County appraiser office reports $38,000 audit surplus; court reviews staffing budget impacts

Representatives of the Mills County Appraisal District (MCAD) told the commissioners the district’s audit showed an approximate $38,000 surplus for the fiscal year that would be allocated back to participating entities, including Mills County. County staff said Mills County’s share of the surplus would be $13,424.85 to the general fund and $2,072.83 to another line item (described in the transcript as a separate account).

Interim chief appraiser and incoming chief appraiser staff briefed the court about staffing and budget variances. The transcript records that MCAD had budgeted for an agricultural (ag) appraiser position but lost two candidates who declined offers; the position remains vacant and the district continues recruiting. Commissioners and MCAD staff explained a consulting/engineering line-item rose (from approximately $59,900 to $100,000 in the transcript) because the district paid an external contractor for interim chief-appraiser services; those contract payments were posted to professional services rather than salaries, creating the appearance of an overrun in that line.

MCAD representatives said salary savings from unfilled positions offset higher consultant costs overall, producing the net surplus identified in the audit. Commissioners asked whether the district should return the excess funds to entities or request approval to retain a portion; staff said the district would need approval from the participating entities if it sought to keep funds rather than remit them.

No formal county action to accept or retain the funds was recorded in the transcript; the court heard the audit report and discussed staffing and recruitment.