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Emergency Service Districts 1 and 2 present clean audits and update budgets as volunteers decline
Summary
ESD 1 and ESD 2 reported clean independent audits for the year ended Sept. 30, 2024, presented robust fund balances and outlined hiring and capital plans; both districts reported growth pressures that are shifting reliance from volunteers to paid staff.
Two of the county’s emergency service districts reported clean annual audits and offered updates on FY2025 budget initiatives during Monday’s commissioners court.
ESD No. 1’s independent auditor, Theo Cabrera, delivered a clean (unmodified) opinion for the fiscal year ended Sept. 30, 2024, and reported growing assets driven by 2022 initiation of sales‑tax collections and use of a 2023 long‑term borrowing of about $19 million for a new headquarters and related construction. Cabrera said the district had no findings of fraud or material internal…
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