Hemphill County has $23 million in cash and cash equivalents, with unrestricted net assets of $26.5 million. Based on annual expenditures, the county has enough in reserve to continue operating for 35.3 months—an admirable position, according to Doshier, Pickens, & Francis partner John Merriss.

“You could handle any catastrophe that could befall the county,” Merriss told commissioners Monday mo…