Smith County Council of District Judges
The Honorable, Robert Wilson, Local Administrative District Judge; 321st District Court
The Honorable Kerry L. Russell, Judge of the 7th District Court
The Honorable Austin Reeve Jackson, Judge of the 114th District Court
The Honorable Debby Gunter, Judge of the 241st District Court
The Honorable Taylor Heaton, 475th District Court
Smith County Auditor Karin Smith
Electronic Mail Delivery: Request for Forensic and Compliance Audit of Smith County Financial Records and Associated Reports
November 25, 2025
Honorable District Judges and Auditor Smith:
As previously shared and discussed with County Auditor Smith and some members of the Council of District Judges, our county’s financial and bond project-related records show troubling discrepancies that we have sought to reconcile for almost a year without resolution. Frankly, the deeper we dig, the more alarmed we become.
Discrepancies in fund balances and reports for bond-funded capital projects must be reconciled. In addition, staff actions that have never even been discussed in Commissioners Court – let alone authorized by an official vote of the Commissioners Court – present a troubling pattern.
In one example, we discovered a legal notice for a Request for Proposal (RFP) solicitation related to an Employee Health Care Clinic for a project never discussed or approved by the Commissioners Court. In May 2025, we delivered proof via a copy of the legal notice…