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Scurry County receives unmodified 2025 audit; ARPA and EMS building drive gains
Summary
The county udit for fiscal 2025 returned an unmodified opinion on a modified-cash basis, showing fund-balance growth largely tied to ARPA inflows and $4.4 million of EMS building construction in progress; commissioners accepted the report on a voice vote.
Tom Lee, introduced during the meeting as the presenter of the outside audit report, told the Scurry County Commissioners Court that auditors issued an unmodified opinion on the county—inancial statements using a modified-cash basis. He said the county recorded about $4.4 million in construction-in-progress related to the EMS building and paid approximately $780,000 on certificates of obligation.
"We did not have any findings on the governmental audit," Tom Lee said, adding that a federal single-audit was performed because of ARPA funds. He said roughly $3.1 million of ARPA inflows affected the year nd that the county—und balance and net position increased materially compared with the prior period.
Lee highlighted that some timing changes related to property tax collections and transfers between governmental and business-type funds affected the presentation. He also warned of forthcoming reporting-definition changes that will require training and process updates next year.
After the presentation the court moved to accept the 2025 audit report and proceeded with a voice vote. The transcript records a motion and a voice vote but does not include a certified roll-call tally on the record.
The auditor said staff would continue to work on compliance and training for the upcoming reporting standard changes. The court also noted certified revenues and budget amendments to be processed later in the agenda, including EMS donations and proceeds from the sale of Hurley Water Works.
