By: Jacqi Leyva-Hill
Special to the PRESS
The Laguna Vista Town Council approved the town’s fiscal year 2024-2025 audit, awarded a drainage improvement contract, made several board appointments and addressed financial reporting questions during its July 14 meeting.
Before the audit was approved, longtime resident Selina Macaulay questioned discrepancies she said she found in town financial records, telling council members she had received two versions of the same General Fund balance sheet covering the same account and reporting period but containing different figures. She asked the council to table the audit until her questions could be answered publicly.
Macaulay said one version, printed March 17, showed $153,668 in cash and total assets of $188,707. A second version, printed March 27, no longer included the “cash in bank” line and showed total assets of $35,039 against $188,707 in liabilities.
Macaulay also questioned balances in several other funds, including the Texas Department of Emergency Management fund, the Restricted 90-day Expense fund, the Interest and Sinking fund and the LBSP grant fund, saying the records contained inconsistencies. She asked the council to postpone approving the audit until the concerns could be be addressed.
The council proceeded with the audit presentation. Roel Cantu, audit supervisor with Cascos & Associates, P.C., said the town had earned an “unmodified opinion,” which he described as the cleanest and most favorable audit opinion an entity can receive.
Cantu emphasized that the opinion was “earned,” adding, “We don’t just give these out to everyone.” He said testing did not identify significant deficiencies or material weaknesses, although auditors examine selected samples and cannot test every transaction. He estimated Laguna Vista had approximately 137 days of operating reserves and described the town as financially healthy.
During the discussion, Mayor Mike Carter referred to the audited fiscal year as “Rendie’s year” and said the community should remember who was “at the helm.” Rendie Gonzalez served as town manager during the beginning of the audited period before leaving the position in December 2024. The audit covered the town’s fiscal year from Oct. 1, 2024, through Sept. 30, 2025.
Town Manager Victor Treviño said the audit covered the previous administration and that the town was correcting earlier accounting problems. He said contract accountant Rocio Rodriguez wanted to end the arrangement because of other business demands. Mayor Carter summarized the situation by saying, “Basically, Rocio’s quitting.” The council unanimously approved creating a full-time staff accountant position.
During the financial report, Councilmember Johvonne Howard questioned a new format combining departmental information within the General Fund, saying it made it difficult to determine “who’s spending what and where.” Carter responded that all departments remained included but were consolidated.
Councilmember Mike Hernandez was unanimously selected as mayor pro tem for July 2026 through June 2027. The council also unanimously appointed Maribel Leos to the Library Board. A motion to appoint Terri Nunez to the Parks and Recreation Board failed on a 3-4 vote before the council unanimously selected Glori Love. No one applied for the Board of Adjustments, while a Community Development Corporation appointment was postponed pending review of the town’s governing documents.
The council approved a $376,850 contract with D&J Construction for General Land Office Project No. 24-067-005-E192. According to the town’s federal floodplain notice, the work will replace or adjust culverts along approximately 1,300 feet each of Palm Boulevard, Orange Lane and Ebony Lane north of Hibiscus Drive, and approximately 650 feet of Mesquite Drive. During the meeting, project engineer Jordan Lazaro described the project as covering approximately 1,300 linear feet on three streets and approximately 850 feet on the fourth.
Treviño also clarified the town’s rules governing home-based businesses. He said state law prevents municipalities from prohibiting “non-impact businesses,” such as quiet office work conducted inside a home without signs, excessive traffic, parking or noise. The town attorney said businesses that are visible from the street or substantially increase traffic, parking, occupancy or noise may still be regulated under the town’s zoning and other ordinances.
Treviño reported that the Fourth of July celebration generated $8,680 in sponsorship and sales revenue against $6,172 in listed expenses, resulting in an estimated $2,508 gain. The Community Development Corporation approved $30,000 toward the $23,100 fireworks contract and $4,050 for the purchase and retrofitting of three barges.
Carter praised employees and called the celebration “a great event.” Treviño also reported that a resident fell while leaving a rock-climbing attraction and said some equipment may not have functioned properly. Carter said the person was “going to sue everybody,” noting that both the town and the equipment provider carried insurance.