A review of Jeff Davis County’s 2022 financial records reveals systemic failures in basic accounting, budget compliance, and purchasing practices, according to the county’s official audit and corrective action plan.
The audit, conducted by Singleton, Clark & Company, PC, paints a troubling picture of a county government struggling with fundamental fiscal management — and failing to fix problems even after repeated warnings.
Among the key findings:
- Accounting and Financial Reporting Deficiencies:
County accounting was so incomplete that auditors were forced to apply a “significant number” of adjustments simply to create acceptable financial statements.
Internal financial reports throughout 2022 were inaccurate, putting the county at risk of misrepresenting its financial health to the public and to state and federal agencies.
Although slightly improved from the previous year, the county’s condition was still classified as a “significant deficiency” — just one step short of a full material weakness. - Budgetary Violations:
County officials illegally overspent two major budget categories by nearly $93,000.
The Public Safety budget was over by $38,250, and Capital Outlay exceeded its limit by $54,638.
Budget amendments to correct these overruns were never brought before Commissioners Court as required by law. - Purchasing Failures:
In 2022, the county again failed to comply with the State Bid Law, purchasing items without securing competitive bids or proper documentation — despite having been flagged for similar violations before. - Treasurer’s Office Struggles:
In the county’s own corrective action plan, Treasurer Dawn Kitts admitted that errors were common, including misplacing funds into wrong accounts and struggling to reconcile data from county software.
Kitts also stated that despite warning judges and department heads about runaway spending, no action was taken to control budgets.
The auditors strongly recommended that the Treasurer’s Office obtain regular outside accounting help to avoid continued violations. However, the county’s corrective action plan only offers vague assurances of “trying to catch” budget issues and “working with” existing staff — without committing to any clear deadlines for real reform.
Despite repeated findings year after year, the county continues to fail in properly monitoring budgets, closing its books, or ensuring that purchasing laws are followed.
The 2022 audit reinforces ongoing concerns about the county’s ability to manage taxpayer funds transparently and responsibly.
