Adrian Webb, CPA, the external auditor for Starr County, presented the county’s financial audit for the year ended Sept. 30, 2024, saying the county received an unmodified opinion and one recommendation regarding the fixed‑asset schedule.

The unmodified opinion means Webb said the financial statements were presented fairly in all material respects; he told the court the audit found no formal findings but recommended the county review the fixed‑asset schedule to ensure completeness before finalizing records. “The county received the unmodified opinion, which is a clean opinion with no findings but 1 recommendation,” Webb said.

Webb summarized key figures from the report: total governmental‑fund assets of about $52 million, total liabilities of about $12 million, and a governmental fund balance reported at approximately $23,239,000. He reported total capital assets, net of depreciation, of roughly $67.9 million and total long‑term liabilities near $10.48 million; the GASB 68 pension net liability was about $336,000. For all governmental funds combined, Webb said total revenues were $38,775,000 and total expenditures were $39,993,000, producing a net decrease of roughly $1,281,000, a result Webb attributed largely to capital outlays.

The auditor also reviewed enterprise funds: the International Bridge fund showed assets near $5.17 million, a net position of about $2.77 million and operating revenue of $2,853,000 against operating expenditures of $1,872,000; after transfers to the City of Roma totaling about $1,057,000, Webb said the bridge fund had a net loss of about $76,000. The county’s gas system showed roughly $589,000 in assets, a net position of about $342,000, operating revenue of $996,000 and operating expenditures of $772,000; after internal transfers the gas system’s net income was reported at about $154,000.

Court members asked about the county’s fund balance and the use of restricted or committed funds for upcoming projects. A staff member identified in the record as Ms. Alaniz said the county would use budget amendments to authorize any draw from fund balance. “As long as it's approved through budget amendments,” Alaniz said, when asked how the court would access fund balance for projects such as courthouse renovation or a juvenile center.

Webb told the court that additions to capital assets for the year were about $5.18 million, depreciation expense about $3.11 million, debt principal paid about $1.24 million and new debt acquired about $7.34 million; he also said the net change in the pension plan produced a positive effect of about $1.298 million. Webb said the county’s net change in overall fund balance, after a 2024 bond (certificates of obligation) issuance of about $7,000,115, was an increase of roughly $6,180,000 from $17,059,000 to $23,239,000.

Webb reported the auditors tested major federal programs, including the Coronavirus State and Local Fiscal Recovery Fund and the Homeland Security Grant Program, and found no issues in the testing samples selected for disbursements and payroll. He noted that the audit required substantial work and thanked county staff for timely cooperation; court members said the quick completion was important because of impending bond issuance timelines and possible changes to audit deadlines under guidance being interpreted by the Texas Association of Counties.

After the presentation the court voted by voice to approve claims and then moved, seconded and approved items 6, 7 and 8 (the audit presentation and related items). The court recorded the motions as carried by voice vote with two commissioners absent.