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Starr County audit returns clean opinion; auditor urges clearer vendor documentation
Summary
Starr County’s external auditor reported an unmodified (clean) opinion for the year ended Sept. 30, 2023, and recommended stronger vendor-invoice documentation for purchases over $5,000. The court accepted the audit and heard fund‑balance and enterprise‑fund updates.
Adrian Webb, CPA, told the Starr County Commissioners Court the county received an unmodified opinion with no findings on the audit for the year ended Sept. 30, 2023. “Overall, the county received an unmodified opinion with no findings,” Webb said during his presentation.
Webb summarized key financials for governmental funds, saying total governmental assets were about $44.6 million, liabilities about $11.7 million, and a resulting fund balance of roughly $17.7 million, of which about $8.2 million is unrestricted. He reported the general fund had revenues of about $21.6 million and expenditures of about $21.3 million, producing a budgetary gain; total capital assets (net of depreciation) were roughly $66 million and total debt including compensated absences about $4.3 million.
On enterprise funds, Webb said the toll bridge reported operating revenue that produced an approximately $1.1 million operating gain and that transfers and nonoperating items left a net position change of about $166,000. He added the county’s gas system moved from a negative beginning net position to a positive ending position this year. Webb identified the U.S. Department of the Treasury (ARPA) funds—about $2.9 million—as a major federal program tested and said state awards tested totaled about $2.04 million.
Webb offered one significant procedural recommendation: encourage vendors to provide more detailed supporting documentation for invoices exceeding $5,000, noting that during testing “we identified several invoices that only contain the amount of invoice and service with no details on the cost.” He said the issue affected a small share of invoices but recommended clearer documentation as a best‑practice internal control.
After questions from commissioners about timing of certain pilot program receipts and precinct over/under amounts, the court moved to accept the audit as presented; the motion carried by voice vote.
The court directed staff to post the audit report to the county’s clearinghouse as discussed and to return with any follow‑up recommendations at a future meeting.
