A Follow-up Audit Report on the Kinney County Groundwater Conservation District Page: 2 of 51
51 p.View a full description of this report.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
8
tate
"f editor's A Follow-up Audit Report on
ffice The Kinney County Groundwater
John Keel, CPA Conservation District
State Auditor
SAO Report No. 10-023
February 2010
Overall Conclusion
Significant financial and operational
deficiencies continue to exist at the Kinney Background Information
County Groundwater Conservation District House Bill 3243 (77th Legislature)
(District). Many of these deficiencies were created the Kinney County Groundwater
identified in the State Auditor's Office's 2006 Conservation District (District) effective
audit of the District. These deficiencies etr office is located in
prevent the District from ensuring that it (1) Brackettville, issues permits for wells
has timely, complete, and accurate financial located in zones of the Edwards Trinity
information; (2) is able to meet its financial Aquifer, the Edwards Aquifer, and the
inforation (2)Austin Chalk Aquifer.
obligations; or (3) can protect its assets against Kinney County had a population of 3,233
violations, abuse, and fraud. In addition, the as of 2008.
District's board of directors has not consistently See Appendix 2 for additional
demonstrated proper financial oversight as background information.
required by Texas Water Code, Section 36.057
(a). The lack of adequate financial oversight,
combined with the District's difficulty in hiring and retaining qualified staff,
contributed to the identified weaknesses in the District's accounting procedures
and controls. The State Auditor's Office can provide limited-to-no assurance that
amounts in this report are accurate and complete because the District was not
able to provide complete and reliable information. Because the District did not
provide assurances that the information provided to auditors was complete and
accurate, the findings, conclusions, and supplemental information in this report
are subject to that limitation.
The District is not operational because it has not achieved 80 percent of its
management plan objectives. Texas Water Code, Section 36.302, directs the State
Auditor to determine whether a water district is operational based on whether a
district is actively engaged in achieving the objectives of its management plan.
The District's management plan, which was certified by the Water Development
Board in June 2008, had 10 objectives that primarily address the following broad
goals: performing public outreach through publishing informative articles in local
newspapers; seeking funds and intergovernmental assistance to map water flows in
the three aquifers within the District; and maintaining intergovernmental and
regional planning efforts with regional stakeholders.
In addition, the District did not consistently meet its own rules and business
objectives or comply with Texas Water Code requirements. Specifically, the
District did not (1) issue new permits in a timely manner, (2) ensure that
statutorily required annual audits were conducted, (3) monitor water usage for all
permitted wells, (4) ensure that all board members disclosed potential conflicts of
interest, or (5) consistently retain minutes of the board's public meetings.
This audit was conducted in accordance with Texas Government Code, Sections 321.0131 and 321.0132.
For more information regarding this report, please contact Nicole Guerrero, Audit Manager, or John Keel, State Auditor, at (512) 936-
9500.
Upcoming Pages
Here’s what’s next.
Search Inside
This report can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Report.
Texas. Office of the State Auditor. A Follow-up Audit Report on the Kinney County Groundwater Conservation District, report, February 2010; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517437/m1/2/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.