[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6098497,"mediaKeyId","2823605-5cbb52c843c8701dfd6c868957ebbdba","parentId",2823605,"title","Auditors give Smith County a clean opinion; local commentator warns of unusually large reserves","audioSeconds",101,"startMs",474000,"endMs",575000,"viewUrl","/Search/View?dp=1&key=2823605-5cbb52c843c8701dfd6c868957ebbdba&start=474&end=575","thumbnailUrl","https://assets.pipeline.soar.com/2823605-5cbb52c843c8701dfd6c868957ebbdba/thumbnail_474000.jpg","articleUrl","/articles/6098497/Smith-County/Texas/Auditors-give-Smith-County-a-clean-opinion-local-commentator-warns-of-unusually-large-reserves","mediaUrl","https://secure.pipeline.soar.com/6098497-abb97c469094f89a5fc856001a9d1af6/orig.mp4?Expires=1773706187&Signature=WfWqoPo2vuUuOoulih9lgP-zuitn~ioht55ErLeHAfks~tBOpnleuBbU-ypb4zyFn9fV6g5pXLzEcvj04uiPeIL3HnyBAwSiwjeVYpGdBmrODS9Ir6sZK0mqBUCcG7GkrL7AGLBmHRC-vMdbNjN8~-j3B23aOS1ZIbq2SMkktxqLD7biRpy6VT~MQCriqszLdYIkC2K0fwF-fpOqOb7zJFSDiOrmvuRAcHGyyhTvtyIAd-IX0FaI4L0DOPwN7qcEmEsTZDXvhhxfjPo2TMmsZhz4Y1BpLgZ9eQOIayd8S~aBsEnA4~899QJSn0Q4G8kJuWK5Tjh2Tts0kBcNP5QAbw__&Key-Pair-Id=KUT5TJCACFTXG","author","Smith County, TX","date","2025-03-25T00:00:00Z","article","The Smith County Commissioners Court received the county’s fiscal year 2024 comprehensive annual financial report (CAFR) and heard commentary from an outside reviewer urging closer scrutiny of the county’s fund balance.

Tom Fabry, a public commenter who identified himself during the meeting, drew the court’s attention to the general fund balance reported in the CAFR and said it totaled $56,400,000. “That’s the same amount of money as you collect total annual in property taxes,” he said, and added that the reserves would allow the county to operate six months without additional revenue.

Kevin Cashin, representing the auditors, told the court the firm rendered an unmodified (clean) opinion on the county’s financial statements for the year ending September 30, 2024. Cashin summarized several line items in the report: restricted current assets decreased (largely due to spending on parking garage and road projects), capital assets increased—driven by a completed parking garage and courthouse work—and long-term liabilities moved modestly with a notable decrease in the county’s pension liability compared with the prior valuation date. He said the single-audit section tested the county’s American Rescue Plan Act (ARPA) funds and the Texas Anti-Gang program and reported no instances of noncompliance or significant deficiencies for those programs.

Cashin described net position and year-to-year changes in revenues and expenditures, and noted that interest earnings rose in the fiscal year. County staff and the court thanked the auditors and noted appreciation for staff who prepared the CAFR.

The presentation generated no formal action; the court accepted the report as part of its agenda.","mediaType","Video","parentTitle","Smith County, TX Commissioners Court 03/25/2025, 10:30 PM","oneSentenceSummary","The Smith County Commissioners Court received the fiscal year 2024 comprehensive annual financial report and was told auditors issued an unmodified (clean) opinion on the county’s financial statements.","taxTitle","Smith County, Texas","taxId",2717,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6098492,"Smith County Commissioners carry routine business: resolutions, cleanup program, fireworks sales, donations and financial approvals",60,2420000,2480000,"/Search/View?dp=1&key=2823605-5cbb52c843c8701dfd6c868957ebbdba&start=2420&end=2480","https://assets.pipeline.soar.com/2823605-5cbb52c843c8701dfd6c868957ebbdba/thumbnail_2420000.jpg","/articles/6098492/Smith-County/Texas/Smith-County-Commissioners-carry-routine-business-resolutions-cleanup-program-fireworks-sales-donations-and-financial-approvals","https://secure.pipeline.soar.com/6098492-fc2d6c621e0f1acb136ba05c7444fe34/orig.mp4?Expires=1773706187&Signature=Z-pjn8MDvJyDCDhwgN7i82Kv5aKrSoKzBD9lfOumxks1hxGivg8AplwzeXPLd~YRB58JeIflY6mjbk2twm17RlJZJSV0AyXgBprHw9FzFnDwGxJP3h8UXmJHrJ58685vZcuNlVN08vdW~Nbx4LyBI9WQS9wX8X4bbXcQvKmNzXp~BqIkzAnHLo0xOFxUiKCI~C7ocyfBB7stw4ebbKd2SCQg7mK1rDqJXZ0ZOCpEw4K2ZrIpvLXNB~I2EfGXkhxK7DglUUC7h885gL0TMBFQuAPcbs-pVqfjn9o4Bsk8Ybflk~D4tds4eTzk-1Gem37PryHXPfmCEenCsqaa46NhpA__&Key-Pair-Id=KUT5TJCACFTXG","The Smith County Commissioners Court approved several routine agenda items by voice vote during its March 25, 2025 meeting.

Votes at a glance

- Item 1 — Proclaim April 2025 as Child Abuse Prevention Month: Motion to adopt proclamation made by Commissioner Harrod, seconded by Commissioner Drewry; motion carried by voice vote. Tanya Fuller of the Texas Department of Family and Protective Services attended for the proclamation and photo.

- Item 4 — Affirm 2025 countywide cleanup program: The court affirmed the countywide cleanup program (March 31–May 5) backed by a $4,000 solid-waste grant from the East Texas Council of Governments; motion by Commissioner Moore, second by Commissioner Harrod; motion carried by voice vote. Deputy Michael Johnson summarized voucher distribution (one voucher per household, up to three cubic yards) and items not accepted at the landfill.

- Item 5 — Authorize sale of fireworks for San Jacinto Day: The court authorized fireworks sales for the San Jacinto Day season, subject to local fire-safety conditions and any fire-ban determinations by the fire marshal; motion by Commissioner Drury, second by Commissioner Harrott; motion carried by voice vote. Fire Marshal Hogue noted weather conditions could alter approvals.

- Item 6 — Accept donations pursuant to Texas Local Government Code §81.032: The court approved acceptance of multiple donations to support employee appreciation and health-fair events, as presented by Ms. Corona (Human Resources); motion by Commissioner Carraway, second by Commissioner Moore; motion carried by voice vote. Donors listed in the record included local law firms, health vendors and community businesses.

- Item 7 — Accept monthly auditor/treasury report and executive summary for February 2025: Motion by Commissioner Harrod, second by Commissioner Carraway; motion carried by voice vote.

- Item 8 — Approve/ratify payments, transfers and amendments: The court approved routine payments, payroll and two budget transfers including coverage for autopsy expenses (JP 1: $15,000; JP 3: $10,000) and $642.92 for district attorney travel reimbursements; motion by Commissioner Moore, second by Commissioner Carraway; motion carried by voice vote.

All listed motions passed by voice vote; no roll-call tallies were recorded in the transcript. The court recorded no recorded dissents on these items.","The Smith County Commissioners Court approved several routine agenda items by voice vote, including a proclamation for April as Child Abuse Prevention Month and affirmation of the countywide cleanup program.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6098502,"Smith County approves 1-year renewal with TECO Safety for fleet upfitting after service concerns",93,971000,1064000,"/Search/View?dp=1&key=2823605-5cbb52c843c8701dfd6c868957ebbdba&start=971&end=1064","https://assets.pipeline.soar.com/2823605-5cbb52c843c8701dfd6c868957ebbdba/thumbnail_971000.jpg","/articles/6098502/Smith-County/Texas/Smith-County-approves-1-year-renewal-with-TECO-Safety-for-fleet-upfitting-after-service-concerns","https://secure.pipeline.soar.com/6098502-eb008419c7e20eee7290ebf9ef3458d8/orig.mp4?Expires=1773706187&Signature=az~9LG8B02mqkEDVjRSFwKIshpTgJJChYCE39yk5ivii9lAUvnK2uNZFhzeWtZu~GPQIXuXYIiGU2EDbfWSLJwGpZGCwkpb2mFQPIAlCJkbDpf~0WBtbxe8QVGLOf1z26w4YsSI7bDQqhnSq5Tv4pFCF~anE80pycTPxq2RnC2xlqPU~47hOyKN8s1ZZe~j9HWARm9IbfilB6h-JxS4rebaxnY5cXg3U5Od864aKyqVOUxQkLKGMkr22JPnQpWSlo3nAH-Ix-bXUNnUoDxr~5fH0oIw2ycf2IG9HmAx6pD859m7zGzKlZHgXPbzoLg5MV~Tw~X-o4XZYg0IUKXRYNw__&Key-Pair-Id=KUT5TJCACFTXG","The Smith County Commissioners Court voted to approve a one-year renewal option and amendment with TECO Safety, Incorporated for contract 05/22, the county’s nonexclusive contract for fleet vehicle equipment and installation.

The motion to approve the renewal was made by Commissioner Gurry and seconded by Commissioner Harrott; the court carried the motion by voice vote.

County staff and law-enforcement officials used the renewal discussion to raise recurring installation and warranty issues with upfitted vehicles, and to ask procurement for better tracking before future renewals. County purchasing staff told the court the contract covers upfitting for law enforcement, road-and-bridge and other county vehicles, including lights, sirens, cages and related IT equipment, and that the original award included a one-year base with four one-year renewals.

Sheriff Smith said TECO has responded when contacted and that problems have generally been fixed; “I am 100% completely satisfied with TCO,” he said. Fire Marshal Hogue reported four county vehicles had required follow-up work for wiring issues but said TECO has fixed those problems, and that TECO will collect and return vehicles for service for a nominal charge.

Multiple commissioners and department staff recommended establishing a single, shared reporting system so all departments log upfitting problems in one place. The court discussed options including a shared spreadsheet, Microsoft Teams or a ticketing system to centralize warranty claims and repair requests so purchasing can assess vendor performance before future solicitations. IT staff noted the growing technical complexity of modern patrol vehicles and said the county has added an IT employee to manage vehicle-related technology issues.

County staff said 11 vehicles are currently awaiting upfitting under the contract, with an aggregate upfit cost cited in the discussion as $129,813.49. Road-and-bridge staff said most of their work through the contract involves light-bar installations and that the shop logs repair work and can provide historical counts when purchasing requests that data.

Court members also discussed an unrelated vehicle fire under investigation; the Fire Marshal said the official cause was undetermined but believed to be electrical in nature and that the investigation had not attributed the fire specifically to a TECO install.

The court approved the renewal but directed staff to collect user feedback and to centralize reporting on installation and warranty issues ahead of the next renewal period.","The commissioners approved a one-year renewal and amendment with TECO Safety Inc. for contract 05/22 to continue vehicle upfitting. Commissioners and department staff discussed recurring wiring and light-bar issues, the need for central reporting of service problems, warranty handling and a plan to survey end users before future renewals.","actionData","errors"]

Article not found

Auditors give Smith County a clean opinion; local commentator warns of unusually large reserves

Smith County Commissioners carry routine business: resolutions, cleanup program, fireworks sales, donations and financial approvals

Smith County approves 1-year renewal with TECO Safety for fleet upfitting after service concerns