The annual audit of its financial statements and practices has earned Hays County high marks.

According to the county, in March, the accounting firm that performed the audit issued an "unqualified" audit opinion, the best opinion an audit firm can offer on financial statements.

Commissioners also learned that the county's controls to prevent fraud were "very good," according to the auditing firm Holtman, Wagner & Co.

The firm said that while standard practice is to keep a minimum of three months of operating expenses available for emergencies, Hays County has nearly $31 million on hand, which would provide operating funds for about six months.

Residents may review the audit on the county's website, www.co.hays.tx.us, or by contacting the office of Hays County Auditor Bill Herzog at 393-2283.