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Wilson County News July 25, 2012 2,753 views 2 comments
The Wilson County Appraisal District (WCAD) board of directors, at its July 17 meeting, proposed a total budget of $1,129,279 for the 2013 fiscal year. It also set a public hearing on this budget for Tuesday, Aug. 7, at 9 a.m. in its offices at 1611 Railroad St. in Floresville.
The budget, decreased by $28,940 from the current year’s budget, will support a staff of 14 full-time equivalent employees. The current year’s budget allowed for 15.
Also during the meeting, Wayne Beyer of Pleasanton-based Beyer & Co. presented the appraisal district’s fiscal year 2011 financial audit. Beyer gave an unqualified opinion or “clean audit” of the WCAD’s books, indicating that the district’s assets exceeded its liabilities at the close of the most recent fiscal year by $882,291. In addition, the district’s total net assets increased by $13,382.
Beyer did, in accordance with law, note these items, which are common among small entities with a limited staff:
•Control deficiency: Segregation of duties. Because of WCAD’s small office staff, many critical duties are combined and given to the available employees. These duties should be segregated to the extent possible, to serve as a check and balance.
•Material weakness: Financial statement preparation. It is recommended that the appropriate personnel are in place to help the district prepare its financial statements, particularly prior to being audited.
Beyer also recommended that the district adopt a timesheet system and require all employees to utilize it. The auditor also noted that when the audit was being performed, WCAD did not have an anti-fraud policy or a written computer password backup policy. Both of those policies were adopted March 20.
Lastly, Beyer noted that the audit revealed several outstanding checks that never were cashed. These included annual refund checks the district issued to its taxing entities, with one being four years old. Beyer suggested that these checks be voided and that their recipients be notified of the situation, so the checks might be reissued.
The district’s administrative assistant, Annette Pfeil, said old checks existed for school districts in Floresville and La Vernia, and that the city of Floresville has not cashed its refund checks for the past three years. The fiscal year 2012 allocation to the city of Floresville totaled $18,420.61.
In other business, the board approved the WCAD’s two-year reappraisal plan, which details how the district will reappraise every parcel located within Wilson County during the years of 2013-14.
The board also approved an amendment to the district’s agricultural use policy, in accordance with a change to Section 23.51 of the Texas Property Code. This change allows an agricultural exemption for beekeeping, for tracts of land measuring 5 to 20 acres. A minimum of three mainframe hives must be in place at the time of application and a maximum of 10 mainframe hives are allowed to be established on a maximum of 20 acres. Additional restrictions apply.
For more information about the beekeeping exemption, call WCAD at 830-393-3065.
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