[{"_1":2,"_86":-5,"_87":-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",[32,74],{"_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":56,"_68":69,"_70":56,"_71":72,"_73":72},"mediaId",6187305,"mediaKeyId","5071094-2e76df55310ac573aeed60ff1a1ceb70","parentId",5071094,"title","Freestone County auditor issues clean opinion for year ending Sept. 30, 2024; net position rises about $4.2 million","audioSeconds",344,"startMs",791000,"endMs",1135000,"viewUrl","/Search/View?dp=1&key=5071094-2e76df55310ac573aeed60ff1a1ceb70&start=791&end=1135","thumbnailUrl","https://assets.pipeline.soar.com/5071094-2e76df55310ac573aeed60ff1a1ceb70/thumbnail_791000.jpg","articleUrl","/articles/6187305/Freestone-County/Texas/Freestone-County-auditor-issues-clean-opinion-for-year-ending-Sept-30-2024-net-position-rises-about-42-million","mediaUrl","https://secure.pipeline.soar.com/6187305-aebaeb5637bb51a05a133e6e00e9bf26/orig.mp4?Expires=1771190402&Signature=MqmGKZFVYyAL2IJTEG1TYiYqNGfrJPR-4PTRm8wSvcl9RHGEIUneBj1qcL1KpOwR-X7Q-26Zh5IbykMWktxd8exGc76W9sEItRghLWr5mSxfAUvDPm7NoSnh3jEG0q1mi7uDjWZQQqPsN9Z0h2e7ScPrtLiyVyd~1-KI3NJqfFMszBGixpLgE8yKrhGoKAbc9TBjYraQ2MweovH2gCrCFNxoW8VlxalBiGMutzBIIoC3VXeOOJyYWzyyZNKC2T3BUfQX8DXHtdbOu--6o6M814KujokKWAGntk10OgaDBoboOQkHQs133zZq7CDrZtjd2aXIxaq1Ss-dX0Sd1ZzYlw__&Key-Pair-Id=KUT5TJCACFTXG","author","Freestone County, Texas","date","2025-06-25T16:32:32Z","article","An auditor reported a clean opinion on Freestone County's financial statements for the year ended Sept. 30, 2024, saying the reports \"present fairly in all material respects the financial position and changes in financial position\" for the year.

The auditor reported a government-wide net position of $19,763,982 for the year ended Sept. 30, 2024, an increase of almost $4.2 million from the prior year. The presenter explained that the government-wide statements are prepared on the full-accrual method and that \"net position is similar to fund balance\" on the government-wide statements.

The auditor said county capital assets, net of depreciation, totaled about $7.1 million and that long-term liabilities were approximately $2.9 million. Capital asset additions during the year were about $1.8 million, spread across vehicles, machinery and equipment, software and building improvements, some of which remain in progress. The county recorded principal payments on debt of $141,000 and added right-to-use lease assets of $46,000 and technology/software lease arrangements of $293,000; the presenter said those two items are now recorded as debt under recent accounting standards.

At the fund level, the auditor told the commissioners the general fund closed with a fund balance of about $12.3 million, and that the general fund actually increased by roughly $11.0 million during the year (the presenter noted timing and presentation differences related to prior-year items and budget reporting). The auditor said general fund revenues exceeded budget by roughly $495,000, driven largely by higher interest income, and that actual expenditures were about $1.0 million less than final budgeted expenditures, primarily because of lower capital and dispatch spending.

Road-and-bridge fund balances were reported for precincts 1–4 at approximately $523,000, $326,000, $214,000 and $619,000, respectively, with the presenter noting year-over-year increases in each precinct's fund balance (precinct increases of roughly $152,000, $77,000, $29,000 and $199,000 were reported). The auditor said revenues varied by precinct because of differences in interest income, charges for services, property taxes and intergovernmental revenue; expenditures were generally lower than budget in each precinct because some carryover projects were not spent.

The transcript records the auditor's presentation and numbers but does not show a subsequent, explicit motion or recorded vote accepting the audit report during the same meeting. The statements and figures above reflect the auditor's oral presentation as recorded in the meeting transcript.

","mediaType","Video","parentTitle","Comm. Court Video Part 1 6-25-25","oneSentenceSummary","An auditor reported a clean opinion on Freestone County's 2024 financial statements, noting a net position of about $19.76 million and several capital additions and debt items; the transcript does not record a formal acceptance vote.","taxTitle","taxId",73415,"location","headline","","shortSummary",{"_33":75,"_35":36,"_37":38,"_39":76,"_41":77,"_43":78,"_45":79,"_47":80,"_49":81,"_51":82,"_53":83,"_55":56,"_57":58,"_59":84,"_61":62,"_63":64,"_65":85,"_67":56,"_68":69,"_70":56,"_71":72,"_73":72},6187310,"Freestone County commissioners approve award for courthouse penthouse roof; PO to be issued",63,115000,178000,"/Search/View?dp=1&key=5071094-2e76df55310ac573aeed60ff1a1ceb70&start=115&end=178","https://assets.pipeline.soar.com/5071094-2e76df55310ac573aeed60ff1a1ceb70/thumbnail_115000.jpg","/articles/6187310/Freestone-County/Texas/Freestone-County-commissioners-approve-award-for-courthouse-penthouse-roof-PO-to-be-issued","https://secure.pipeline.soar.com/6187310-957fe7aebf9f183356ab0a3dd8711c10/orig.mp4?Expires=1771190402&Signature=Zgz07t5~TEJcN2aXPQuKAfMlg3sXFl4Dix04un2vJxt2IbTpP8DYcnhiGvJEYBvdLnEydlCgKtB6NxYNFGS8gwNjZTpTK~jw0eTuBVDgk3EulwWO6LD~2gZIgqVNXQQHoFPdF-pWUp1Cl5Y7bSTO-iIZDq5N5qTizVWh1sla1ksn4zqVIuyDj7ZlFxqK2GkPvwyb1mKs0xsR0T~7ZNoYM2-ZmmywYOX3X0kvorZPeqvV9WRoySHrRjOHpNFBuiRfY5Oo2kBiq-NAY~DVJIuLU-ax2KebeIZeY81UKcemoVuYNeOZLxTZ373knk2mBeJUPsOXd4ODrjzeGyn88NXuJg__&Key-Pair-Id=KUT5TJCACFTXG","Freestone County commissioners voted to award the courthouse penthouse roof contract to F.W. Walton after receiving three bids for the work.

County staff told commissioners the solicitation was a turnkey bid with detailed design specifications and that F.W. Walton submitted the low bid, coming in under the county's original budgets of $300,000 for a 30-year system and $360,000 for a 40-year system. The staff member said the bid includes a new roof hatch and a safety ladder and that a $10,000 placeholder was included in each bidder's package in case deck replacement is required. \"This is what we call the design book. Everything's listed out there,\" the staff member said.

The staff member said the $10,000 placeholder and the bidders' stated deck-replacement rate — about $7.50 per square foot — should cover any limited deck replacement, and described the award as an \"emergency job\" with materials expected on site in July and work, weather permitting, wrapping by early August. One commissioner summarized the bids as comparable, saying, \"Apples and apples.\" Another commissioner argued the longer-lasting 40-year cap sheet is worth the incremental cost, saying the extra years \"are worth that amount of money.\" The staff member explained the 40-year option uses a different cap sheet with a urethane-enhanced chemical makeup that retains granules and provides better UV protection.

When asked how the bids compared, the staff member said the scope, materials and procedures were the same across bids and that the difference in price primarily reflected contractor profit and scheduling demands. After discussion, the body voted; the presiding official asked, \"Any opposed?\" and hearing none declared, \"Motion carries.\" The presiding official then directed staff to issue a purchase order to Walton and schedule a pre-construction meeting with \"Mister Lane\" to coordinate staging, site access and material delivery.

Discussion versus decision: commissioners debated the value of a 30-year versus 40-year roof system and the potential cost-per-year tradeoffs but the formal action was the contract award to F.W. Walton. The transcript does not contain the exact motion text or identify a mover and seconder by name. The decision includes immediate implementation steps: staff was directed to issue a PO and arrange pre-construction logistics.

The county and staff noted several site logistics: material staging will likely use the parking area near the courthouse elevator or the back of the building, and care will be taken to avoid damage to trees. The contractor will be required to repair any disturbed landscaping under the contract specifications. No further public-recorded conditions, contingencies or appeals were recorded in the meeting transcript.

","The Freestone County commissioners approved awarding the penthouse roof contract to F.W. Walton after receiving three bids; staff will issue a purchase order and schedule a pre-construction meeting with the contractor.","actionData","errors"]

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Freestone County auditor issues clean opinion for year ending Sept. 30, 2024; net position rises about $4.2 million

Freestone County commissioners approve award for courthouse penthouse roof; PO to be issued