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Commissioners accept draft audit pending SB22 contract number
Summary
The court accepted the county's draft financial audit with a single missing contract number related to SB22 state-award reporting; auditor described a clean, unmodified opinion and budget variances.
Calhoun County Commissioners Court accepted a draft of the county's annual audit on Feb. 24, contingent on one final technical addition: a contract identification number tied to a state award.
Auditor Carrie Hilbrick presented the draft report to the court and said the document carries an unmodified (clean) opinion. She told the court the audit is in draft because one contract number tied to SB22 funds was not available for the schedule of state awards; once that identifying number is added the auditor will issue the final report.
Hilbrick summarized key figures from the draft: the county ended the year with approximately $41 million in total assets and about $17 million in total liabilities; net investment in capital assets was roughly $4.5 million and unrestricted net position was about $18 million at year end. She noted the general fund finished with a favorable variance of roughly $1.5 million after transfers and that road-and-bridge showed a favorable variance of about $363,000 driven by revenues and expenditures variances.
The judge moved to accept the draft audit pending the SB22 contract number; Commissioner Windham seconded the motion. The court approved the draft acceptance by voice vote with no opposition.
Hilbrick said there were no management letters, no use of third parties that required disclosure, and no significant audit adjustments or delays to report to the court. She also noted disclosures related to temporary lease arrangements and IT subscription pronouncements that may be removed from future reports once courthouse operations normalize and temporary leases end.
Votes at a glance - Accept draft audit report pending insertion of SB22 contract number — Mover: County Judge; Second: Commissioner Windham; Outcome: Approved (voice vote, no opposition).
