Auditor presents November finances; commissioners approve transfers, bills, payroll, travel policy and budget amendment

HARRISON COUNTY, Texas — At its Jan. 7, 2025 meeting in Marshall, the Harrison County Commissioners Court received an administrative financial report for November 2024 and approved multiple routine fiscal motions, each by unanimous vote.

The county auditor presented unaudited, unadjusted financial statements for November 2024, reporting a fund balance of $23,931,778 and noting two funds with negative balances that the auditor said will be corrected when grant revenue is recognized. The auditor said ARPA fund expenses exceeded deferred revenue recognition and that county investment income was down compared with the prior year.

Following the report, the court approved a line‑item transfer totaling $35,990.45 (motion by Commissioner Ebarb; second by Commissioner Christopher Timmons). The court then approved payment of regular bills (motion by Christopher Hatfield; second by Christopher Timmons) and approved payroll for Dec. 29, 2024 (motion by Christopher Timmons; second by Christopher Hatfield). Each motion passed by a recorded voice vote of 4–0.

The commissioners also approved a revised travel policy. The revision clarifies that mileage reimbursement is calculated using mileage (the policy now explicitly references mileage as the basis) and delegates annual IRS mileage-rate updates through staff communications. Commissioners confirmed the policy references the Internal Revenue Service mileage rate; the county noted the IRS rate had increased from 67¢ to 70¢ and that per diem updates follow a separate schedule.

The court approved a budget amendment to recognize insurance proceeds for vehicle repairs stemming from the Feb. 11 hailstorm; the auditor said several county vehicles remain under repair and additional supplementary claims are expected, so further amendments may follow.

During the auditor’s remarks the court noted a planned Motorola lease that will appear in the December financials; no lease action was taken at the Jan. 7 meeting.

Votes at a glance

- Line‑item transfer, $35,990.45 — motion by Commissioner Ebarb; second by Christopher Timmons; vote 4–0; outcome: approved. - Payment of regular bills — motion by Christopher Hatfield; second by Christopher Timmons; vote 4–0; outcome: approved. - Payroll approval for Dec. 29, 2024 — motion by Christopher Timmons; second by Christopher Hatfield; vote 4–0; outcome: approved. - Revised travel policy (mileage wording, purchasing contact update) — motion by Commissioner Ebarb; second by Commissioner Timmons; vote 4–0; outcome: approved. - Budget amendment to recognize insurance proceeds related to vehicle hailstorm repairs — motion by Christopher Timmons; second by Christopher Hatfield; vote 4–0; outcome: approved.

The auditor described November collections and expense drivers — timing of property tax receipts and lower investment earnings were cited as primary reasons for year‑over‑year revenue differences — and said December and January are historically large months for property‑tax collection.