Richmond County hears clean audit, advances broadband outreach and allocates solar siting funds; buys trailer for tire disposal

Richmond County supervisors received a clean independent audit for fiscal 2024 and moved on several administrative and capital items Wednesday, including an allocation plan for recently received solar siting payments, a county-backed application for emergency-generator funding for a community college health sciences building, next steps on broadband expansion in unserved pockets, and a decision to purchase a trailer to continue the county tire-disposal program.

The audit drew the most detailed discussion. "We issue 3 opinions ... all three of those opinions were an unmodified opinion," Taylor Stover, partner in charge for the county audit, told the board. He described the report as "a clean opinion," and highlighted key figures and a single, non-material compliance item flagged in a management letter.

The auditors reported the county's total current cash and invested funds and flagged a reduced unassigned fund balance. On a full-accrual basis, total net position increased $800,000; the auditors identified about $2.15 million as unrestricted net position. On fund-basis statements, the county's unassigned fund balance stood at roughly $1.7 million, representing about 8% of general-fund expenditures — below the roughly 15% the state recommends. The audit noted long-term debt decreased by about $1.17 million and that all American Rescue Plan Act (ARPA) funds have been expended. Stover also said the auditors reported three bank accounts that had not been classified as public deposits for state reporting; the auditor described the issue as a state-compliance classification item rather than a risk to funds.

Why it matters: the audit’s results, fund balances and the single compliance item frame the county’s budget choices as supervisors move toward FY2026 budget work sessions. The board heard the county will need to weigh short-term one-time uses of newly received solar siting payments against setting aside reserves.

Audit takeaways and finance details

Stover told the board the county's current collection rate for taxes was about 95% (97% when delinquent collections are included). He said total ARPA funds originally…