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Outside auditor gives Gregg County a clean opinion but flags single-audit reporting error
Summary
Patillo, Brown & Hill presented the FY2025 audited financial statements with an unmodified opinion; the single-audit work found one reporting error tied to the rural law enforcement grant (incorrect salary-increase dates reported), which the auditor said has been corrected and will be rechecked next year.
An outside audit firm reported a clean opinion on Gregg Countys FY2025 financial statements but identified one finding in the single-audit review tied to grant reporting.
Kent Willis, partner at Patillo, Brown & Hill LLP, told the Commissioners Court the firm issued an unmodified (clean) opinion on the countys financial statements after roughly 450—600 hours of audit work. "I'm really pleased to provide a clean opinion to you guys this year," Willis said.
Willis also summarized the single-audit results and described one finding: the county reported incorrect dates for salary increases for employees whose raises were covered by a rural law enforcement grant. The auditor said the reporting error was corrected and that the state comptroller has been notified; Willis said he did not expect the error to cause funding to be withheld but noted the finding will be re-examined in next years audit.
Court members approved the FY2025 Annual Comprehensive Financial Report (ACFR) after the presentation. Commissioners asked clarifying questions about the single-audit process and were told that such grant reporting requirements can be complex and are a common area where counties see findings.
The auditor recommended correcting reporting errors and verifying controls to avoid recurrence. County staff did not report any current funding impacts tied to the finding during the meeting. The court voted to accept the ACFR and thanked the auditing team for the timely review.
