Hall County audit returns unmodified opinion; courthouse bond and federal thresholds highlighted
Auditor from Hayes & Associates reported a clean (unmodified) opinion on Hall County's 2025 financial statements, noted $40 million tied to the courthouse project within about $48 million in restricted funds, and flagged a federal single‑audit threshold change from $750,000 to $1,000,000 starting with fiscal years ending 09/30/2025.
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Hayes & Associates presented the highlights of Hall County's 2025 audit and reported an unmodified (clean) opinion on the county's financial statements and compliance reports. The auditor told commissioners that "the most important thing, everybody's looking for an unmodified opinion. That was the same result this year." The board received the audit and voted to place it on file.
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