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Caldwell County audit: clean opinion, fund-balance metrics and water-asset note
Summary
Martin Starnes & Associates issued a clean (unmodified) FY2025 opinion for Caldwell County; auditors highlighted $98.6 million in general-fund revenue, expenditures near $100 million, an available fund-balance above peer medians, and a water capital-asset condition ratio of 23% that requires corrective action to the Local Government Commission.
An independent auditor told the Caldwell County Board of Commissioners on Jan. 26 that the countys fiscal-year 2025 financial statements earned a clean (unmodified) opinion and that no material weaknesses or significant deficiencies were found.
"We have issued a clean unmodified opinion for fiscal 2025 audit," the auditor representing Martin Starnes & Associates said, noting that the general fund recorded about $98,600,000 in total revenue for 2025 and expenditures of roughly…
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