Court allows Emergency Services District No. 2 to use county auditor for audits at no cost
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Summary
Jim Wells County Commissioners Court approved letting Emergency Services District No. 2 use the county auditor’s office to perform annual audit/compilation services at no cost while the district’s revenues remain below statutory thresholds.
Jim Wells County Commissioners Court approved a requested agreement allowing Emergency Services District (ESD) No. 2 to use the county auditor’s office to perform required annual audits or compilations at no cost to the district.
ESD President Enu Garcia told the court the district had solicited bids from private CPAs that ranged from roughly $5,000 to $15,000 — a significant share of the small district’s revenue. Garcia said she learned at a SAFE D conference that, for certain small ESDs, the county auditor may provide audit services. County staff reviewed a proposed agreement and discussed providing the service at no cost until further notice.
Commissioners moved to approve the agreement to allow the county auditor to perform the audit/compilation work without charging the ESD. County staff clarified the arrangement would not pay the auditor personally and any charges would go to the county if a fee was later assessed. The court carried the motion by voice vote; the transcript recorded the action but did not include a roll-call tally.
Why it matters: Small emergency service districts often face steep audit costs; the county’s auditor offering compilation/audit assistance reduces immediate fiscal pressure for ESD No. 2 and may free local funds for equipment or operations.
No further formal conditions were recorded in the transcript; the county auditor and ESD will proceed under the approved understanding.
