Okaloosa County posts clean audit; single audit notes fixed-asset tracking deficiency

Warren Averitt auditors presented the county’s consolidated financial audit for the year ended Sept. 30, 2025, and issued an unmodified (clean) opinion on the financial statements and on compliance for major federal and state programs. Angela Ballard told the board there were no material weaknesses or significant deficiencies in internal control over financial reporting except for one significant deficiency relating to recordkeeping of fixed assets purchased with federal or state grant funds.