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Bates Carter gives Dawson County a clean FY2025 audit; revenues up and fund balance remains above benchmarks
Summary
Auditors presented an unmodified (clean) opinion on Dawson County's FY2025 financial statements, reporting modest revenue growth, higher personnel costs as ARPA funds expired, a 31% unassigned fund balance ratio and low long‑term debt; no material findings were announced at the work session.
Bates Carter and Company presented Dawson County's FY2025 audited financial statements at the Board of Commissioners' July 16 work session and issued an unmodified ("clean") opinion, the auditors said.
Amanda Wilkson, speaking for Bates Carter, said the opinion indicates the county's financial statements were presented fairly in accordance with U.S. generally accepted accounting principles. She reported revenues increased about 3% (roughly $1.5 million) compared with the prior year, while expenditures rose by about $6 million (an increase of roughly 15%). Part of the expenditure growth was attributed to personnel costs as American Rescue Plan Act (ARPA) funds that had previously subsidized positions have been fully expended and those costs are now reflected entirely in the general fund.
The auditors noted the county ended FY2025 with an unassigned general‑fund ratio of about 31%, above the commonly cited 15–25% benchmark. Long‑term governmental debt was described as comparatively low for a county of Dawson's size (reported at roughly $1,000,000). On capital funds, SPLOST collections in 2025 were reported at just over $14,000,000, with SPLOST expenditures of roughly $20,000,000 that year and a remaining SPLOST cash balance around $31,000,000. TSPLOST, which began collections late in 2024, collected approximately $13.5 million in 2025 and had a remaining cash balance just under $14,000,000.
Auditors also summarized the solid‑waste fund, reporting operating income of about $112,000 for 2025 (including $88,000 of depreciation) and a postclosure landfill liability just over $900,000 expected to close in 2032.
Wilkson said the county's longer form reporting (an annual comprehensive financial report) is produced voluntarily and provides additional detail for financial statement users. She closed by thanking county staff for their assistance with the audit.
Next steps: the presentation concluded with an opportunity for commissioners to ask questions; no material exceptions or modified opinions were announced at the work session.
