Robinson Farmer Cox partner Scott Wickham presented the county’s FY2025 audit results to the Board of Supervisors on Jan. 12 and reported an unmodified (clean) opinion on the financial statements.

Wickham explained that implementation of GASB guidance related to compensated absences (noted in the transcript as a GASB change) increased reported liabilities for accrued leave: approximately $2.5 million for the schools and about $400,000 for the county. He said those adjustments reflect accounting recognition and do not change cash operations. The county also received clean reports under government auditing standards and uniform guidance for federal program testing; prior year noncompliance findings (three) were corrected during 2025.

Wickham reviewed five‑year trends showing revenue growth (property taxes ~4.7% annually; intergovernmental revenues ~4.9%) and noted the unassigned fund balance was roughly $19.1 million (about 29% of operating expenditures). He cautioned that operating expenses have been increasing at ~7.8% and recommended monitoring expenditure trends. The presentation covered balance sheet, cash flows and other exhibits; staff will receive the full audit report and a letter of recommendations for best practices attached to the report.

Board members did not take immediate action beyond receiving the audit and asking questions; Wickham offered to take follow‑up questions after the meeting.