Hayes & Associates gives Hall County an unmodified audit opinion; courthouse bond activity highlighted
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Summary
Hayes & Associates delivered an unmodified opinion on Hall County’s 2025 financial statements and compliance report, citing no material weaknesses. Auditors noted large restricted‑fund activity tied to the courthouse bond and project and discussed federal‑program testing thresholds.
Hayes & Associates presented Hall County’s 2025 audit to the Board of Commissioners on Feb. 24, reporting an unmodified opinion on both the county’s financial statements and its compliance report for major federal programs.
“A couple of things I wanted to go over… the most important thing, everybody’s looking for an unmodified opinion. That was the same result this year,” the auditor told the board. The auditor said the audit identified no material weaknesses; noted repeat significant deficiencies tied to small offices having limited segregation of duties; and reported no material compliance deficiencies for the major programs examined.
Auditors told the board the courthouse bond and an associated courthouse project drove a rise in restricted‑fund activity on the county’s balance sheet. The presenter noted roughly $40,000,000 related to the courthouse project within restricted funds and total restricted funds of about $48,000,000."Next year we’ll be looking at ARPA dropping off just more so of activity," the auditor said, explaining why the county had highlighted those funds for readers.
The presentation also flagged two major federal programs reviewed this year, including ARPA expenditures and child‑support enforcement. The auditor said a sheriff’s grant of about $650,000 was not subject to program‑level testing in this year’s work because it fell below the then‑applicable $750,000 threshold; that threshold rises to $1,000,000 for fiscal years ending Sept. 30, 2025, which could change testing requirements for the county going forward.
County officials discussed deadlines connected to bond reporting. The chair noted required reporting to the bond rating agent is due by March 1 and the auditor said the county would meet that date. Following the presentation, the board voted unanimously to receive the audit and place it on file.
What’s next: the county will include the audit in required bond reporting and monitor the effect of the federal major‑program threshold change on next year’s audit scope.