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Liberty County auditor issues clean opinion for FY2025; commissioners accept single-audit report
Summary
Liberty Countyauditors issued an unmodified (clean) opinion on the fiscal-year 2025 financial statements and the single-audit; the court accepted the report after an auditor highlighted revenue growth tied to property taxes and grant receipts and staff confirmed internal controls.
The Liberty County Commissioners Court accepted the county—wide audited financial statements and the single-audit report for the fiscal year ending Sept. 30, 2025, after the outside auditor presented an unmodified opinion.
Cody Nichols, who identified himself as the auditor—representative, told the court the audit found that the county——s financial statements "present fairly, in all material respects," and that auditors did not identify material weaknesses, significant deficiencies or federal-award noncompliance in the grants tested. Nichols said the county—s net position increased to about $20.4 million, up from $10.5 million the prior year, driven by population growth, property-tax receipts and several grant awards including American Rescue Plan and Community Development Block Grant funds.
The auditor summarized financial highlights: total revenues increased substantially year over year, property taxes rose by about $7.2 million and other general revenues grew by roughly $13.7 million; total expenses rose to about $92.9 million, primarily reflecting increased grant-funded spending. Nichols said road-and-bridge and general-fund balances showed improvements and that single-audit testing of FEMA and other grants produced a clean opinion.
Commissioners thanked county finance staff for bringing accounts and reports into compliance with deadlines. The court moved and seconded a motion to accept the audit and voted to approve it; the judge and commissioners praised the timeliness and the work of department staff.
The court recorded no follow-up actions beyond routine incorporation of the audit into next-year financial planning. The county will post the audited statements and single-audit reports as required.
