ence Fall 2006 • tly after I just married his page 4 of this newsletter. Best wishes, Best soon-to-be Ex-President, Your CPA Yates, A. Mark County Cameron shor Volume 6, Issue 3 6, Issue Volume Texas Association of County Texas , We want you want you We to sign up for the 2006-2007 Auditors Committees. Refer to am still trying to do this job “right.” daughter, “If I do this job right, I should be “If daughter, ago. 13 years that was over Well soon fired.” I given time during an Auditor's career, a line career, time during an Auditor's given When that line is drawn, must be drawn. the abundance of communication with the as is a must, as well Judges District one No communication with all involved. Be it all out there. should be surprised. Put emotions in check and your honest. Keep document. Last of all, no one is County for life! I once told my father-in- Auditor law are not are e some officials feel that , this is what you want to this is what you f “I ding the issue at hand helps us , and fairly followed. Texas Association of County Auditors Association Texas Was the process correctly correctly the process Was egar nfortunately at the proper posture. When I first posture. at the proper Our independence and objective Our U e Are the terms of the contract clear? the Are Was there proper posting and notification? proper there Was our duties. Many times it is difficult to times it is our duties. Many the duties of the distinguish between upon the and what falls squarely Auditor policy making authority of the Commissioners' Court or other elected When an issue arises in which we officials. must do so with a must raise questions, we technician's mentality. That is, w concerned with the actual decision that was made, but was it made in compliance with state statutes and guidelines. persona r arriv I was told that I took the office of Auditor, was the financial police, the position that is more our role But always said “No.” not the ones that are We important than that. should continuously say no, but to be the ones who say can lawfully we accomplish, then this is how that allows need to be the resource We do it.” the elected officials accomplish what they feel to do, but assist put them there the voters them to do it in a lawful manner. they must take shortcuts to accomplish run That is when Auditors their mandate. is not always a surplus into conflict. Reason some commodity during those times. At El Paso, October 17-20 w eryone ridge v ve out 30 ve our is difficult e. E t Car v . y Get out of your Get offices and go visit. not only the Visit elected officials, but also buy the custodians a cup of coffee, or hang with & B the Road of all Most employees. visit with y on. The signs may have been there, we been there, The signs may have All too often, we (County Auditors) All too often, we 2006 Texas Association of County Auditors Confer 2006 Texas for Auditors to separate our passions from for Auditors minutes a week, at a minimum to just walk at a minimum minutes a week, of the county employees The rest around. out and about. I find need to see the Auditor with that it is during informal conversations get that you public officials and employees the best information about what is going on. on ho These visits often act as a barometer might be office if functioning. It your well begin to see the during these visits that you storm on the horiz hear about the abrupt termination of a on our list-ser County Auditor asks, “What see this anyone happened?, Did coming?” just didn't go out to see them. I District Judges. Those of you who have Those of you Judges. District the office have in your limited resources it is the Where most difficulty in doing this. or less assistants, then and three Auditor is almost daily chores taking time out of your health, sanity and your your impossible. For taking time out to visit with the other people the top to the from in county government bottom is absolutely necessar Message from the PresidentMessage

Texas Association of Counties 1210 San Antonio St. Austin, Texas 78701 .net

d.tx.us Retur n Ser vice Requested .war [email protected] [email protected] Johnson County Auditor Johnson County Auditor Ward Office 903-408-4123 Office Office 817-556-6305 Office 299 Box P.O. 903-756-5067 Office Tx.79756 Monahans, 432-943-2921 Office Greenville, Tx. Greenville, 75403 P.O. Box 1097 Box P.O. 903-408-4280 Fax Cleburne, Tx. 76031 Fax 817-556-6807 Fax 903-756-3018 Fax ELLEN FRIAR 400 S. Allen 432-943-8517 Fax jphamilton@huntcounty kir kbarber ellen.friar@co uditor Cass County Auditor Y .harris.tx.us Y Y Board of Directors Board uditor uditor .leon.tx.us .nacogdoches.tx.us .lubbock.tx.us COUNT es@co GE ain AR GE arris County A ffice 713-755-6505 ouston, Tx. 77002 acogdoches County A acogdoches, Tx. 75961 Linden, Tx. 75563 AR TL ubbock, Tx. 79408 L 806-775-1097 Office 806-775-1117 Fax jlatham@co JACKIE LATHAM, CPA LATHAM, JACKIE County AuditorLubbock 916 M JIMMY HAMILTON County Auditor Hunt L CPABARBARA SCHOTT, H 800 Suite 1001 Preston, KIRK KIRKPATRICK H O 713-755-8932 Fax barbara_schott@co St. Main 2 North MEDIUM COUNT CPACLARA FLORES, N 101 110 Ste. Main, W. N BARBER KEITH 936-560-7761 Office 936-560-7702 Fax clara.flor SMALL COUNT SUSAN PUGH Leon County A 898 Box P.O. Centerville, Tx. 75833 903-536-2709 Office 903-536-5801 Fax susan.pugh@co A .org AST PRESIDENT TE P VICE-PRESIDENT ter@dallascounty Dallas County Dallas Burnet, Tx. Burnet, 78611 Dallas, Tx. 75202 Dallas, 214-653-6472 Office KEVIN SMITH KEVIN 512-756-5495 Office Fax 214-653-6440 Fax Fax 512-715-5291 Fax [email protected] IMMEDIA vpor FIRST . with with . be e .org .com -TREASURER -ELECT Y AR Officers be happy be content Burleson County AuditorBurleson County Auditor Burnet EDWARD DION, CPA DION, EDWARD CPA PORTER, VIRGINIA 100 W. Buck St. Ste. 205 Ste. St. Buck W. 100 Pierce 220 S. 500 E. San Antonio, Room 406 Antonio, Room 500 E. San Tx. 79901 Paso, El 407 Room St., 509 Main 915-546-2040 Office 915-546-8172 Fax JIMMY L. MYNAR Tx. Caldwell, 77836 979-567-2331 Office Fax 979-567-2371 Fax auditor@burlesoncounty SECRET edion@epcounty PRESIDENT who you ar who you can Never Always on.tx.us .gaines.tx.us VICE-PRESIDENT .camer HAPPINESS & CONTENTMENT arrison St. x 847 Texas Association of County Auditors Officers Auditors of County Association Board and -2006 2005 Directors of Texas ffice 956-550-1398 rownsville, Tx. rownsville, 78520 SECOND RICK DOLLAHAN Counties / Dawson Gaines Bo P.O. Tx. 79360 Seminole, 432-758-4002 Office 432-758-4012 Fax County Paso El rick.dollahan@co PRESIDENT CPA YATES, MARK B O Cameron County Auditor County Cameron 956-548-9527 Fax myates@co 964 E. H Texas Association of County Auditors Texas Association of County Auditors

TAC Legislative Department - Registration Information 2006 Texas Association of County Auditor’s Conference County Information Project Sponsored in El Paso, Texas By Julie Marks, TAC Financial Analyst 22.8 possible CPE Hrs. For years, county data has been contact the CIP for information and during the special sessions to assist in the scattered among various state and federal research available to help you tell your development of Fiscal Notes and to PHONE: 10/19/06, Thursday agencies, making the information difficult county's story to the public and the provide analysis of proposed legislation. (915) 546-2040 7:00-8:30 Full Breakfast to find and use. In the late 1990s, TAC Legislature. • The CIP conducted numerous surveys, 8:00-5:00 Exhibits took the lead in gathering this information including the 2005 Judicial Survey of MAIL: 8:00-8:30 HAVA Presentation though our County Information Project • The FDAC began the project by County Judges, the 2005 Salary Survey County Auditor's Office 8:30-10:00 Session I Audit (CIP), storing it in a central clearinghouse assigning a workgroup to develop a draft of county officials, and the 2005 Cost 500 East San Antonio, Room 406 10:00-10:15 Break for county-related information that is COA. The workgroup started by Drivers Survey. The CIP also conducted El Paso, Texas 79901-2407 10:15-11:45 Session II FLSA easily accessible to our members and to creating a high-level only COA. This is its first Internet-based survey to 11:45-12:45 Lunch (Patio) others in need. referred to as Level One. Next work was determine county costs related to FAX: 12:45-1:45 Session III FMLA TAC partners with the U. S. Bureau completed on the same COA but Hurricanes Katrina and Rita. County Auditor's Office 1:45-3:00 Session IV OCA-County Collections of the Census and the Texas State Data tracking revenues and expenditures to a We in the TAC Legislative (915) 546-8172 3:00-3:15 Break Center, as well as other agencies which finer level of detail (Level Two). Department - County Information Project 3:15-4:15 Session V CIO Economic Forecast provide much of the raw data. The Currently the FDAC is working on are very much in need of your help. CONTACTS: 4:15-5:15 Session VI CIO Arbitrage Association then turns that data into expanding the COA down to an even (915) 546-2040 6:30-7:00 Social Hour comprehensible information. finer level of detail (Level Three). At Here is how you can help: Terry Molinar 7:00-10:00 Banquet and Officer Installation A large part of that information is present, Levels One and Two (of the •Adopt the FDAC recommendations and Operations Manager, Ext. 3478 (Dress-Business Casual) then made available on TAC's Web site. functions and programs elements) have help create a Chart of Accounts that can [email protected] Entertainment-Springfire More is available in custom reports been adopted by the full FDAC as the be compatible with the information from Wallace Hardgrove Comedy Show prepared by CIP at the request of county Uniform Chart of Accounts for Texas the other counties. Budget/Finance Manager, Ext. 3481 officials, the legislature, state and federal Counties. It is available on the • Send us your financial data so we may [email protected] 10/19/06, Thursday agencies and individuals. TAC's County Comptroller's web site at have in our files to be a reference for us. 7:30a.m.-5:00 Spouse/Guest Activity - Carlsbad Caverns Information Project regularly answers http://www.window.state.tx.us/lga/chart/. • Sign up as a resource county that we can Seminar Dates & Tentative Agenda: questions using data on hand, such as, We encourage all counties to review the call upon to get the information we 10/17/06, Tuesday 10/20/06, Friday “What counties are comparable to mine adopted chart and implement Level One need. 12:00-5:00 Registration 7:30-8:00 Continental Breakfast based upon population, geographic size, before the next Level is rolled out. • Be available to come to Austin and 1:00-3:00 Board and Committee Meetings 8:00-Noon Exhibits tax rates, etc.?” CIP staff also creates • TAC's County Information Project pages appear before the Legislature and/or 2:00-3:30 Excel Training (Optional 8:00-9:00 Session I CIO Bond Ratings custom reports for those with more of the TAC Web site were viewed an produce your own financial analysis for 3:30-3:45 Break 9:00-10:00 Session II CIO Short Term Investments complex needs. estimated 500,000 times in 2005. The presentation. 3:45-5:00 Excel Training (Optional) 10:00-10:15 Break Project continued to expand information • Stay aware and informed on the issues 6:00-8:00p.m Exhibits set-up 10:15-12:00 Session II GASB 45 2005 Key Achievements available via the Web. In addition, the being debated. 5:30-8:00 Welcome Reception • The CIP merged with the Legislative Project updated their online database • Continue working cooperatively with the 10/18/06, Wednesday For Hotel Reservations, Please call: Department in July, 2005 where it forms accessed by the County Profiles and the other officials in your county to present 7:30 - 12:00 Registration Camino Real Hotel a section within the department. TAC's Advanced Search features. The first a unified front on the issues affecting 7:30-8:00 Continental Breakfast 101 S. El Paso Street CIP now has two financial analyst allows for data to be accessed by county your county. 8:00 - 5:00p.m Exhibits El Paso, Texas 79901 positions, with the goal during the name; the second allows individuals to • Contact us immediately if you have 8:00 - 8:15 Opening Remarks (915) 534-3099 legislative sessions of expanding the utilize a simple interface to create information or concerns about legislation 8:15 - 8:30 Presidents' Message (800) 769-4300 department's current work of developing powerful customized searches of the and how it will impact your county. 8:30 - 9:45 Session I Motivational Speaker Cost per night $85.00 plus 15.5% tax fiscal impact analyses of proposed database. Lastly, a new application was • Contact your Senator and 9:45 - 10:00 Break (Same rate 2 days prior/after Conference legislation and providing this added that allows searches to determine Representative, as your personal contact 10:00-11:30 Session II Open Government Conference On-Line Registration information to our members and where towns and cities are located. is the best way to get their attention and 11:30-12:00 Business Meeting www.epcounty.com/auditor/auditor_conference/reg.htm requesting legislators and their staff. • TAC created numerous custom data and tell the story of how legislation will 12:00-1:00 Lunch Other links: This will also assist in furthering the GIS products for county and state impact their constituents. 1:00 - 2:00 Session III Open Records www.epcounty.com/auditor/auditor_conference/elpaso.htm department's goal to become the source officials, state legislators and their staffs, • Send us your ideas, concerns and 2:00 - 3:30 Session IV Records Retention-State Library www.visitelpaso.com/things_see_do.sstg of accurate and timely information to state and federal agencies and the public thoughts, after all you are the soldiers on 4:00-10:00 Juarez, Mexico: Shopping/Dinner & the Legislature. We encourage you to upon request. The CIP was called upon the front lines and know first hand what Entertainment at Solar De La Paloma Dinner (continued on page 14) Social-Dress casual

Page 2 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 2 • Summer, 2006 Page 3 Texas Association of County Auditors Texas Association of County Auditors

Are you unable to attend this year's Fall Conference? If not, this note is for you! Texas Association of County Auditors Texas Association of County Auditors Committees Sign Up Sheet Proposed Amendment to TACA by-laws Association Year 2006-2007

The following is a list of committees per the TACA by-laws and other committees I am requesting be continued or formed. The The following is a summary of requiring the time and expense of travel. party but the LBJ School. TACA’s success is based on the commitment of every auditor and every assistant auditor participating in these committees. Assistant proposed amendments to the current Texas Section 4 – auditors are an invaluable resource that has been historically underutilized. Assistants should obtain permission and encouragement Association of County Auditors By-Laws. Article VI – Committees Entertainment/Sponsorship Committee from their County Auditor to participate. These amendments shall be presented to Changed: Entertainment Committee Adds the duty of helping the Host We understand your time is valuable. Therefore, the Board has authorized the use of teleconferencing to reduce the need for the membership of the Texas Association to Entertainment/Sponsorship County with the Fall Conference travel and time away from the office allowing you to maximize your participation. The membership is the backbone of TACA. The of County Auditors at the annual Committee Added: regarding sponsorships. committees are the arms and legs. Without committee members volunteering their time and energy for project work at hand, conference in El Paso. - Mentoring Sub-Committee and TACA goes nowhere and cannot fulfill its obligations to the membership to provide adequate service. Regardless if leadership For more details and a full text Directory Sub-Committee under the Article X – Duties of Committees points TACA in the right direction, it is you, the membership, which “moves” the Association in order to complete our mission. amended version, you may contact By- direction of Membership Added the duties of three new Please check the committee(s) and/or subcommittee(s) you would like to participate in this next year. Laws Committee Chair J.R. Kirkpatrick, - New Auditor Training Sub-Committee committees, Technology, Website and By- Johnson County Auditor. and Area Training Sub-Committee laws. Standing Committees: under the direction of the Education Article III – Officers Committee. Article XI – Duties of Officers AUDITING COMMITTEE LAW STUDY COMMITTEE Adds another officer by separating - Technology Committee Section 2 – President Elect INSTITUTE COMMITTEE * TECHNOLOGY COMMITTEE the duties of the Secretary – Treasurer - Website Committee This gives the President Elect check- ENTERTAINMENT/SPONSORSHIP COMMITTEE * WEB SITE COMMITTEE into that of two offices, Secretary and - By-laws Committee signing authority during the absence of ANNUAL MEETING SITE COMMITTEE * BY-LAWS COMMITTEE Treasurer. the President assigns the duty of chairing COUNTY AUDITORS’ COMMENTS COMMITTEE Language added to prescribe the Article X – Duties of Committees the Law Study Committee. procedure to elect an officer in the event Section 3 – County Auditors MEMBERSHIP COMMITTEE Subcommittees there is only one nominee for the position. Institute Committee Section 5 – Treasurer MENTORING – (Assisting new County Auditors) Language changed to allow the Board Changes the language to define the DIRECTORY – (Update info/photos and distribution) Article IV – Board of Directors of Directors the option of choosing any newly created position of Treasurer (separate Same one-nominee language added qualified party to plan and promote the from Secretary) and allows records to be EDUCATION COMMITTEE Subcommittees as in Article III Institute. Current language states that the submitted for review in electronic format. NEW AUDITOR TRAINING University of Texas, LBJ School of Public AREA TRAINING – (Assist with Area Meetings) Article V – Meetings Affairs is the designated party for this Section 6 – Secretary Language added to enable the Board function. This allows the Board to use it’s This section is added to define the * New standing committees subject to approval of amended By-Laws. of Directors to meet via conference call. discretion to ensure that the benefit of newly created position of Secretary This is to allow the Board to make the Association is maximized. However, (separate from Treasurer) and the Temporary Committees: decisions in a timely manner without there is no current plan to use any other associated duties.

AUDIT GUIDE/AUDITOR’S HANDBOOK COMMITTEE ADVISORY COMMITTEE – (Active Past Presidents Only)

I want to sincerely express my gratitude for your participation in our Association. Thank you. “The same prudence which in private Jimmy L. Mynar life would forbid our paying our own money President-Elect

Please consider the above checked committee(s) for my participation in the 2006 – 2007 year. for unexplained projects, forbids it in the

Name ______County ______dispensation of the public moneys.”

Email ______Phone ______

(Please copy this page and fax to 979/567-2390 or simply email me a listing of the committee(s) for which you are available - – Thomas Jefferson [email protected])

Page 4 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 3 • Fall, 2006 Page 5 Texas Association of County Auditors Texas Association of County Auditors 2006 County Auditors Institute Photos by Robert Baird of IHS

Page 6 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 3 • Fall, 2006 Page 7 Texas Association of County Auditors Texas Association of County Auditors GASB Statement No. 45, Accounting and Financial Yesterday’s Comments

Reporting by Employers for Postemployment June, 1987- than that of another County Official The 1987 Annual Conference is to • Provides Continuing Education be held in San Angelo with speakers Benefits Other Than Pensions “Finally, after all these years we got a requirements for County Auditors discussing- Effective Verbal Jeffery L. Esser, Publisher, Government Finance Review, August 2006 “salary bill” passed! • Clarifies the qualification requirements Communications by Barbara Miller, a Senator John Traeger (Retired), our of County Auditors panel discussion moderated by Dallas Post-retirement healthcare and other • GASB Statement No. 45 does not force exercise financial leadership. The key Lobbyist, and a friend of County • Permits Commissioners Court to County Auditor and President-elect Joe post-employment benefits (OPEB) are governments to change how they fund challenge is to avoid misinformation and Auditors for a number of years, appoint a Budget Officer Jack Mills, panelists included Attorney certainly nothing new to the public sector, OPEB. focus on the underlying economic issues succeeded where many have failed during • Allows a Commissioners Court to General Jim Maddox and Sam Clonts, where they have long been an important • GASB Statement No. 45 will not highlighted by GASB Statement No. 45. In past legislative sessions. employ a County Purchasing Agent Executive Director of TAC, and element of employee compensation. All the immediately create a fund balance deficit in doing so, governments should resist proposals We now must turn our attention to under certain circumstances Managing County Finances- the Road same, GASB Statement No. 45 has focused the general fund. to use debt to finance the OPEB. Likewise, in the most important issue we face, and Ahead by Dr. Lynn Anderson, LBJ attention now, as never before, on the ultimate • GASB Statement No. 45 will not cause a fulfilling their disclosure obligations to that is the education for both ourselves EDITORIAL COMMENT School of Public Affairs. cost of such benefits to state and local liability to be reported in the financial current and potential purchasers of their debt, and other officials. We must strive to be “Our bill to untie the Auditor's Registration fees are $60 for Auditors, government employers. The challenge of statements for benefits earned in the past. governments should seek the advice of the best financial officers we can through salary from that of the Tax Assessor- $35 for spouses and, for the golfers, green funding OPEB provides government finance • GASB Statement No. 45 applies even if counsel before disclosing potentially educating ourselves and serving our Collector has passed the legislature, has fees will be $15 and carts $7. officers with an unparalleled opportunity to benefits are “contingent”. erroneous and misleading preliminary data. respective county governments. been signed by the Governor. Panola County Auditor Billy Grimes assume financial leadership as governments • GASB Statement No. 45 may apply even if For the full text of the article contact Let's carry on the good work we We believe that Auditors statewide retires after 38 years with first assistant weight their options and craft a strategy to retirees pay their full healthcare premiums. Government Finance Review at [email protected] or have been doing in assisting the elected should use judgment and discretion with Sidney Burns becoming the new Auditor. respond to the challenges. The new spotlight that GASB Statement go to the Government Finance Officers officials to improve county government.” regards to requests to the District Judges Billy served as TACA President in 1962-63. The first step in effective problem No. 45 puts on OPEB offers state and local Association website www.gfoa.org. TACA President 1986 - 87 H. Bate for salary adjustments, especially in the Opinion No. JM-702 found that solving is to correctly identify the problem. governments a welcome opportunity for Bond, CPA, Comal County Auditor light of our current state economic the county auditor, under articles 1651 There are a number of common taking decisive steps to ensure the proper conditions. Analyze your particular and 1653, VTCS, has the authority to misconceptions that must be dispelled before funding and viability of future viability of Senate Bill 355 was signed by situation and approach the salary issue audit the inmate trust and jail the real issues raised by OPEB can future benefits. It also provides government Governor Bill Clements on May 6, 1987 from the standpoint of equity and commissary fund. be addressed. finance officers a unique opportunity to to be effective August 31, 1987. fairness - i.e., let's not give the legislature At the request of the wife of the This bill does several things, all of a reason to doubt the validity of their President of the West Texas County which are good and healthy for County decision when they approved our bill.” Judges and Commissioners Association, Government. Joe Jack Mills, Dallas County Auditor, the words and music to “Texas Our “Lord, the money we do Match the County and the County Seats • Allows a County Auditor's salary to be Comments Editor Texas” as well as the pledge to the Texas set based upon his performance rather Flag are included in this issue. spend on Government Of the ten Counties and ten County Seats listed below, identify those that are a correct match. and it's not one bit better COUNTY COUNTY SEAT A True Story 1. Bastrop Bastrop Up in the thick pine treed woodlands season a college coach stopped by to look at coach inquired as to why he was interested in than the government we of Northeast Texas, in a small community a “can't miss” kid. He had the speed, the this gangling, uncoordinated specimen of 2. Comanche Comanche and in an even smaller school is a moves, and the smarts as advertised. This long bones and meager flesh, when a 3. Rusk Rusk basketball coach of legendary status. He phenom was almost 5' 8”, as well. miniature Michael Jordan was at his feet. got for one-third the was star player in his own right in his high While the coach was impressed, he The coach responded to the seemingly 4. Zapata Zapata school days of the early '60's. He led his had his reservations, and was nonsensical choice, “You see coach, even money twenty 5. Goliad Goliad team, it too a very small Class B school, to diplomatically trying to be positive but with his lack of talent and athleticism we can numerous championships. His talent was noncommittal at the same time, when he teach him the game, the skills and the 6. Franklin Franklin years ago.” such that he earned a full college looked up and saw across the gym a knowledge he needs. Unlike your star player 7. Jefferson Jefferson scholarship to continue his play and reach Gulliver amongst the Lilliputians. He who has those traits now, we unfortunately his ultimate goal, that to be a basketball anxiously asked the coach about that cannot teach that young man, as talented as 8. Caldwell Caldwell coach. Did I mention that he stood a player. The high school coach replied that he may be, to be 7 feet tall.” 9. Jasper Jasper “towering” 5' 8” tall? while he was a good kid, he was awkward, By this time I am sure you are – Will Rogers Having won numerous state slow-footed and really didn't have a good wondering what this has to do with 10. Henderson Henderson championships at large schools and small, he grasp on the fundamentals of basketball. anything we do as county auditors. Here is Answers found somewhere in this issue. was quite well known to several of the college The college coach insisted that he talk the parallel that I see. Often times many of coaches. During another particular good to the young man. The puzzled high school (continued on page 11)

Page 8 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 3 • Fall, 2006 Page 9 Texas Association of County Auditors Texas Association of County Auditors

Public Finance as a Profession Calendar of Events Girad Miller, Government Finance Review, August, 2006 2006 16 – 17 G rowing Your Public 10 – 13 G FOA 101st Annual Public finance is a combination of the “the reason we’re all in this in the first It is hoped that this discussion OCTOBER Funds Investment Conference many official, professional and economic place.” When the GFOA restated its provokes deeper thought about the truly 1 – 6 TAC County Investment Conference Renaissance Anaheim, California activities that collectively provide the funding mission, it recognized this essential aspect of multi-disciplinary nature of this field of Officer Workshop Level 1 Houston and financial management for public goods, the calling for public service: “The purpose endeavor. Narrow technical professionalism TAC Events Center, Austin AUGUST services and facilities. As a vocation and as a of the Government Finance Officers must give way to broader sophistication and 2007 15 – 17 TAC Annual Conference profession, the field has unique characteristics. Association is to enhance and promote understanding of related fields in order that 17 – 20 Texas Association of County JANUARY Hilton Hotel, Austin One of the defining features of public professional management of governments increasingly scarce public financial resources Auditors 61st Annual 9 80TH Regular Session of finance as a profession is that it requires a for the public benefit.” (emphasis added) can be best leveraged for the public good. Fall Conference Texas Legislature Begins OCTOBER commitment to public service. For most Financial work begins as technical work. And above all else, we must prepare a Camino Real Hotel, El 16 – 19 Texas Association of practitioners a career in public finance is a It involves numbers. The building blocks of professional career path for our successors, Paso- Edward Dion, MAY County Auditors 62nd conscious choice to serve through skill. our distinguishing work product are, for the so that they may learn from our mistakes Auditor 2 – 4 TAC County Management Annual Fall Conference Many, if not most, public finance most part, discrete and objective. But there is and our insights. Institute McLennan County, Waco- professionals, do in fact view their work as a a much bigger picture. The way numbers are Regrettably, American society has lost TAC County Information Doubletree I-35 N, Austin Steve Moore, Auditor calling. Public service is demanding, difficult used in the public sector is quite different much of its appreciation for the public Resources Agency (CIRA) work. Nobody who works in this sector can from the private sector. As administrative servant. Americans grant higher esteem to Regional Workshop: TBA 49th Annual County long avoid criticism, public rebuke, back- officials, most public finance professionals rock stars and professional athletes than to Technology Planning- Auditors Institute stabbing, second-guessing, betrayal, and the must yield to the policy authority of those their civic leaders. History suggests that Doubletree I-35 N, Austin seamier side of politics.Thus it requires a who are elected. As any budget officer can eventually there will again come a time 11 Richmond special conviction to forge past the naysayers tell you, the data are only a part of the story. when public service and sacrifice is 12 Waco 28 80th Regular Session of in order to contribute to the public good. Policy trumps Numbers. Policy invokes broadly respected. That time and that 25 Tyler Texas Legislature Ends When the work is thankless, the internal Values. And Policy can be Political. respect can be greatly advanced by the way satisfaction of fulfilling one’s calling may be Another key differentiator of a we, as public finance professionals, NOVEMBER JUNE the only solace. profession is its ethical code. What conduct ourselves and the respect we 15 – 17 GFOA of Texas Fall 5 – 8 TAC Investment Officer The most successful public finance separates a “profession” from a “job” or a show the public by serving them. Conference Training, Level II professionals possess the unique capacity to “vocation” is the set of collegial standards For the full text of the article contact Marriott Rivercenter Omni Marina Hotel, continue to give and never retreat. They are of conduct that one’s peers have formally Government Finance Review at [email protected] or go Hotel, San Antonio Corpus Christie servant leaders. Another uniqueness of established to govern behavior in a to the Government Finance Officers Association public service professionals is their ongoing complex, challenging world in which there website www.gfoa.org. ability to remind their staff and colleagues are only too many shades of gray. A True Story (continued from page 9) us feel somewhat inferior to some of our which they are as equally endowed. But protecting the rights and freedoms of our peers and other “professional” accountants the point being, skills and knowledge are populace but having no rudder or compass T.A.C.A. Website because we may not be CPA's or even learned traits, character and integrity to guide the way. Power and might degreed. Many a new auditor can be cannot be taught, only nurtured and without the rudder of character and the After months of blood, sweat and beers, the Texas Association of County Auditors overwhelmed by the specialized legal supported, but they must exist within us compass of integrity, is at best inefficient Website is open for business. Thanks to Jimmy Mynar of Burleson County and the TAC, knowledge and this strange animal of fund to begin with. and at worst dangerous. and now, CIRA staffs, we now have a modern and very user friendly website. accounting that we must conquer to fulfill Whether by random choice of words No BBA, MBA, CPA or PhD can You now have information about our association- membership, audit handbook, our duties. Two subject matters we may or thoughtfully prophetic, purposeful confer character and integrity, however it is bylaws, Auditor Comments, etc. as well as several useful links to many state and federal never had exposure to, or, if so, during the prose, the statutes, LGC 84.006, that up to each of us, individually to maintain agencies. This website is a valuable tool, so use it. final week of the semester. created the position of County Auditor that character and integrity. Never lose it With our new relationship with CIRA we now have the capacity to update the website Like the untalented and skill require that they be “a person of for you can never recover it. As County at any time, therefore we can keep it fresh and relevant. challenged youngster, we too have the unquestionably good moral character (my Auditor there is no greater responsibility Please send any information, comments or suggestions to Jimmy at capacity to learn the fundamentals and be emphasis)…” while requiring only that we you have than to consistently and [email protected]. For anyone who would be interested in working with the proficient if not exemplary and our be a “competent”(i.e. skilled) accountant. steadfastly hold to these norms. Be a giant. website, please contact Jimmy. We're always looking for few good “Techies”. “tallness” is our character and our integrity. For any professional, but especially for This of course is not to say character and those in the position of trust we occupy, www.texascountyauditors.org integrity are not common traits among our skills and knowledge without character and highly skilled and learned colleagues, integrity are like a mighty warship

Page 10 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 3 • Fall, 2006 Page 11 Texas Association of County Auditors Texas Association of County Auditors Key Differences Attorney General Opinions From the Editor Between GA – 0446 Whether the identity of a vendor who This issue may seem a bit soon after upcoming Legislative Session and wants to by now, and the few days we have before August 2, 2006 is also a client of an attorney who is a local the last one, but this one is actually on enlist everyone to be in on the project. Be all the closing entries are due, let's take The Honorable Beverly Woolley government office may be withheld from schedule, the last one got out a little later sure and make yourself available in what some time for some well deserved R&R in Management Texas House of Representatives disclosure under chapter 176 pursuant to than we had planned. We really wanted to ever way you can to the Legislative efforts. El Paso. Looking forward to seeing an exception to the attorney-client get this one to you before our Annual Julie Marks of the TAC legislative staff has everyone there. and Leadership Re: Conflict of interest disclosure privilege is a fact question and Conference in El Paso Oct. 17-20. Ed some good information on how you can The next issue will be out the first of requirements for local government officers inappropriate for the opinion process. Dion and his staff have a great conference help provide the data to TAC to promote January and will concern primarily the By Mark Warren, and persons who contract with local planned, so bring plenty of pesos and be the cause of good county government. upcoming 80th Regular Session of the Texas Association of Counties governmental entities. GA – 0461 sure to sign up to be the victim, sorry, I While most of our work does seem to Legislature. Buckle up it promises to be September 18, 2006 mean the bullfighting apprentice for the be about numbers, be sure and take a look another wild ride. Summary Honorable Bruce Isaacks VALUES night out in Mexico. at the articles dealing with our profession President-elect Jimmy, in his infinite A local governmental entity does not Denton County Criminal District Attorney Leaders reflect the values of the founding Another reason is that we wanted you and the real foundation of county auditors- insanity, has resentenced me as Comments have an affirmative duty to require vendors to have an advanced look at the proposed Character and Integrity. editor for another term, so send anything culture to comply with chapter 176. Nor does a Re: Whether an indigent parent is changes to the Bylaws. These are some Lastly, but most importantly, a big you have to me and we will get it in the Live those values by example and local governmental entity have an entitled to receive a free transcript of changes that have been talked about for “THANK YOU” to President Mark Yates newsletter. Teach those values to others. affirmative responsibility to enforce hearings and depositions in cases where some time, so they have been prepared for of Cameron County for his leadership of chapter 176, or even to notify vendors of the state initiates proceedings under Leaders understand the Law of Magnetism: your consideration. Thanks to Kirk our association this past year. Not only has Send your information to: its requirements. A contract between a chapter 262 of the Family Code. Who you are is who you attract. Kirkpatrick, Johnson County Auditor, for Mark worked hard over the years on the COUNTY AUDITOR COMMENTS local governmental entity and a vendor doing the research and compiling board, he hosted our last two conferences %Keith Barber, Cass County Auditor who fails to comply with chapter 176 is Summary everything. J.R. is actually pretty good at at South Padre. A job well done and greatly P.O. Box 299 THE “LOW BID” not void. However, local governmental In the event that a court were to find things other than BS and beer. appreciated by everyone. Linden, Texas 75563 Getting a bargain does not reflect effective entities may choose to impose such a an indigent parent should be provided the President-elect Jimmy Mynar and the Now that we all have our budgets Office 903-756-5067 Fax 903-756-3018 leadership if it means losing the war. requirement on all its vendors and to non-appellate transcripts, we believe the board are working very diligently on the done, hopefully Pammy has her completed [email protected] provide for the voidability of a contract costs of the transcripts are a cost of Good management is important, but entered into in violation of chapter 176. representing the parent and therefore an Good leadership is essential. A vendor must file a conflict of interest expense of the proceeding under section questionnaire even if the vendor has no 107.015, Texas Family Code, to be borne Texas Association of County Auditors Committees FIXING WHAT AIN'T BROKE business relationships or affiliations to by the county. Leaders think about effectiveness. Would the disclose. Local governmental e ntities must A county is obligated to pay for the AUDITING COMMITTEE “It shall be the duty of the Annual “It shall be the duty of the Nominating same problem in a new environment require post such a questionnaire on its website. court reporter’s record for indigent parent’s Chair - Clara Flores, Meeting Site Committee to take all Committee to interview interested and Vendors with existing contracts with appeal when it has been ordered to do so a different solution? Nacogdoches County meeting site requests, determine the site qualified applicants to serve as Officers local governmental entities are not by the court under the Texas Family Code. that would be to the best advantage for and Directors of the Association. “ Managers think efficiency. If it worked required to file a conflict of interest “It shall be the duty of the Auditing successful annual meetings, and before, it should work again. questionnaire. RQ-0516-GA Committee to annually audit the recommend their selection to the general Chapter 176’s disclosure requirements July 31, 2006 finances of the Association including, but membership during the annual OTHER COMMITTEES STAY WHERE WE ARE, OR GROW apply even when the vendor is a family Honorable Mike Stafford not limited to, the records maintained by conference. Should no requests be LIST SERVE WHERE WE BECOME? member of a local government officer. Harris County Attorney the Secretary-Treasurer and the host for received by this Committee, it shall be TOMMY TOMPKINS The reporting requirements of chapter A leader is an eternal optimist- someone you the annual conference. A report shall be the responsibility of the Committee to - PAST PRESIDENT 176 are triggered upon receipt of more Re: Are delinquent property taxes not made during each conference meeting.” actively solicit meeting site requests from choose to follow to a place you would not go than $250 in gifts by the local government reduced to judgment considered to be a our membership.” TAC REPRESENTATIVE by yourself. officer and the officer’s family as debt for purposes of Sections 262.0276 and TOMMY TOMKINS Managers take care of where you are. individuals rather than as a family unit. 154.045 of the Local Government Code ANNUAL MEETING SITE NOMINATING COMMITTEE - PAST PRESIDENT A vendor who provides goods or and does either of these sections require COMMITTEE Co-Chair - Virginia Porter, services at a reduced price to a local other general obligations to be reduced to Chair - Edward Dion, Dallas County governmental entity is subject to chapter judgment before becoming “debt”? El Paso County 176 by its plain terms and must comply Rod Noble, Andrews County with its disclosure requirements, A related local government officer must also comply with chapter 176’s disclosure requirements if disclosure is required by section 176.003.

Page 12 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 3 • Fall, 2006 Page 13 Texas Association of County Auditors Texas Association of County Auditors “As County Auditor, I have learned that…” … when other officials complain that have to run for election every four years, remind them that an auditor is up for re-election every two years and the margin of victory or defeat is usually just one vote.

… helping some people is like pulling them out of the path of a speeding train while they are complaining about you wrinkling their clothes.

… for every 24 hours in day, there is least 25 hours of work to do.

… the two types of audit results that I most suspect- those where nothing balances and those where everything balances.

TAC Legislative Department - County Information Project (continued from page 2) By Julie Marks, TAC Financial Analyst

is happening in your counties. battle over revenue and appraisal caps, County Auditor and has been on the TAC unfunded mandates and the existence of staff for just over one year. She is a We welcome and encourage your county government as we now know it. financial analyst in the Legislative participation and input as it is vital for us Please become a part of the team and Department compiling data for the to represent all counties before the be available to answer the call, often legislature and other state and federal legislature and other state and federal literally on a moments notice. On behalf agencies on behalf of Texas Counties. She agencies to be the voice for Texas County of the whole TAC organization we want to has been working with the FDAC project Government. thank you for all the service you provide to and assisting individual counties with This upcoming legislative session is your home counties. the system. shaping up to be another contentious Julie Marks is a former Midland

Match the County and the County Seats “Answers” “The appropriation of Of the ten Counties and ten County Seats listed below, identify those that are a correct match. * COUNTY (Actual County Seat) COUNTY SEAT (Actual County) public money always is 1. Bastrop * Bastrop * 2. Comanche * Comanche * perfectly lovely until some 3. Rusk (Henderson) Rusk (Cherokee) 4. Zapata * Zapata * one is asked to pay 5. Goliad * Goliad * 6. Franklin (Mt. Vernon) Franklin (Robertson) the bill.” 7. Jefferson (Beaumont) Jefferson (Marion) – President Calvin Coolidge 8. Caldwell (Lockhart) Caldwell (Burleson) 9. Jasper * Jasper * 10. Henderson (Athens) Henderson (Rusk)

Page 14 Comments • Volume 6, Issue 3 • Fall, 2006 Comments • Volume 6, Issue 3 • Fall, 2006 Page 15