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External auditor gives Livingston County a clean 2024 audit; single-audit shows ARP spending compliant
Summary
Plant Moran presented the county—s 2024 financial statements and single-audit results; auditors issued an unmodified opinion, reported no findings on federal grants (including $13.4 million in ARP spending in 2024), and noted a small federal grant-fund deficit requiring a deficit-elimination plan.
Plant Moran partner Bill Ricky presented Livingston County—s audit for the year ended Dec. 31, 2024, to the Board of Commissioners on June 23 and said the firm issued an unmodified (clean) opinion on the county—s financial statements and found no compliance findings in the federal single-audit related to American Rescue Plan (ARP) spending.
Ricky told the board the county received just over $21.6 million in federal funding in 2024 and that auditors specifically examined about $13.4 million of ARP dollars spent by the county in 2024; the auditor reported no findings on that testing. Ricky said the county has about $617,000 in ARP funds carried forward into 2025/2026 that must be spent by Dec. 31, 2026.
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