Frio County accepts FY2022–23 audit and approves budget amendments to cover election and appraisal costs

Frio County Commissioners Court accepted the county's audited financial statements for the fiscal year covering Feb. 2022–Feb. 2023 and approved a group of budget amendments to address overages in several departmental accounts.

Robert Carter, representing the county’s auditors, told the court the audit yielded a clean opinion "with the exception of outstanding custodial funds," and reviewed key line items: total assets of about $50.9 million, cash of roughly $22.4 million, investments and receivables, pension adjustments and a decrease in net position of about $70,000. He noted adjustments were posted to correct opening balances and interfund eliminations and that there were no difficulties in performing the audit.

After the presentation, the court voted to approve the audited financial statements. "We do have a clean opinion with the exception of outstanding custodial funds," Carter said during the report.

County Auditor Crystal Marquez then presented budget amendments for FY2023–24 to cover election expenses, audit fees and appraisal costs. Marquez said she would transfer a total of $94,681 from contingency to cover overages: $37,870 for elections (judges and clerks), $15,000 for independent audit fees, and $41,811 for the tax assessor‑collector's appraisal budget. She also presented a personnel adjustment reducing a building supervisor’s salary to the pay‑scale minimum and returning $10,312.59 to contingency.

Commissioners approved the budget amendments after discussion about transparency and the need to monitor inmate medical expenditures, election staffing needs, and appraisal costs. The court also approved routing certain vendor invoices and emergency walk‑through items into bills payable for immediate processing.