Elect Bernsen for County Judge

As the governing body of county, the Commissioners Court has the ultimate fiduciary responsibility to ensure all taxpayer funds are spent in accord with law. The system of checks and balances includes oversight by the county auditor, external audits and the citizens.

Private Organizations: I support non-governmental organizations receiving “taxpayer assistance” to the extent that we are partnering with these organizations to provide government services, and so long as there is sufficient accountability. For instance, without the animal shelter, the county would be responsible for stray animals. Fire protection is another authorized county expense, and we give significant funding to the county’s volunteer fire departments ($1.2 million in 2026). In return, they provide reports on how the funds were spent. We must always verify the lawful spending authority before approving public assistance and in some cases, private charity may be more appropriate.

All organizations should be held to the same standard. Financial transparency and accountability, including full reports and basic financial statements, should be a condition for all use of taxpayer funds and property. These reports should also be made available to the public for citizen oversight. The detailed report the AgriLife Extension Service presents to the Court is a great example.

County Oversight: Each county is required to publicly post their annual budgets and external audits. Studying budgets and audits from various counties is how I discovered our extremely low fund balance, which I exposed in 2023. Recently, our County Auditor started presenting monthly budget reports to the Court. I applaud this new level of financial transparency and propose these monthly reports be posted on our website like other counties.

Typically, financial oversight is structured with five components: the Commissioners Court, the treasurer, the County Auditor, the external auditor and the citizens. The Court approves all expenditures, and the treasurer handles all the money. The CountyAuditor is responsible for examining the books of all county officials and verifying compliance with state law and the budget. Then, each year, an external auditing firm is retained to do a comprehensive annual audit. Finally, all the information is posted online for citizen oversight.

The Treasurer: Wait a minute, I said treasurer, but we don’t have one! Did you know that Fayette County was one of nine counties to eliminate its treasurer in the 1980’s by Constitutional amendment? The stated purpose was typically to “improve efficiency” and “reduce redundancy”. Unfortunately, they eliminated a critical link in the financial oversight chain.

A treasurer is an elected Constitutional position, accountable directly to the people and its duties are broad. It serves as the custodian of all funds; receives all money and places it in the appropriate depository and disperses all funds as directed by the Commissioners Court. The treasurer serves as the county’s banker and investment officer, typically handles payroll and often human resources.

The Auditor: The Auditor is an independent, statutory position, appointed by and directly accountable to only the District Judge, and its duties are limited. An auditor can be shared between counties. The auditor maintains financial integrity by overseeing financial record-keeping, assures all expenditures comply with the budget and the law; has continuous access to financial records of all officials; and conducts detailed reviews of all financial operations. The auditor is not subject to the control of the Commissioner’s Court, must approve all payments and is charged with strictly enforcing laws governing county finances. County financial integrity is entrusted to this system of checks and balances.

If the Auditor is acting as treasurer, then who oversees the Auditor’s activities? According to the County Treasurers’ Association of Texas, the auditor is a financial watchdog charged with continuously monitoring all financial transactions involving county funds or property. This cannot be done solely by an external auditor once a year.

To restore the proper constitutional system of financial checks and balances, I believe it may be prudent to bring back the treasurer position, and we should carefully consider this as a community. I ask for your vote in the primary. Please support my campaign and read my other policy papers at https://WilliamBernsen.com/.

God bless Fayette County!

William Patrick Bernsen

Pol ad by the William Bernsen Campaign