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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 control weaknesses; auditors offered non‑finding recommendations to refine the chart of accounts for capital expenditures and to engage a bond consultant to review arbitrage (rebate) liability on unspent bond proceeds.
Chief Catherine Ames and Chief Chris Menendez (ESE No. 1) described operational changes: the district has moved toward a combination career/volunteer model, added career firefighters so all three shifts are covered, and created a daytime “rescue crew” (currently 8 a.m.–8 p.m.) to improve response during busy hours. ESD 1 has invested in a new headquarters, paid land acquisition and equipment, and reported a general‑fund balance that the auditors characterized as healthy; auditors estimated the unassigned general‑fund balance could cover several months of operating expenditures.
ESD No. 2 also reported a clean audit. Its auditors, representatives from McDaniel & Company, described five‑year growth in total assets and a 101%‑funded pension plan. ESD 2 purchased land for a new Socorro fire station and planned a $6 million loan for that project, with reserve funds to cover any cost overrun. Mariana Navarette (ESD 2) said the district completed a radio upgrade, is transitioning to a shared emergency‑reporting system to avoid duplicate entries and has approved two additional full‑time firefighter positions funded from stipend and reserve programs.
Both chiefs and auditors noted a statewide trend of declining volunteer recruitment, pressuring districts toward phased conversion to paid staffing while balancing fiscal reserves. The court voted to accept both districts’ audit and progress reports (motions carried by the court).
