Bandera County is in strong financial shape, according to an audit presented by Hayler Blocker of Neffendorf & Blocker, P.C., during a special meeting of the Commissioners Court on April 29.
Blocker reported that, as of Sept. 30, 2024, the county’s assets exceeded its liabilities by $33.2 million in net position.
Of that amount, approximately $8.76 million is classified as unrestricted and available for use in meeting ongoing obligations to citizens and creditors.
The county’s net position increased by $5.95 million as a result of the fiscal year’s operations.
Governmental funds ended the year with a combined fund balance of $25.3 million, reflecting a $3.27 million increase from the previous year.
The unassigned general fund balance stood at $9.37 million, or 55% of total general fund expenditures.
Blocker also reviewed the county’s debt, noting $2.4 million in refunding bonds outstanding, a 23% decrease from the prior year.
The county reported $114,989 in right-of-use liabilities and $638,690 in subscription liabilities, with principal payments of $61,690 and $375,837 made respectively during the fiscal year.
“So we’re in good financial shape,” said County Judge Richard Evans. “You are,” Blocker replied.
Commissioner Jody Rutherford emphasized the importance of the positive fund balance, highlighting its usefulness in responding to emergencies and addressing road and bridge needs.
Commissioner Troy Konvicka echoed that sentiment, referencing delays in FEMA assistance experienced by other counties.
“Everybody thinks FEMA’s going to come in and save us,” Konvicka said. “If we’re not prepared and have that money set aside, we’ll probably sink and drown before they ever get in with anything to actually support us.”
Evans added that reserve funds could also help complete the new county annex building under construction at Hackberry and 12th Street.
Rutherford pointed to the aging jail and courthouse rehabilitation project, saying the county’s current financial stability could finally help move that work forward.
“Your county is in rather good financial stability, and I know the county is better off,” Rutherford said. “I’m proud to be a part of that.”
Blocker also confirmed that the audit for the Bandera County Juvenile Department for the fiscal year ending Aug. 31, 2024, was accepted by the Texas Juvenile Justice Department on March 14 with no findings or comments.
Copies of the full audit are available for viewing or purchase at the Bandera County Clerk’s Office.
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