Auditor: Houston County Schools received clean opinion, strong reserves

An external auditor reported to the Houston County Board of Education on Feb. 10 that the district’s financial statements for fiscal year 2025 received a clean, unmodified opinion and that the audit identified no findings.

“We found that to be true for Houston County Schools for fiscal year ’25,” the auditor said, adding the district received “a clean or an unmodified opinion and had no findings.” The auditor told the board the district had about 17.5 weeks of reserves as of June 30, 2025, and an excess over budget of roughly $9,700,000.

The auditor also summarized federal program spending and compliance work. For fiscal 2025 the district expended about $52,700,000 in federal funds, and the audit reviewed special education and Title I programs—about $15,000,000 or roughly 29% of the federal expenditures examined—and found them to be in order.

In addition to the financial statement audit, the auditor said the district’s SPLOST (capital-project) controls were reviewed and also received a clean opinion. The auditor noted the purpose of the SPLOST review is to assess processes and internal controls over eligible expenditures rather than certify construction quality.

Board members and administrators praised the business office. Dr. Rogers (superintendent) and the board acknowledged the work of the business office and personnel who prepared for the audit.

What’s next: The auditor’s report provides the board with the formal opinion for public record and supports the district’s financial disclosures; no corrective actions were required based on the audit presentation at the meeting.