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County audit: Lubbock County posts clean opinion; net position up amid capital projects
Summary
External auditors gave Lubbock County an unmodified (clean) opinion on the 2025 annual financial statements, reporting a roughly $50 million increase in net position driven largely by capital asset additions funded by grants and bonds; auditors reported no compliance findings and noted ARPA and bond-related fund balances.
External auditors presented Lubbock County's fiscal-year financial statements to the Commissioners Court on March 23 and issued an unmodified (clean) opinion, reporting improved net position and no reportable findings.
"This year, we have an unmodified opinion," Christie Fry, partner at the audit firm, told the court. Fry summarized key results: total revenues rose to about $222 million from $206 million the prior year, driven partly by capital grants related to facility projects; net position…
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