Macon County receives clean FY25 audit; general fund up $455,000, Medicaid eligibility finding noted
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Summary
Martin Starnes and Associates delivered an unmodified opinion on Macon County's FY25 financial statements, reporting a $455,000 increase in the general fund balance and one Medicaid eligibility finding; commissioners discussed timing and recommended a midyear budget review.
Martin Starnes and Associates presented Macon County's fiscal year 2025 audit to the Board of Commissioners, delivering an unmodified ("clean") opinion on the county's financial statements. Belle Town, the presenter identified in the record, told the board the audit found a $455,000 increase in the general fund balance (0.8%) and a $430,000 decrease in the solid waste net position.
"We issued an unmodified opinion," Belle Town said, explaining that an unmodified opinion "is issued when an auditor can state without reservation that the financial statements are fairly presented in a material respect and conformity with GAAP." Town reported total general fund revenue of $70.9 million and noted the county's available fund-balance percentage rose from 85.62% in 2024 to 95.89% in 2025.
Town also detailed program testing: there was one finding in the Medicaid program ("2025-001"), a significant deficiency related to eligibility compliance where a participant had moved out of state and was no longer eligible for benefits. She said the other three major programs tested had no findings.
Commissioners and staff asked questions after the presentation about what drove the county's tier ranking and the timing of the audit's completion. County Manager Cabe said the Department of Commerce's tier calculation relies on median income and population growth and noted the audit approval by the Local Government Commission delayed the file by about 30 days. He also reminded the board that several large projects had been funded from fund balance, including approximately $10 million for Highland School renovations and a roughly $500,000 library renovation.
Chairman and commissioners proposed a midyear budget discussion ahead of the next budget cycle to review trends and priorities. The board did not take immediate action beyond receiving the audit; staff committed to making the audit materials available on the county website and preparing additional trend analyses on revenues and expenditures for the board's next work session.
The audit presentation concluded with staff offering to provide a 10-year trend of key revenue and expenditure lines and the board agreeing to schedule follow-up budget conversations.
