According to a report that was presented to the Comal County Commissioners Court on June 28, external auditors gave Comal County’s annual financial report an unqualified, or “clean,” opinion, meaning it is free of material misstatements.

“It’s the highest level of assurance we can give on the county’s nancial statements,” Michael Lopez, partner of the San Antonio auditing rm APIP P.C., told the court.

The Texas Local Government Code requires counties to produce a set of audited nancial reports each year. The Comal County Auditor’s O ce prepares the annual report, which is then reviewed by an external accounting rm. APIP examined the report for the 2017 calendar year and




found the statements are presented fairly in accordance with generally accepted accounting principles.

“Financial transparency is an important part of what we do,” County Auditor Jessie Rahe said in a statement. “We work hard every year to make sure Comal County has an open budgetary process that results in a strong nancial position.”

In 2017 the Comal County general fund received $56.66 million in revenue while spending $53.42 million. The $3.24 million surplus raised the county’s fund balance to $25.52 million, or nearly six months’ reserves. Last August, commissioners approved a $52.23 million general fund budget as part of an overall $93.38 million 2018 budget.