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County auditor issues clean FY2025 opinion; net position rises to $98.7 million

Caroline County Board of Commissioners · February 17, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Auditor Roy Geiser told the Caroline County Board of Commissioners the FY2025 financial statements earned a clean opinion, with net position increasing to $98.7 million; he flagged new GASB guidance and noted several long‑term liabilities including pensions and OPEB.

Roy Geiser of UHY told the Caroline County Board of Commissioners that the county’s FY2025 financial statements received a clean audit opinion and were "free of any material misstatements." Geiser said the county’s combined net position rose to $98,700,000, up roughly $13.5 million from the previous year, and described that upward trend as evidence of the county’s overall financial health.

Geiser walked commissioners through key schedules and disclosures, noting net investment in capital assets of $56.9…

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