HENDERSON COUNTY–May 20, Henderson County Commissioners’ Court unanimously approved action about engagement letters for the compilation and agreed-upon procedures regarding an audit of the Payne Springs-based Henderson County Emergency Services District (ESD) 2 for fiscal years 2021 and 2022.
April 29, the court approved County Auditor Ann Marie Monk to perform audits and issue reports about ESD 2 based in Payne Springs and ESD 5 in Brownsboro pursuant to Texas Health and Safety Code Chapter 775.082.
At that April 29 meeting, County Judge Wade McKinney pointed out those ESDs would be subject to a “full audit” of fiscal years 2021, 2022 and 2023. County Auditor Ann Marie Monk also confirmed to the court April 29 that her office would be bringing in “outside resources” to perform the audits.
Following up on that during the May 20 meeting, Monk said she has been in contact with the managing partner of an accounting firm, who Monk said has just completed ESD 2’s fiscal year 2023 audit and “is very familiar with their processes.”
Monk recounted that the managing partner reported that ESD 2 “does not have true financial statements, they don’t have a balance sheet, they don’t have an income statement. There’s nobody there that’s been doing that.”
Monk said accountants will be “recreating those documents” and that there will be a review of items such as invoices “to make sure there’s proper purchases and approval of those purchases.”
Precinct 2 Commissioner Scott Tuley asked Monk whether ESD 5 in Brownsboro will be subject to these same processes. The county auditor confirmed that ESD would be.
McKinney said that by statute, “it dictates we (the judge and commissioners voting as a court) are to approve these procedures” before handing off further explanation to Assistant County Attorney Kenneth Strawn.
Strawn said the court had approved an order auditing ESDs 2 and 5 for fiscal years 2021, 2022 and 2023. “Part of that statue is then following up after that order through the auditor’s office” via state law directing the county auditor’s office about ”implementing those audits that have been ordered by this court” and that ESD 5 would be “handled separately.”
In addition, May 20 the court approved right-of-way permits for Brightspeed to install fiber-optic cable in the Baywood subdivision, located in Precinct 2 in Payne Springs and including Bay Port Boulevard, Baywood Boulevard, Blue Water Circle, Canal Street, Crescent Drive, Tanglewood Drive, Lakeport Drive and Crestwood Drive, as well permitting along County Roads 2507 and 2931, Oak Trail Drive, Russ Road, Golden Oaks Drive, Garner Drive, Kathy Circle and Park Drive (Golden Oaks), along with Peaceful Woods Drive and Ponderosa Drive (Bonanza Beach).
In other business, the court:
• Approved proposed amendments to the Andrews Center’s bylaws.
• Approved nominating Henderson County Sheriff Botie Hillhouse to an open position as an at-large member of the Andrews Center Board of Trustees.
• Approved a request to accept a donation of six softback books from London & London Attorneys and Counselors at Law for the Henderson County Jail’s library cart.
• After a public hearing during which four people opposed the issue, took no action to close approximately 475 feet of County Road 3919, located in Precinct 3 in the Sand Flat community north of Athens, which the landowner said was not being used, but which was disputed.
• Approved a right-of-way permit for East Cedar Creek Fresh Water Supply District to install a water and sewer line under Red Oak Drive in the Glen Oaks subdivision, located in Precinct 2 in Payne Springs.
• Approved paying fiscal year 2025 bills of $141,804.62.