Adopted Budget FY 2012-2013 - Kerr County

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General Financial and Other Information General Government Functions The Commissioners Court is the governing body of the County. The Texas Constitution specifies that the Court consists of a County Judge, who is elected at large and serves as presiding officer, and four County Commissioners elected by the voters of their individual precinct. The Local Government Code prescribes the duties and grants authorities of the Commissioners Court and other County officers, relating to financial management. In compliance with State statutes, the Commissioners Court maintains budgetary controls to ensure that provisions embodied within the annually appropriated budget are met for most County functions. According to the budget laws of the State of Texas, expenditures may not exceed the amount appropriated for each fund. Internal Control Structure The operating controls are shared by the Commissioners’ Court, which is the governing body, and the County auditor, who is appointed by the District Judges. The County Auditor has the basic responsibilities for maintaining the records of all financial transactions of the County and “examining, auditing, and approving” all disbersments from County funds prior to their submission to the Commissioners Court for payment. The Commissioners Court sets the tax rate, establishes policies for County operations, approves contracts for the County, and develops and adopts the County budget within the resources estimated by the County Auditor. In developing the County’s accounting systems, consideration was given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use or disposition and the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes the cost of a control should not exceed the benefits likely to be derived there from and the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. The county’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Cash Management The County Treasurer, by statute, serves as the custodian of county funds and is responsible for the receipt and disbursement of all monies owed to or by the County. The County Treasurer is required to maintain accurate records of all transactions of his/her office and to regularly report to the Commissioners Court. Page 24 FY 2012 - 2013 Budget
The Commissioners Court selects qualified banks to serve as County depositories, in which the County Treasurer deposits all monies received. Monies that are temporarily idle during the year are deposited in TEXPOOL. The County’s Investment Policy was revised to meet the changes in the Public Funds Investment Act and investment strategies were identified for each group of funds. Debt Administration The presently outstanding tax supported debt of the county is rated “A3” by Moody’s Investors Service, Inc. and “AA-" by Standard and Poor’s Corporation. The County will continue to manage and administer debt in such a manner as to maintain or improve this rating. Risk Management The County participates in the Texas Association of Counties Workers’ Compensation Pool to cover job related risk. Development of a limited risk management program (the Health and Safety Program) has resulted in substantial savings in Workers’ Compensation Insurance premiums. Additionally the County annually reviews with its carrier all liability coverage, making necessary amendments and/or adjustments to policy deductibles and limits. Independent Audit The County engages a firm of certified public accountants annually to perform and audit of the general purpose financial statements. Accounting records for government fund types are maintained on a modified accrual basis, with revenue being recorded when available and measurable, and expenditures being recorded when services or goods are received and the liabilities incurred. Certain funds not budgeted by the County and for which the County has no regulatory authority are reported within the annual audit, such as the County Clerk’s and District Clerk’s Expendable Trust Funds. Awards Kerr County has achieved the Gold Circle Level of the Texas Comptroller Leadership Circle program, which recognizes local governments across Texas that are striving to meet a high standard for financial transparency online. The program rewards those local governments that go beyond the basics of posting three recommended documents – the Budget, the Annual Financial Report (or Comprehensive Annual Financial Report) and the Check Register and spotlights local governments that are opening their books to the public, providing clear, consistent pictures of spending and sharing information in a user-friendly format that lets taxpayers easily drill down for more information. Leadership Circle designees receive a certificate reflecting a Circle award level: Gold, Silver, or Bronze. Kerr County’s Gold Level is awarded to entities that are setting the bar with their transparency efforts. We applaud the efforts of the Kerr County Auditor and her staff in achieving this recognition for the County for the third year in a row. FY 2012 - 2013 Budget Page 25
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KERR COUNTY, TEXAS ADOPTED BUDGET F
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Adopted Budget FY 2012-2013 - Kerr County

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