23.
Commissioners Court Meeting
- Meeting Date:
- 03/09/2026
- Title:
- Tax Assessor Collector Bank Account Reconciliations
- Submitted for:
- Rafael Perez
- Submitted By:
- Angelica Morales
- Department:
- Auditor
Subject:
Discussion and possible to review the status of the Tax Assessor Collector bank account reconciliations and related journals for the County financial audit as of September 30, 2025, with possible action to transfer the bank reconciliation process and journals to the County Treasurer according to Texas Local Government Code (TLGC) 113.008 (Reconciliation of Depository Accounts), and any other matters incident thereto.
Issue: The County independent auditors are pending the Tax Assessor Collector bank reconciliations and related journal entry into the County official financial software.
Solution: The County Treasurer will be authorized to prepare any Tax Assessor Collector pending bank reconciliations and journals according to TLGC 113.008 (b-1).
Result: The County financial audit could be completed by March 31st for timely submission to the Federal Audit Clearinghouse, EMMA - Electronic Municipal Market Access (Compliant with SEC Rule 15c2-12), Government Finance Officers Association and bond rating agencies.
Issue: The County independent auditors are pending the Tax Assessor Collector bank reconciliations and related journal entry into the County official financial software.
Solution: The County Treasurer will be authorized to prepare any Tax Assessor Collector pending bank reconciliations and journals according to TLGC 113.008 (b-1).
Result: The County financial audit could be completed by March 31st for timely submission to the Federal Audit Clearinghouse, EMMA - Electronic Municipal Market Access (Compliant with SEC Rule 15c2-12), Government Finance Officers Association and bond rating agencies.
Background:
N/A
Previous Court Action:
N/A
Fiscal Impact
- Budget Account Number:
- n/a
- Funding Source:
- n/a
- Balance:
- 0
Financial Impact:
n/a