ad valorem tax revenue, commission for collecting taxes, motor vehicle taxes, sales taxes, beer & wine licenses, „~, liquor licenses, renewals and associated fees for these types of operation. Expenditures The Tax Assessor is required to have an annual budget for each department approved by Commissioner's Court. The expenditures for these funds are approved by the Tax Assessor Collector and then presented for payment to the Auditor's Office. In addition, the Tax Assessor can pay for expenditures of funds from the following checking accounts with only her approval: See Bank Accounts Above. ++~ The last audit was a cash audit and it was performed on November 15, 2007. The audit covered cash procedures only for the period of September l, 2007 thru October 31, 2007. There were no deficiencies found at that time. The audit was performed by Ken Ruark, a ~ former employee. The audit of this department is being done as required by the Local Government Code Section 112.006 and 115.001 and due to the high risk assessment of the funds that this office generates for the county. ~" The prior year's audit addressed only the cash on hand as there was not staff available or trained to perform an Internal Control Audit in 2008. This year's audit will address the ~ 4 Ol/21/2010 ~ """' Honorable Diane Bolin December 11, 2009 ~"' policies, procedures and internal control of this office as well as the cash on hand. There have been numerous problems with the Orion Software warranting that this be the first department to be audited for 09. There were numerous properties that were not '~"' billed and others that may have been incorrectly billed. OBJECTIVES in order of priority l. Evaluate internal controls a. Segregation of incompatible duties ~ b. Management structure and oversight c. Documentation (manuals and procedures) d. Training ~ 2. Determine that the county collected all the revenue from ad valorem taxes, fees and commissions, 3. Determine that all revenue was deposited in a timely manner, 4. Determine that cash is safeguarded, 5. Determine that expenditures comply with budget and statutes (inc. purchasing laws) 6. Determine the safeguarding of t~payer records, voter records and motor vehicle records, 7. Determine compliance with state law and county policies, 8. Determine compliance with agreements with other tax entities for which taxes are collected, such as commission rates and fees and collection of revenue, and 9. Look for opportunities to increase effectiveness and reduce costs. SCOPE The scope of this review will cover revenues and expenditures from October l, 2008 through September 30, 2009. The review will also address the safeguarding of cash. PROGRAM Completed the following General Programs: • Prefield work program • Internal Control Review - General ~ 5 O 1 /21 /2010 ~ i"" Honorable Diane Bolin December 11, 2009 "~" • Internal Control Review - Cash Receipts • Basic Compliance Review • Trend Analysis ..~w • Fee Compliance • Receipts and disbursements ;,,,, • Revenue Accounting • Information Security • Prepare a permanent file for Tax Assessor ~ • A review program has not been prepared and approved by the county auditor • I will prepare the review program following the completion of interviews of the tax assessor collector and staff, a review of all internal controls in place, if any and a ~'"' review of all agreements, if any, associated with collecting taxes for other county entities, staffing and operations. ~ Fieldwork "' • Currently Tess Mabry and I will be assigned to the audit review. • Additional staff will be assigned as needed following pre-planning and preparation of an approved review program. ~ • Proposed deadlines for: • March 25, 2009 - Meet with Tax Assessor Collector ~, • April l, 2009 - Fieldwork to begin • No deadline for completion at this time until preliminary field work is complete. Sampling ~. • Where appropriate, we plan to use random statistical sampling to test revenue for ad valorem tax collections based on the number of tax accounts collected for in the county and to test compliance of expenditures in ~ accordance with the policies maintained in the county auditor's office in compliance with the Local Government Code 112.006. To be efficient, we used one sample to test various attributes for receipts, distributions, +~ documentation, etc. The sample size and selection were statistically generated using a confidence level of 90 percent, expected error rate of 5 percent and a desired precision of +/-5 percent. Attribute sampling was ~ used to test if policies and procedures are in compliance. • Judgment sampling will be used where statistical sampling is not practicable. RESULTS Based on our review, we noted the following issues that require action: ~ 6 O 1 /21 /2010 ~ ""' Honorable Diane Bolin December 11, 2009 MOTOR VEHICLE DIVISION OF TAX DEPARTMENT STATUTORY COMPLIANCE A policy and procedures manual of all the duties and responsibilities of each clerk in the ~ Motor Vehicle Department needs to be compiled and reviewed with each employee in this department. There are no written cash handling procedures to provide guidance for maintaining, accounting, reconciling, and reporting bank activities. The policy and ~ procedures manual should set out procedures for implementing internal control as set out in the recommendations made in the Exit Conference Interview. OTHER MANAGEMENT ISSUES Use of an Excel spreadsheet to generate the daily deposit log would be preferable to the hand generated log which is currently being used. ~ Recommendation: Continue using the manual log as a backup, but include information on the Excel Spreadsheet. The supervisors can use the Excel spreadsheet as a log as well as for daily deposit tracking. This log would have ~ the benefits of clarity and flexibility of report. It could be sorted in any way needed. „~, To review the complete detail of the daily operations of this department, please refer to the Interview Document dated June 23, 2009. The employees in this department axe trained and cross trained. The attitude of the employees is very positive and they are ;,,,,, very customer friendly. AD VALOREM TAX DIVISION OF THE TAX DEPARTMENT STATUTORY COMPLIANCE ~ A policy and procedures manual of all the duties and responsibilities of each clerk in the Ad Valorem Department needs to be compiled and reviewed with each employee in this department. There are no written cash handling procedures to provide guidance for ••-~ maintaining, accounting, reconciling, and reporting bank activities. The policy and procedures manual should set out procedures for implementing internal control as set out in the recommendations made in the Exit Conference Interview. INTERNAL CONTROL ISSUES Payment Allocations Finding: - There are three cashiers who are assigned to the Ad Valorem Tax Department. .. 7 O1/21/2010 w ~ Honorable Diane Bolin December 11, 2009 - Each cashier has access to the Orion Software System to pull up accounts and receipt payments. - There are several methods of obtaining the record of an individual taxpayer in order to provide ease of access to individual tax accounts provided through the software system. - The cashier verifies that they have the correct account of the taxpayer, they post the payment to the account. The software is designed to automatically then print a receipt for the taxpayer. The system is designed to show that a receipt has been provided. The payment is then posted to a report which should balance to the daily cash deposits at the end of the day. - Kerr County provides billing and collection services for several different taxing entities. The Orion Software System is designed to split the tax payments between the different entities and to provide a daily report of those payments. Currently, some of the entities are receiving their payments from the Tax Assessar's office by check either weekly or monthly. A monthly report is provided to each entity to show their t~ collections as well as any changes to their tax roll via the Appraisal District Supplements. Payments Received By Mail ~ - The payments received via U. S. Postal Service are opened and sorted by the Deputy Tax Assessor. She divides the payments amongst the three clerks for posting. During the heavy tax season, clerks from the Motor Vehicle and ~ Election Department assist in recording payments. There was no evidence of a mail log. - There is a message across the bottom of the tax statement that informs tax payers ,~„ that if they want a receipt, they need to enclose a self-addressed envelope. The Tax Assessor informed us that they routinely mail tax receipts to all tax payers as a courtesy. - All of the tax receipts are pre-numbered by the softwaxe system and can be traced by those numbers. - The payments are receipted in the same manner as those payments that are made by taxpayers paying their payments in person. A copy of the sample receipts and the tax bills can be found as an Exhibit to this audit. Payment Plans - Kerr County also offers t~payers the option of paying their tax bill in two +~ payments. The first half of the payment is due on November 30 and the second is due on June 30. If these payments are not made as agreed, the penalty and ~ 8 Ol/21/2010 w. ~' Honorable Diane Bolin December 11, 2009 interest is applied as if they had not paid by January 31 of each year. A copy of this statement is also attached as an exhibit to this audit. - In addition Kerr County also offers quarterly payments to those tax payers who are over 65 years of age. The payments are due on January 31, March 31, May 31 and July 31. If these payments are not made as prescribed they are assessed penalties and interest as of January 31. A sample of this statement is attached hereto as an Exhibit to this audit. - We could not find any written policy or procedure manual on the payment system of this department. Sampling of Ta~ Statements - We took a statistical sample of 28 properties. The samples ranged from a large tax payer, medium and low tax values. We reviewed the payments, the receipts, the assessments and the appraisals. We used a small sample size for our initial audit. It was determined that the sample size would have to be increased as the errors in the small sample exceeded a 10% error rate which is unacceptable. The errors result from posting errors as well as errors that come from the appraisal district through the supplemental changes to the tax roll when they are downloaded. - We were given access to the Orion Software Tax Program to research the samples and all pertinent information that we might need. We were provided a computer and access to the software to be able to research every area of a taxpayer's tax statement and tax receipt. - There were only two statements that had errors. One statement showed that a tax payer was double billed for tax year 2008. The other statement shows that the tax payer has not paid their full tax bill for 2008 and no collection procedures on this account have been instituted. The statement showed the 2008 tax bill on two separate lines being exactly the same which should have alerted the clerks when accepting payment that there may have been a problem. The volume of payments during a concentrated period provides for a greater possibility of errors to occur and go undetected. The errors were brought to the attention of the Tax Assessor Office in July, but not corrected or resolved until October 2009. - Except for the two samples mentioned above, all statements appeared to be correctly billed in that sample of 28. There were errors on some of the other statements, but they had subsequently been corrected either through notification of the taxpayer or through an appraisal district supplement. Recommendations: - We need to expand the sample size and re-audit this department beginning in either April or May of 2010. ~ 9 Ol/21/2010 ~ "' Honorable Diane Bolin December 11, 2009 ""` - We need to ask the software company if they have a program that will do a random search for errors in the billings. We also need to train the clerks to look at the tax statement when they are doing the receipt to make sure that there is only "" one line for the current tax year. The clerks need to check the statement prior to accepting payments to avoid double payments. The large volume of payments for both the county and other entities behooves a better system of internal control '~ be maintained on a constant basis. - Identify errors on a daily basis. I would recommend that a either the Deputy Tax Assessor or a staff inember be trained to review all payments made daily. This ~ person would not be inputting any of the receipts, but would only serve as an internal control check to be sure that the payments were posted to the right ~ taxpayer, that no double payments had been made and that the payment was for ad valorem, personal property, etc. This would save a lot of time in the long run by cutting down on refunds, irate tax payers and most importantly provide a ~ correct cash receipts revenue accounting. The likelihood of errors and irregularities going undetected is material and needs to be addressed. - We recommend that a policy and procedure manual be written to set out the ~,,, payment procedures for this department as well as the other two departments. Appraisal District Supplemental Changes Findings: - The Appraisal District hears disputes regarding tax payer values on a daily basis. In order to pass these changes on to the taxing entity, a supplemental is sent via ;,~,, email to be downloaded into our system so that the changes either in name, address or value are entered into our system. There appeared to be no regularity as to when these supplements were received during the months of heavy ,~, collections. The supplements sometimes provide incorrect information which is then corrected in a subsequent supplement. This has caused the taY department to have to make excessive corrections over the last couple of years. .. - The Tax Assessor had problems with the supplements balancing. There were several problems associated with this process. The first problem stemmed from the Kerr Central Appraisal District not applying the freeze process correctly and ~- not sending the supplements in any timely fashion. The second problem was due to inadequate training on the Orion Software Program for the supplement process. The supplements were not being entered on a timely basis causing incorrect ~ payments being made resulting in refunds, not sufficient enough taxes being collected, and payments were mailed to the wrong parties. This caused some problems with delinquent tax statements for tax year 2008. Recommendations: - A software representative from Orion/Odyssey/Tyler Technologies provided a week long training session in March 09. Many of the problems were addressed ~ 10 O l /21 /2010 ~ ~ Honorable Diane Bolin December 11, 2009 as to how to properly enter a supplement as well as how to identify if a supplemental change was incorrect. The clerks were also trained on the payment system and report functions. The Appraisal District was requested to send the supplements on a monthly basis with the freeze/refreeze done at the same time. This procedure appears to be working well at this time. It took a couple of months to resolve all of the issues that had occurred from both Kerr County and the Appraisal District. - This type of training probably needs to be done at least every other year to allow for training on updates and new personnel training. On going training in this department is imperative to the income stream of this county as well as for the other entities for which we bill and collect. Administrative Fees and Commissions Finding: - There is a$10.00 charge for a tax certificate. There is no administrative fee for this service. - Currently, the T~ Assessor assess a fee of 1% of the tax levy to each entity that she bills and collects for except Kerr County which pay a 2% fee. - These fees were checked against the monthly tax reports and found to be properly assessed and collected. Recommendations: - The Tax Assessor would like to revamp the fees for her billing and collection services. Kerr County colleets approximately $140,000 from other entities at this time. This fee varies with the tax levy on an annual basis. Approximately $300,000 is charged to Kerr County and Kerr County Road & Bridge. The fees for these types of services vary from County to County. I would not recommend reducing our revenue stream at this time because of the loss of revenue due to the economy in all of the other departments. Whatever rate is recommended, will need to be fair and equitable across the Board to all parties including Kerr County. The decision to change rates is a Commissioner's Court and Tax Assessor decision that should reviewed against data which outlines the current revenue stream against any new fees that would be recommended. Preparation of Bank Statements and Monthly Reports Finding: - We began our Audit in April of 09. Bank Statements were requested. We were +~ told they were not complete, but that they would have them to us in about 30 days. There was unwillingness on the part of the T~ Assessor to inform me that ~ 11 O1/21/2010 ~. "` Honorable Diane Bolin December 1l, 2009 ""' there was a problem. As a consequence after requesting these documents every month from July to October, a letter was sent to the Tax Assessor outlining the consequences of these bank statements not being performed. She was informed ""' that the external auditors would begin their field work sometime in December and that without these bank statements completed, we would receive a qualified opinion which would have long lasting consequences to the county. Bank "" statements not being properly balanced on a monthly basis is considered a material misstatement of the financial position of the county. These accounts are the largest accounts of the county and the amount of revenue flow is as great as or `~ greater than our Pooled Cash Account. By not being able to verify the validity of these accounts, I could not ascertain whether there had been misappropriation of funds. I issued another letter to the Tax Assessor which stated that if these ~ statements were not completed by October 31, 2009, my department would be forced to physically come in and perform these bank reconciliations. ~ - Upon my recommendation, a new version of Quick Books was purchased as the current version was not compatible with the bank's system. Once the updated ~ software had been installed, we ran into the fact that only one clerk was trained to do the bank reconciliations and that clerk was absent for nearly ten days. I sent one of my staff to the tax office to find out their stage of completion. They had ~ downloaded 14 months worth of data from the bank, but due to only one clerk being trained nothing was happening. At this point I and one of my staff , went to the Tax Office and reviewed the data in Quick Books and found the clerk was i~„ trying to balance from the current month (October 09) to the first month which was September 08. A bank statement has to be balanced from the beginning. I found that the wrong beginning balance had been entered and I wiped out the one ,~„ month that had been done and started over. I trained two staff inembers by doing the first month and then left my staff to assist them with completing a couple of more months. Once the first three months had been accomplished, the remaining ~,,, 11 months were completed by noon of the following day. This is not acceptable from an internal audit perspective and certainly not for our external auditors. Not performing bank statements is a material misstatement of our financial position as „~ well as a very poor system of internal control over our largest cash flow, but not only is this a problem for Kerr County, but we jeopardizes the funds of all the other entities that we collect for as well as their bond ratings and audits. Recommendation: - The Ad Valorem Tax Department needs to have a full charge bookkeeper in charge of preparing bank statements and monthly reports. This person needs to be dedicated to this function and not be performing other functions in this office. There also needs to be at least three people trained to do bank reconciliations and monthly reports for vacations, illness and vacancy of the position. The general rule in accounting is that the Manager and the Assistant Manager need to know how to perform every function in their office as well as being able to train new employees on how to perform these functions. The staff was very cooperative ~ 12 O1/21/2010 ~ '""' Honorable Diane Bolin December 11, 2009 "'° and appreciative of our help and very willing to make sure that this situation would not occur again. The newly trained staff inember is preparing a manual of how she prepaxes the daily cash reports, how she balances to the daily computer ~" reports as well as the monthly bank reconciliations and monthly reports. She needs to be commended for her diligence and willingness to learn how fix the problems even without adequate training. Our staffs can perform if we allow ~` them the latitude and give them the tools that they need to perform the duties and responsibilities. Each Elected Official and Department Head takes on the task of ~ completing the job for which they signed on . Many times that includes doing trivial jobs that we don't feel we should have to do. Knowing how to perform every function or job in your department provides you with the tools that you ~ need to put good internal controls in place and to hire the right people to fill the positions in each department. - A policy and procedures manual detailing each position and job in the Ad ~,; Valorem Tax Department needs to be written and published for each person in that department. - The staff person in charge of the bookkeeping procedures is completing a manual ,,, of the daily and month reports that need to be completed, how to obtain the reports from the software, spreadsheets developed to balance back to the reports and finally how to go about balance the bank statement. These procedures are ..~ attached as an Exhibit to this audit. Payments Made from Tax-Assessor Collector's Account Finding: - There were several checks written for tra~el reimbursements, seminars and postage. Recommendation: - These expenses need to be written out of the T~ Department Budget through the ~- Kerr County Pool Cash Account. These are regularly budgeted items. Even if the expenditures are reimbursed by a grant such as HAVA, they need to go through the budget process by law. INTERNAL CONTROLS Deposits Held More than One Business Day Finding: - All of deposits tested were made on the next day after receipt. - The high volume of receipts requires a daily deposit. - The Chief Deputy takes the deposit to the bank daily. ~ 13 O1/21/2010 ~ '"" Honorable Diane Bolin December 11, 2009 - The deposits are locked in the safe every night. Recommendation: The Chief Deputy is independent of the cash receipt process at least 80% of the time. She is cross-trained for Motor Vehicle and Ad Valorem and does post receipts when required. The internal controls would be tighter if she did not receipt any funds at all, but since what she does is minimal, the internal control function in this area is adequate under the circumstances Findings: - The receipts were in sequence. All receipts tested matched the daily deposit. - Voided receipts were properly marked to prevent use of the receipt. Recommendations: - The handling of the daily cash receipts appeared to be in order and we found no problems in this area. ~ Certified Values from the Kerr CAD to Kerr County Finding: - Each year Kerr County receives the certified values for the new tax year from the Kerr County Appraisal District either by email (zip file) or CD (disc). - The certified values are currently being loaded by the Orion Software Group to the Kerr County data system in order to comply with the changing t~ laws. - Once the data has been loaded into the Kerr County Software System, the Tax Assessor works with the Orion Software Group to balance the roll for printing. - Once the roll is balanced, the data is emailed to AMG Printers in San Antonio has been contracted to print the tax statements and mail them out. - Once the printer receives the email, the printer verifies the balanced roll amount with the Tax Assessor. - The printer sends a sample of the tax statement to the Tax Assessor so that she can check to make sure that all of the exemptions and necessary notifications are correct on the sample as well as the format of the bill meets the legal criteria. - The Tax Assessor, once she reviews the sample statements and has approved them, sends a written email to the printer to begin printing the statements. - The printer folds and mails out the statements. - The bills are generally mailed out within 3 to 8 working days after all approvals have been received. 0 14 O 1 /21 /2010 ~. "~' Honorable Diane Bolin December 11, 2009 Recommendations: ~"" - We found this process to be working satisfactorily and have no recommendations. ~ This concludes the current Audit of the Kerr County Tax Assessor-Collector. Thank You, ~ s~~ ~~ 1 . ~ r~~~~~~~ Paula J. Hargis r~ ,~, Kerr County Auditor Cc: The Honorable Keith Williams, Judge 216~' District Court ,,,,, The Honorable Rex Emerson, Judge 198th District Court The Honorable Pat Tinley, Kerr County Judge The Honorable Buster Baldwin, Kerr County Commissioner, Precinct 1 ~ The Honorable Bill Williams, Kerr County Commissioner, Precinct 2 The Honorable Jonathan Letz, Kerr County Commissioner, Precinct 3 The Honorable Bruce Oehler, Kerr County Commissioner, Precinct 4 ~ 15 O 1 /21 /2010 ~ ~ ~ ~ ~ ~~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~r ~ ~ ~. ~ ~ ~ i~ ~. ~ ~ ~: ~ ~ ~ ~ ~ ~~ ~ ~ ~ ~ E ~ ~. ; ; Audit Report Of the Ingram Tax Substation Kerr County, Texas ~ R E P 0 RT Friday, January 22, 2010 To: The Honorable Diane Bolin, Tax Assessor-Collector From: Theressa "Tess" Mabry, Kerr County First Assistant Auditor SubjeCt: Audit Report of the Ingram Tax Substation Backgrounde The Ingram Tax Substation is an annex office of the Kerr County Tax Assessor-Collector. The ~ duties of the Tax Substation are the same as the responsibilities of the Tax Assessor-Collector including coliection of property taxes, motor vehicle registration and voter registration. ~ The Ingram Tax Substation is housed in the Ingram Kerr County Courthouse Annex and is maintained primarily by one employee who reports directly to the Tax Assessor-Collector. The Ingram Tax Substation in operations acts much as an additional station, providing the same ~ services as the Tax Office proper. This office is maintained for the convenience of the citizens located in West Kerr County, providing an additional location for the needs of those residents. Changes to Risk Assessment: Risk is moderately low with the Ingram Tax Office. Although the employee stationed there is the sole employee most of the time, she has developed a system of internal control which ~ mitigates risk with regard to cash receipts. All of her reporting is substantiated by corresponding totals of receipts and bank deposits all corresponding to records maintained through the Tax Assessor-Collector. '~ Additionally, a safe is maintained in the o~ce for the safekeeping of cash assets. The cash drawer is locked and emptied into the safe except for a change fund several times per day depending on cash receipt volume and is reconciled and deposited tlaily. All of the previous ~" strengthens internal controls and mitigates risk. ~ ~ ~ Objectives: Determine: ~„ • The proper internal control cash receipts and disbursements, and • The proper reporting of cash receipts and disbursements through the Tax Assessor-Collector's Office. Scope: The scope of the audit includes procedures, internal controls and reporting of cash receipts and disbursements for the period 10/01/2008-9/30/2009. Program and Fieldwork: The audit program will be prepared by Theressa Mabry who is also assigned to fieldwork. The deadline for the completion of the audit is 1/31/2009. Sampling: ~ Judgment sampling was used and the sample chosen was December of 2008 cash receipts collected from the Ingram Tax Office which was approximately 30% of the fiscal year's collections. Procedures: • Interviewed Ingram Tax Office employee regarding cash receipts, disbursements ~" and internaC control, • Tested sample of cash receipts and traced from Ingram Tax Office through reporting to the office of the Tax Assessor-Collector and through to the deposit ~" made by the Ingram Tax Office Staff and recording on the till report in Orion system, • Tested whether the funds from the Ingram Tax Office were traceable and the `~` reporting separated from the other receipts of the Tax Assessor-Collector • Tested the sample for errors in calculation of receipts. „~ • Checked safe and cash drawer access and procedures e~ ~ ~ Findings: ~ The Office of the Ingram Tax Substation was well run and very efficient in its operation. The „~ employee was extremely well organized and helpful. We find minimal deficiencies, but there are some recommendations as follows: Recommendations: • Policies and Procedures manuals would help in the efficient management of the Ingram Tax Office ~. A Policies and Procedures Manual would assist any substitutes and/or extra help in the operation of the office. It would give instructions for any future employee and clarify the responsibilities of the Ingram Tax Office and help in the reduction of time spent during ~ future audits. Additionally, it would reduce risk by maintaining consistent internal controls. It was indicated by the Tax Assessor-Collector that the Ingram Substation employee has been making procedural notes and will compile them into a manual. • Use of manual spreadsheet for recording of revenue Daily collections are recorded on both a manual spreadsheet and an excel spreadsheet. ~ To avoid duplication of work, errors when transferring amounts and mathematical errors, the discontinuance of the manual spreadsheet and continuation of the excel spreadsheet might be advisable. • Quarterly cash counts ~"' For the protection of Kerr County employees and public assets, it is advisable for the Auditor's Office to initiate cash counts to reconcile cash. This procedure could mitigate future risk as well as giving the single substation employee a better sense of security. In addition, Ms. Bolin has indicated that surprise cash counts will also be done at random within the Office of the Tax-Assessor Collector for increased security. The Ingram Tax Office employee was extremely helpful and efficient and we thank her and the Kerr County Tax Assessor-Collector's Office for their time and assistance. ~ .~. ~ ~ ~ a,~ ~ ~ ~ t~r ~ ~ ~ ~i ~ ~ ~ ~ ~ ~ ~ ~ ~r i~rr ~ , ~ ~ ~ ~ ~ ~ ~ iYr ~ ~ ~~ ~ ~ Audit Report Of the Office of the Justice of the Peace, Precinct 4 Kerr County, Texas ~. 0 R E P 0 RT Friday, January 15, 2010 To: The Honorable Bill Ragsdale, Justice of the Peace Precinct 4 From: Theressa "Tess" Mabry, Kerr County First Assistant Auditor Subject: Audit Report of Justice of the Peace, Precinct 4 Background: The justice of the peace is elected for a term of four years from each justice precinct in the county ~ (a precinct may have more than one justice of the peace). The justice of the peace is the presiding officer of the justice court and two civil courts. The justice of the peace has jurisdiction over minor misdemeanor offenses (criminal cases punishable by fine only), and in civil matters where the ~ amount in controversy does not exceed $10,000. A variety of criminal processes, as well as arrest and search warrants, can be issued by the justice ~ of the peace. The justice of the peace also sits as judge of the small claims courts in actions for the recovery of money which does not exceed $10,000. ~ The justice may also preside over hearings pertaining to suspension of drivers' licenses and conduct other hearings and inquests. The justice of the peace may conduct marriage ceremonies and serves as ex officio notary public, In addition, the justice of the peace has administrative and •" financial duties concerning the keeping of records and fee and expense reports. Changes to Risk Assessment: ~" Risk is assessed at a moderately low level. Surprise cash counts will now be done on a quarterly basis which minimizes risk. Although the permanent staff has been ill and has frequent absences, the cash amount is low and the substitute secretary has enough experience substituting for all "'"` county Justice of the Peace offices that risk is again lowered. Risk associated with this department mainly comes from lack of separation of duties which cannot ~ be mitigated. Additionally, complex compliance with new fees and fines statutes can be risky to the county if not properly communicated from the fee offices to the Information Technology Department. ~ ~ ~ ~ Objectives: Determine: ,,, • The disposition of outstanding checks, • The proper control antl reporting of cash receipts, and • The status of fees and fine updates in the Odyssey program Scope: The scope of the audit includes procedures, internal controls and reporting of cash receipts and disbursements for the period 10/01/08-11/01/2009. Program and Fieldwork: The audit program will be prepared by Theressa Mabry who is also assigned to fieldwork, The deadline for the completion of the audit is 1/15/2009 Sampling: Percentage sampling is measured at 3% of applicable cases antl was not expanded because sufficient errors were not detected. Procedures: " • Obtained a listing of current outstanding checks from the Treasurer • Conducted interviews regarding the person(s) responsible for the disposition of the outstanding checks ~' • Verified Treasurer's reconciliation of outstanding checks • Reviewed statutes regarding the disposition of the funds from those outstanding ~ checks • Determined that Kerr County does not have an outstanding check policy • Conducted a surprise cash count and reconciliation ~ • Conducted interviews to determine the adequacy of internal controls • Verified fees and fines for JP4 in the Odyssey program • Determined statutory compliance with updated fees and fines as implemented by ~ the 81St Texas Legislature • Determined that all remittances to the State have not been made (unclaimed property). ~ ~ ~ Findings: The Office of the Justice of the Peace, Precinct 4 runs well with minimal deficiencies. The office ~. was organized and found in good order. The Court Coordinator and Justice of the Peace were very helpful and forthcoming with suggestions and improvements. All of the previous audit recommendations were implemented, where possible, including release of checking account ~ control to the County Treasurer. There are however some recommendations for improvements are as follows: Recommendations: • Improvement in communications with the Information Technology Department, During the audit, it was found that the clerks of the offices of the justices of the peace had some confusion about what was expected of them with regard to changing the fees and fines in the ~"' Odyssey system. Several of the clerks believed they were now responsible for changing the fees and fines and there was disagreement as to the effective tlate of one fee in particular. """ It is therefore recommended that one representative of the offices of the justice of the peace be responsible for all communications regarding fee and fine changes and that these changes be discussed between the Justices of the Peace ahead of giving the changes to the IT Department by `~' first class mail or electronic mail so that there is no confusion and all disagreements are resolved. Further, it is recommended that said representative also communicate fee and fine changes to the office of the auditor so that during the audit, these changes can be verified for internal control purposes. • Disposition of Outstanding Checks After control of the bank reconciliation of the accounts of J.P. 4 was released to the Treasurer, it was noted that outstanding items remained on the reconciliation from many years prior. After research, it was learned some of these funds should be remitted to the Comptroller of Public ~ Accounts of the State of Texas after diligence to locate the parties to whom the checks were written after a period of three years for inclusion in the Unclaimed Funds held in trust by the State ~ of Texas in accordance with Chapter 72 of the Texas Property Code governing abandoned property. ~,,, Further, some of the unclaimed items were such a small dollar amount that we also recommend a palicy be initiated for non-issuance of checks under a specified dollar amount to avoid the volume of outstanding items in the future county-wide. The Justice of the Peace, Precinct 4 advised the auditor's office that such a policy is in place for that office and checks are no longer issued for amounts less than $5,00, 0 ~ We thank the office of the Justice of the Peace, Precinct 4 for its time and cooperatlon. ~