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Audit shows unmodified opinion and increased fund balances; commissioners approve TrueComp salary benchmarking subscription

Effingham County Board of Commissioners · February 18, 2026

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Summary

The county received an unmodified FY2025 audit with one finding on constitutional officers' funds, an ~$11M general fund balance increase (largely ARPA transfer), and record $58M capital spending. Commissioners voted to transmit the audit to the state and approved a three‑year TrueComp salary benchmarking subscription to address recruitment and retention.

Finance Director Mark Barnes presented highlights of Effingham County’s FY2025 audited financial statements on Feb. 17, reporting an unmodified (clean) audit opinion with a single finding related to constitutional officers’ funds. Barnes said the county’s general fund balance increased by about $11 million in fiscal 2025, largely driven by an ~$8 million one‑time transfer from the ARPA fund as that grant closed out, and modest revenue gains from sales tax, title ad valorem tax and a growing property tax digest tied to new construction.

Barnes said the county spent a record amount on capital projects—roughly $58 million across funds—including SPLOST 2021 projects and construction of the new wastewater treatment plant. Auditors from Lanier, Deal & Deal presented the government‑wide results and noted roughly $448 million in total county assets and a strengthened unrestricted net position.

Staff recommended transmitting the audited annual financial report to the State of Georgia, and the board approved the transmittal.

In related workforce news, Human Resources Director Sarah Malouf and a TrueComp representative briefed commissioners on a three‑year subscription to a continuously updated, total‑compensation benchmarking platform available through an OMNIA contract. TrueComp collects compensation data directly from government sources, verifies through FOIA and quarterly updates, and provides job‑description mapping to enable apples‑to‑apples comparisons. Commissioners approved the subscription to improve recruitment, retention and pay comparability, with staff noting potential ROI from reduced vacancy costs and more targeted pay adjustments.