County auditor gives Cumberland an unmodified opinion; schools request $466,671 in grant appropriations

Robinson, Farmer & Cox presented Cumberland County’s FY2025 audit on Dec. 22 and issued an unmodified opinion on the county’s financial statements, indicating the auditor believes the financial statements are fairly presented. The auditor noted a change in accounting guidance affecting compensated absences and reported an increase in the county’s fund balance of about $1.6 million to a little under $12.5 million.

The auditor also reported no federal compliance findings in the work performed for the county and noted that some new accounting standards required updated reporting for accrued leave and compensated absences.

In the finance report, county finance staff recommended the board appropriate $466,671 in grant funds to Cumberland County Public Schools. The recommendation consists of two awards listed in the packet: a 21st Century Community Learning Centers grant in the amount of $436,671 and an Active Money grant of $30,000. Finance staff advised this appropriation would require additional local funds and asked the board for approval of the appropriation as presented.

The consent agenda (approval of bills and minutes) was moved and approved later in the meeting. The transcript shows the appropriation request for school grant funds was presented to the board for consideration; the meeting record does not include a separate explicit roll‑call vote on that specific appropriation in the available transcript excerpt. County staff said they would be available to answer questions about the packets and detailed pages referenced during the report.