The Randolph County Board of Commissioners accepted the fiscal year 2025 audit on Jan. 5 after a presentation by Jennifer Moran, senior manager for the county’s audit team.

Moran told the board audit work produced an unmodified opinion on the county’s financial statements, and the audit identified no material weaknesses, no significant deficiencies requiring board action and no corrected or uncorrected misstatements. Moran said the federal compliance report was delayed because the federal government had not issued its final compliance supplement on time; auditors expect to reissue the compliance report after that document is released and will finish a small amount of remaining testing in the coming weeks.

Commissioners moved to accept the audit and the motion passed by voice vote.

The audit included discussion of new GASB guidance affecting compensated absences and an itemized list of significant estimates such as pension and OPEB liabilities; Moran said no going‑concern issues were identified.