Auditors rate county financial report ‘best we can give’

• Auditors rate county financial report ‘best we can give’

Shelby County’s annual report received a top rating Wednesday, June 12, 2024. “Overall, you’re in really good financial shape,” said Eric Carver of Axley & Rode, LLP. “And, as we have in the past, we’re giving you a clean, unmodified opinion. That’s the best we can give you that everything was materially correct.”

Carver noted recommendations including recent purchases of new vehicles that may come due for replacement at the same time when grant funds may not be available.

Carver also complimented commissioners on their ability to maintain fund balances between 12 to 22 percent, but recommended they increase that to 25 to 30 percent in preparation for unexpected catastrophic issues such as this year’s flooding.

In budget preparation, the court considered renewing its current health insurance policy with an accompanying rate increase. “We’re just now going over the $1,000 mark,” County Auditor Clint Porterfield commented. “Most of the counties that I look at that are similar in size have already been at the $1,200 mark for a long time.”

Porterfield added that the plan will entail about a $95,000 dollar increase to the county’s budget with an average of 100 to 110 employees.

The court approved accepting the plan with the new rate.

The county has experienced, large amounts of debris accumulation during recent severe weather creating disposal challenges.

Commissioners Jimmy Lout and Stevie Smith have secured permission from landowner Kenneth Rash to dispose of some of the debris on his property.

“My understanding was that there were designated locations that Mr. Rash would make available for this debris,” said County Attorney John Price. “So I drafted an agreement that gives him the right to indicate where the debris should go. It creates the responsibility for the county to be solely responsible for placing the debris there on the designated locations. And it releases the county from any further responsibility or liability.”

Harbison noted that the agreement also needed to be put in place in order to comply with Texas Department of Emergency Management requirements for the agency to consider reimbursing the county or counting it toward damage assessment.

The court voted to approve the agreement.

After advertising for bids for haul trucks and receiving only one response from Performance Truck of Lufkin for $142,344.99, the item was tabled to give the court time to ensure the trucks offered would meet minimum specifications.

Rhita Koches with the Texas Association of Counties updated the court on programs planned for TAC Day at Shelby County scheduled for Sept. 5.

“It will be about a threeto- four-hour presentation for all county elected officials as well as department heads,” she explained. “To let you know what all is available from TAC that you’re probably not utilizing now.”

Some of those services include risk management, law enforcement and wellness consultants, as well as training in unemployment claims, human resources and federal employment laws, among others.

County Treasurer Ann Blackwell reported for the month of May. Fees collected were: Tax Assessor-Collector $441,814.38; County Clerk, $42,059.94; District Clerk, $11,989.70: Justices of the Peace, $43,949.80; Sheriff, $826. Total fee collections were $543,554.82. Total interest earned was $88,694.36.

Total book value of investments and CDs totaled $18,430,616.33.

Interest earned on regular interest bearing checking accounts was $75.43.

In other business, the court approved the weekly expenses and minutes from the May meetings.