Columbia County accepts FY2025 audit; auditors flag six findings including one material weakness

The Columbia County Board of County Commissioners voted unanimously to accept the county's audited financial statements for the year ended Sept. 30, 2025, after auditors delivered an unmodified (clean) opinion and summarized several internal control issues.

Caleb Perla, partner at Powell & Jones CPA, told the board the audit 'presents fairly in all material respects' the county's financial position, reporting total governmental assets of about $120.43 million, liabilities near $49.28 million and a combined fund balance of roughly $71.0 million. Perla said the county's unassigned general fund balance—about $17.7 million—represents roughly 24% of general fund expenditures and transfers, satisfying common reserve guidance.

Despite the clean opinion, the auditors identified six findings, one classified as a material weakness and the rest as significant deficiencies. Perla said the board had two repeated findings related to internal controls over grant activities, noting 'substantial accumulated unbilled grant revenues and no centralized grant management.' He said the audit team recommended additional staffing and formal procedures for grant administration; county management has hired a grant manager and is developing written policies in response.

Perla also reviewed department-specific findings: issues with building and zoning deposits and reconciliations, Clerk of Court reconciliation errors, and three findings for the Supervisor of Elections involving bank reconciliations, payroll posting discrepancies and misclassification of credit card charges. Perla said management and constitutional officers have reported steps to remediate the items, including new review protocols and updated reconciliation processes.

Chair (S2) and commissioners questioned reserve levels and the nature of the findings; Perla noted the Government Finance Officers Association recommendation of at least two months' reserves and said Columbia County's position was healthy given hurricane exposure.

Commissioner (S8) moved to accept the audit; the motion passed by unanimous voice vote. Perla concluded the presentation by reminding the board that the management letter and schedule of findings include recommended next steps and timelines for corrective action.

What's next: Staff said it will continue implementation of the new grant-management procedures and will report back as corrective actions are completed. The board did not vote on any additional remedial action beyond accepting the audit and acknowledging management's planned steps.