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Suwannee County posts clean audit; auditors note repeated findings at sheriff's office
Summary
Auditors issued an unmodified (clean) opinion on Suwannee County's financial statements for year ended Sept. 30, 2025, reporting $62.1M in net fund balance and roughly 8.3 months of reserves; the report included repeat findings in the sheriff's office (credit card and segregation of duties) and recommendations for improved reconciliations.
Powell & Jones, CPA presented Suwannee County’s fiscal year audit for the year ended Sept. 30, 2025, to the Board of County Commissioners on July 7 and issued an unmodified (clean) opinion on the county’s financial statements.
Auditor Caleb Perla reported total governmental assets of about $76.2 million, liabilities and deferred inflows near $14.0 million, and a net governmental fund balance of approximately $62.1 million — which he calculated as roughly 8.3 months of reserves. Total governmental revenues were reported at about $90 million against $86 million of expenditures; the auditor noted the one‑time recognition of ARPA funds in the year made the year appear more favorable and that an adjusted general fund result reflected an approximate $60,000 decrease (i.e., essentially break‑even for ongoing operations).
The audit noted several findings concentrated among constitutional officers. The report reiterated repeat findings for the sheriff’s office, including inadequate segregation of duties around disbursements and issues with credit card expenditures; the sheriff’s office provided written responses and reported steps toward corrective actions. The single‑audit and state single‑audit elements reported no findings on major federal programs; the auditor also flagged certain FEMA expenditures that may be ineligible and recommended strengthened review of grant‑funded costs.
Perla summarized capital assets ($118 million total with about 49% depreciated) and long‑term liabilities (governmental debt about $48 million). The auditors made recommendations to strengthen internal controls, complete bank reconciliations within 30 days of month end, and improve documentation and review procedures for credit‑card transactions.
Commissioners asked clarifying questions about the findings and overall fiscal condition; the auditor said the county has substantial reserves, is not hoarding funds, and appears to be managing fiscal resources effectively while addressing the auditor’s recommendations.
The board accepted the presentation; subsequent administrative follow‑up and implementation of recommendations were discussed with staff.
