Blair County accepts 2025 audit showing healthy reserves and two repeat reporting issues

The Blair County Board of Commissioners voted July 9 to accept the county's 2025 audit, which the auditor said carried an unmodified opinion and showed the county in a healthy financial position.

Corey Johnson, managing partner at audit firm Zelenkowski Axelrod, told commissioners the unmodified opinion means the firm believes the county's financial statements are materially accurate. A firm presenter said the county's net position rose by about $7.4 million and noted a general fund balance of roughly $20.3 million, which the presenter characterized as about 42% of annual expenditures — roughly five months of operating reserves.

The auditors also described declines in pension and other postemployment (OPEB) liabilities and cited capital investment as a driver of asset growth. The presentation said total countywide revenue was about $94.8 million and countywide expenditures about $87.4 million; auditors attributed a notable drop in grant revenue (approximately $26.3 million) to one-time COVID-related funds in prior years.

At the same time, the auditor reported two repeat financial-reporting matters connected to the treasurer's office. The auditor described a segregation-of-duties finding and issues with timely bank reconciliations; the presenter said management is implementing corrective actions and that the issues were not material to the financial statements. "We will monitor these in the continuing future," the auditor said.

Chair moved to accept the audit report; the motion was seconded and approved by voice vote. The board did not alter any financial policy as part of the acceptance.

The acceptance of the audit follows a routine, formal review by the county and its outside auditors; commissioners thanked county staff for their work in producing timely audit materials.