Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Finance topic
No spam. Unsubscribe anytime.
Spalding County accepts February financial report and approves FY2025 audit with clean opinion
Summary
At its March 16 meeting the Spalding County Board of Commissioners accepted the February 2026 financial report and approved the county's FY2025 annual audit, which auditors said received an unmodified (clean) opinion. Commissioners voted unanimously on both items.
Spalding County commissioners on March 16 approved the county’s February 2026 financial report and accepted the FY2025 annual comprehensive financial audit.
Finance presenter Jamie Tarlton reviewed the county’s fiscal position through Feb. 28, 2026, noting the county was roughly two-thirds through its fiscal year and that revenue and expenditures were tracking within expected seasonal ranges. Tarlton reported that the fire fund showed about $11.33 million in year-to-date revenues with about $7.35 million in expenditures for February and noted encumbrances tied to fire apparatus purchases of roughly $6.75 million. Countywide, she said cumulative revenues and expenditures were approximately $60 million and $59 million respectively.
Justin Elliot, partner with Malden and Jenkins, presented highlights of the FY2025 audit and said the firm issued an unmodified ‘‘clean’’ opinion on the county’s financial statements. "That is the only opinion you want," Elliot said, explaining that an unmodified opinion indicates the statements are presented fairly in accordance with accounting standards.
Commissioners asked routine questions, thanked staff and the auditing team for timely work, and moved to accept the financial report and the audit. Both motions passed on voice votes (each recorded 5-0). The board did not indicate further changes to budget policy at the meeting; the county manager told commissioners the FY27 budget review sessions would begin March 30.
