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Midland County presented with clean FY2025 audit; commissioners acknowledge report
Summary
Weaver auditors told county officials that Midland County's fiscal year 2025 financial statements will receive an unmodified (clean) opinion, with no material weaknesses; the commissioners acknowledged the report and voted to receive it.
Rebecca Darling, an audit partner with Weaver, told Midland County officials on March 25 that the firm plans to issue an unmodified (clean) opinion on the county's fiscal year 2025 financial statements by the following Monday.
Darling said the audit found no material weaknesses, no significant deficiencies and no material noncompliance in either the main opinion or in the single-audit review of state awards. "It is a clean audit," she said, and added auditors expect to issue the report within days.
The auditors described their scope and approach: planning and interim work done before year-end, fieldwork in January and February, and tests of revenues, manual journal entries, procurement, payroll and compliance for grant awards. Darling said the only program requiring single-audit procedures this year was the "sub rural law enforcement salary assistance program," which auditors found in compliance.
She also noted Midland County implemented GASB 101 on compensated absences this year; the standard refined how entities accrue vacation and sick leave and increased the county's long-term liability on the government-wide statements, but did not require restating prior years.
The presentation included financial highlights comparing 2024 to 2025. Darling said general fund actual revenues came in about 17% higher than the final budget and actual expenditures were about 13% under the final budget. She said a spike in public-safety spending reflected construction-in-progress that will be reclassified to capital outlay to better present fixed-asset activity.
County Auditor (name not stated) thanked Weaver and county financial staff for their work and said, "In my tenure as county auditor, we've always had a clean audit," crediting the county team for the outcome.
After the presentation, the chair moved to acknowledge the audit report; the motion was seconded and the court voted in favor. The acknowledgement was recorded as the formal acceptance of the Weaver audit report. The meeting adjourned shortly afterward.
Next steps: auditors expect to issue the official audited financial statements within days; no follow-up votes or directions were recorded during the session.
