Tyler County receives clean audit; unassigned fund balance at ~55%

Stephanie Harris, a partner with Crow Auditors, told the Tyler County Commissioners’ Court the firm was issuing an "unmodified opinion" on the county’s 2024 financial statements, the highest level of assurance an auditor can provide. She said the county recognized total revenues of just over $25.4 million for the year ended Dec. 31, 2024, with total expenditures of $24.6 million and roughly $7.7 million in capital outlay.

Harris highlighted a $1.9 million increase in the county’s operating fund balance and said the county finished the year with an unassigned general fund balance of approximately 55% and a total fund balance just over 77%. She also provided precinct-level road-and-bridge ending fund balances (Precinct 1 ~31%, Precinct 2 ~77%, Precinct 3 ~23%, Precinct 4 ~50%), characterizing the county’s reserves as healthy. The court moved to accept the audit after Harris offered to follow up on commissioners’ questions by email or phone.

The court voted to accept the auditor’s report by voice vote following a motion and second. The acceptance advances no additional county action in the meeting record other than closure of the audit item; Harris offered continued audit support through the county auditor’s office if commissioners had follow-up questions.