Leanne Bagasala, the engagement partner from the county’s auditor, presented Greene County’s fiscal year 2025 audit, saying the firm issued unmodified (clean) opinions on the county’s financial statements, federal program compliance and state reporting.

Bagasala told the commissioners the auditors found two corrections that were already incorporated into the financial statements: a prior‑period adjustment of $16,000 tied to disallowed merchant telephone expenditures and a reconciliation of debt with a USDA installment purchase that required a $143,000 correction. She said a separate material weakness comprised a set of smaller adjustments that together totaled about $1.4 million across funds, and that management had already corrected those figures in the presented statements.

"For your financial statements, we issued a clean audit opinion," Bagasala said during her presentation. She told the board the firm conducted the audit in accordance with generally accepted accounting principles and government auditing standards and that auditors obtained the information needed to issue the opinions.

Bagasala also reviewed management‑letter recommendations, including raising the capitalization threshold for leases and IT arrangements to reduce administrative workload, updating the county’s landfill closure liability study, refining accruals and tracking for compensated absences, and consolidating individual grant funds into project-level tracking to simplify administration. She recommended including federal Buy America provisions in federally funded construction contracts.

County management asked the board to approve the audited financial statements as presented. Commissioner (speaker 2) moved to approve, the motion was seconded and carried by voice vote.

The audit presentation included a required next step: because the auditors issued a material‑weakness finding, the county must prepare and submit a corrective‑action response to the Local Government Commission within the timeline provided. Bagasala said the firm would release a PDF of the audit and provide bound copies to county staff.

What’s next: The commissioners approved the audited financial statements and will be asked to sign the corrective‑action response that documents management’s planned fixes for the material weakness.