The Hill County Commissioners Court heard a report on the county’s fiscal year 2023 audit during a meeting held Tuesday, March 25.
Patillo, Brown and Hill presented the outside audit, which covered the fiscal year ending in September 2023. The firm issued a clean opinion, though there was one finding related to grant reporting deadlines.
This issue and the delayed audit report were reported to be due to the turnover in the county auditor’s office. County Judge Justin Lewis praised current County Auditor Susan Swilling, who retired and then returned to her office to straighten out issues that arose during her replacement’s time with the county. “Susan has been awesome,” the judge said. “She’s had to rebuild the house blindfolded, which is a huge issue for us.”
Lewis said that the delayed fiscal year 2024 audit is impacting the county’s ability to qualify for a hazard mitigation grant and asked for a timeline on that report.
A Patillo, Brown and Hill representative said that the planning phase is underway, and the report could be ready in a month under the best-case scenario.
The FY 2023 report showed the general fund with $17.8 million in revenue and $17.7 million in expenditures, with the ending fund balance increasing by $1.15 million.
“I want to point out that our fund balance increased even though we budgeted to expend that fund balance,” said Lewis. “I think you’re going to see that again next year.”
The judge said that the county is building a surplus that needs to be expended, which is a good problem to have. “We’re taking taxpayers’ money, and we need to be spending it,” he said.
The county is required to keep an amount equal to 25% of general fund expenditures in reserves, but the local goal is to keep 35% in reserves. Going into the 2023 fiscal year, the county had about 49% in unbudgeted reserves.
When commissioners were working on the fiscal year 2025 budget, which took effect October 1 of last year, unbudgeted reserves stood at 44%. The FY 2025 budget was designed to reduce the reserve balance to 41%.
Lewis said that one of the next projects that needs to be looked at is building up administrative areas of the sheriff’s office as the county grows. “Having that money in our coffers to pay for those (projects) as we go makes it easier on the taxpayer,” he said.
Overall, the report showed that the county has a healthy fund balance, and the court observed and recorded the audit and approved an engagement letter with the firm for the FY 2024 audit.
Precinct 1 Commissioner Jim Holcomb presented a proposal to remove a portion of Rabbit Shadow Trail that was never developed from the county maintenance system. The road is located off of Farm Road 1713 in the Whitney area. A required public hearing will be held at the court’s Tuesday, April 22, meeting.
The court approved a total of $50,000 in donations from multiple property owners for road work on a portion of HCR 2312 in Precinct 2.
A $500 donation was also accepted as restitution from an individual who took rock off of HCR 2431.
Commissioners approved a Tehuacana Creek Watershed Plan Agreement with the Natural Resources Conservation Service, McLennan County Commissioners Court and area soil and water conservation districts.
A watershed is the geographical boundary within which water flows after a storm event. Tehuacana Creek is located in the Brazos River basin northeast of Waco and is the main drainage for the eastern part of McLennan County before joining the Brazos River.
Lewis said that while the site is not in Hill County, the plan to improve it requires Hill County commissioners to sign off on the agreement.
The court approved a minor plat for the Farris Addition, which involves the division of a single lot near Bynum, and a preliminary plat for the CZIRR Funding Group Subdivision, which involves a total of four lots outside of Mount Calm.
Commissioners also approved a road bore permit for meter service on HCR 3266.
In open forum, Whitney resident Billy Pribble requested that the county consider setting a speed limit and placing a “no thru trucks” sign on HCR 2134 (Big Jim’s Road) in the Whitney area. He said that there is a continual problem with overloaded silage trucks using the road, and Precinct 2 Commissioner Larry Crumpton agreed that it is a problem.
Trucks often use the road to travel between Farm Road 933 and Highway 22 to avoid turning at the traffic light, but Crumpton said county trucks turn at the light and others can do the same. The issue is expected to be placed on a future agenda.
Lewis told the court that he expects to be in his position through the end of the month and is tentatively planning to be sworn in as district judge Friday, April 4, if his Senate confirmation proceeds when it is currently expected.
The court’s next regular meeting date is Tuesday, April 8, at 8:30 a.m.
A special meeting was called for Tuesday, April 1, to accept bids on county supplies and consider other county business.
The Lakelander 