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Audit: Cabarrus County receives clean opinion; fund balance and reserves increased
Cabarrus County Board of Commissioners · February 18, 2026
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Summary
Martin Starnes & Associates issued an unmodified opinion on Cabarrus County's FY2025 financial statements and reported a roughly $68 million increase in total fund balance to about $304 million and an unassigned fund balance near $97.6 million, supporting roughly three months of reserves.
Martin Starnes & Associates presented the county's 2025 audit and issued an unmodified (clean) opinion, indicating the financial statements were materially correct in accordance with GAAP. Senior manager Matt Braswell described the audit as a snapshot as of June 30, 2025, and…
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