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Court approves engagement letters for agreed-upon procedures and compilation for Henderson County ESD No. 2 audits (FY2021-22)
Summary
The commissioners approved engagement letters to allow a contractor to compile financial information and perform agreed-upon procedures for the audit of Henderson County Emergency Service District No. 2 for fiscal years 2021 and 2022; the firm will recreate basic financial statements and review invoices where records are incomplete.
Henderson County Commissioners Court approved engagement letters authorizing compilation and agreed-upon procedures to support an ordered audit of Henderson County Emergency Service District No. 2 for fiscal years 2021 and 2022, with the county judge authorized to sign.
The court's action on the engagement letters follows a prior court order to audit ESD 2 (and separately ESD 5) for recent fiscal years. County staff said the district does not maintain conventional financial statements (no balance sheet or income statement), so the contracted firm will recreate basic financial records before conducting the agreed-upon procedures and reviews the court approved.
In a presentation to the court, Miss Monk explained she had been in contact with the managing partner of Red Ackerson Company, which completed the district's 2023 audit and is familiar with the district's processes. Monk said the engagement will include reconstruction of financial statements and invoice reviews to confirm proper purchases and approvals. County legal/administrative staff referenced Health and Safety Code section 775.082 and described the auditor's rulemaking and implementation role for court-ordered audits.
Commissioner Tully moved to approve the engagement letters for the compilation and agreed-upon procedures regarding the audit of Henderson County Emergency Service District No. 2 for fiscal years 2021 and 2022; Commissioner Spivey seconded. The motion passed unanimously.
County staff noted ESD 2023 work has already been completed and that audit procedures for ESD 5 will be presented separately. The record shows the contracted engagement is intended to prepare the financial record for a subsequent audit and to perform agreed-upon procedures as allowed by the court order and applicable statute. No additional budget appropriation or contractor terms beyond the engagement letters were discussed on the record at the meeting.
