County Gets Clean Financial Audit
Greg Ritchie
Messenger Reporter
HOUSTON COUNTY – Houston County has received a clean bill of financial health following its annual audit, according to a report accepted during a meeting of the Commissioners Court held Tuesday, July 8.
The audit, conducted by Todd, Hamaker & Johnson LLP, reviewed the county’s financial statements for the fiscal year ending September 30, 2024. Auditors found the records “present fairly, in all material respects,” the financial position of Houston County, and issued no findings or material deficiencies.
The audit further confirmed compliance with federal requirements tied to grants, with no internal control issues or significant deficiencies identified.
“We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses,” the auditors wrote.
The news was met with approval by the court, marking a positive milestone for a county that has worked to maintain transparency and sound financial practices. Some of the increases in spending over previous years came from federal grants received from during the COVID pandemic.
Financial data included in the audit shows Houston County collected $19 million in revenue in FY 2024, with over half — 52.66% — coming from property taxes. Another 20.82% came from grants and contributions, followed by sales and other taxes (8.50%) and fees for services (15.03%).
As for how those funds were spent, the bulk of expenditures fell into two key categories:
- Judicial and law enforcement: 45.51% of total county spending
- Highways and streets: 26.90%
Other expenditures included general government operations (22.47%), culture and recreation (2.13%), and health and welfare (0.99%). Just 2% went toward interest on long-term debt.
The county reported a net position of $12.6 million at the end of the fiscal year, up from $11.4 million the previous year—an increase of approximately $1.23 million.
The audit was one of several items discussed at the session, which also included department reports and the adoption of budget amendments. The court agreed with a previous motion passed by Crockett City Council to provide Lincoln Lumber 30 days to meet with local officials to negotiate what they may owe for tax abatements after the company recently closed operations. The company argues while it may have fallen short in some areas, it over performed in others, asking for the opportunity to plead their case.
Commissioners Court also approved drawing up a contract for an outside company to set up an office in Grapeland and serve as a county payment center, allowing residents to pay certain tax bills in either the downtown Crockett office or at the Grapeland satellite location. The move has been championed by County Tax Assessor/Collector James Angerstein, who told the court by partnering with the company, the city could save money, since the company has experience in these matters and will cover the cost of the operation. The company has been looking for a location to set up operations to help process license plates for large dealers across the state anyway, and the two looked set for a win-win agreement, pending court approval of the contract. The county would also receive a $5 commission from some of the company’s transactions outside the county.
A still-recuperating Judge Jim Lovell was absent.
Greg Ritchie can be reached at [email protected]
