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ELLIS COUNTY – There is a $20 million question mark in Ellis County.

It appears to have risen to the surface during the contentious current new fiscal year budget conversations.

And while there is much speculation and talk by those in the know, those who want to be in the know and those who are trying to determine the know, currently there are no real answers.

At last week’s Ellis County Commissioners Court many concerned spoke on the topic.

At least one resident I spoke to, Randy Bellomy, suggested a forensic audit.

That idea is definitely on the table now.

One person who has been under fire for the $20-million hiccup has been Ellis County Judge John Wray.

Wray brought up the matter of the missing money during the Aug. 18 Commissioners Court meeting and indicated the county may have collected as much as $20-million more in tax revenue than it budgeted to spend over the past four years.

Wray officially assumed the judge’s seat in May 2025 after being appointed to fill the sudden leadership vacancy left by former Ellis County Judge Todd Little    

Little had vacated the seat early after being named as the Executive Director of the North Central Texas Council of Governments (NCTCOG).

Wray was brought in to complete the remainder of Little’s unexpired term through Dec. 31, 2026, and it also appears he inherited the $20 million mess.

Little did comment on the missing millions on a Facebook post (as have many others), writing “Maybe they look into $10 million cash paid for the old First Baptist to become Ellis County Central facility and $12 million in cash to become the new Justice of the Peace Pct. #2 Courts Building. These were cash funds used instead of increasing the debt rate on taxpayers.”

Wray mentioned in a statement he made Saturday regarding the Aug. 18 Commissioners Court meeting that he believes a forensic audit is warranted.

“Ellis County budgeting and administration is understaffed, and we continue to process this situation as expeditiously as possible while simultaneously working to meet statutory deadlines for a new budget that will go into effect October 1, 2026,” Wray explained. “Ellis County has already reached out to one reputable audit firm to solicit guidance, scope and a cost quotation. We will seek the same from others.”

He said he does not have the cost of a forensic audit other than a Patillo, Brown & Hill limited examination resulting in the April 2026 report, which to his recollection he believed was approximately $30,000.

Any upcoming audit will be a much deeper dive, and Wray assured the Commissioners Court will seek guidance from the selected audit firm as to the scope and cost of the audit while at the same time making a fiscally conservative decision.
“This is all rapidly developing,” he added. “I have also requested that the Ellis County internal auditor provide information comparing budgeted numbers versus actual numbers over the last several fiscal years. I thank her for immediately responding to the task and providing the information late Thursday, Aug. 20.

Wray and the Commissioners Court are currently analyzing the information from the internal auditor.

“The Commissioners Court’s goals are transparency, fiscal conservatism and responsible management of your money,” Wray said. “I want to again say that there is no indication that the money has been misappropriated. Rather, I believe that the county experienced cost overruns on various permanent improvement projects over the past several years. During the audit process, I hope to obtain answers and suggestions to prevent this from happening again.”
He also noted his term in office ends Dec. 31, 2026, and he does not expect to have opinions from the independent auditor before he leaves office.

“Nevertheless,” he concluded “I fully trust that the Commissioners Court, including the incoming county judge, will take appropriate, fiscally conservative actions to resolve this issue and ensure it does not occur again.”