Candler County audit shows stronger reserves; jail project half‑spent, officials say

The Candler County Board of Commissioners received the county’s FY2025 annual audit on March 2, which the county’s auditor said showed stronger overall finances and no identified internal control deficiencies.

Richard Deal of Lanier, Deal & Deal CPAs presented the report, saying government‑wide assets increased to $44.8 million and the county’s net position rose to $28.1 million for the year ended June 30, 2025. The audit showed the General Fund balance grew by about $479,000 to $8.3 million, the auditors said, and the Jail Construction Fund holds roughly $7 million.

County Administrator Bryan Aasheim told commissioners preliminary SPLOST and FLOST receipts were positive — SPLOST returns of $177,730.78 and FLOST returns of $175,223.28 for the period reviewed — but cautioned the county’s operating budget was running “hot” because of unplanned repair costs and a higher volume of public‑safety calls. Aasheim also said approximately 50% of the Jail Project budget has been expended to date and staff remain focused on site finishing and contingency costs.

The audit included several fund‑level figures: the county’s internal service fund (health insurance) was shown as well‑capitalized in the audit presentation and the report stated the audit identified no compliance issues or internal control deficiencies.

The meeting also included a short inspection break when the board recessed to examine a newly purchased Engine 36 — a joint purchase with the City of Metter valued at about $275,000.

The board will next meet on April 6. The audit will be added to the county’s financial records and used in upcoming FY2027 budget preparations.