Mills County audit returns clean opinion; general fund up $1.4 million

Wayne Bar of Eertton Company told the Mills County Commissioners Court the county’s financial statements for the year ending Sept. 30, 2025, "are presented fairly in all material respects," calling it a clean opinion from the independent auditor.

The audit showed a general-fund balance of about $6.8 million at Sept. 30 and a $1.4 million increase in the general fund during the fiscal year. Bar highlighted consolidated financial statements, fund transfers (including $457,000 to road and bridge and $1.7 million to law enforcement) and capital-asset reporting presented at historical cost. He also noted limited-tax bonds outstanding of $5.365 million and the long-term principal-and-interest schedule reported in the audit notes.

The auditor explained pension disclosures come from TCDRS and are included in the notes but are not recorded under the county’s modified cash basis accounting; he also pointed out that the net pension position flipped to an asset this year, a number that can fluctuate annually based on plan allocations and contributions.

Commissioners asked clarifying questions about pension figures and other footnotes. After the presentation, Commissioner Williams moved to accept the audit and Commissioner Head seconded; the court voted unanimously to accept the audit as presented.

The acceptance means the county will proceed with the audit’s disclosures and the staff will continue routine financial reporting and compliance steps. The audit packet includes budget-to-actual comparisons for major funds and required disclosures for the clerk’s office, tax office and justice-of-the-peace offices in separate sections.