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Henry County accepts FY2025 audit showing modest declines in fund balance
Summary
The Board received the FY2025 audit that showed a general fund balance of $96,056,280 and an unassigned fund balance decline of about $3.8 million from the prior year. Auditor Kim Jackson delivered an unqualified opinion; the board voted to receive the report.
The Henry County Board of Supervisors voted Dec. 16 to receive the countys fiscal year 2025 audit after a presentation by Kim Jackson of Bridal/Jones & Associates.
Jackson reviewed the full-basis financial statements, noting the general fund balance listed at $96,056,280 and an unassigned fund-balance decrease of roughly $3.8 million from the prior fiscal year. The audit also disclosed long-term borrowing of about $80 million related to the adult detention center and school debt that is not reflected in the reported fund balance. Jackson delivered an unqualified (plain) opinion on the countys financial statements.
Board members asked questions about delinquent taxes and collections. Treasurers-office figures presented earlier in the meeting showed 91.3% collection of 2024 personal-property taxes and 95.79% collection of 2024 real-estate taxes as of Nov. 30, 2025. The boards discussion noted the declines in fund balances but also that reserves remained above the countys stated policy minimums.
After brief discussion and recognition of county finance staff, a supervisor moved to receive the audit report as presented; the motion was seconded and carried unanimously.
