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Independent auditor gives Ellis County a clean FY2025 opinion; prior-year payroll accrual error corrected
Summary
Patillo, Brown & Hill LLP presented a clean (unmodified) audit opinion on Ellis County's FY2025 financial statements and a clean single-audit result for ARPA testing; auditors disclosed and staff corrected a FY2024 payroll accrual error discovered during the FY2025 audit.
Kent Willis, partner at Patillo, Brown & Hill LLP, presented the FY2025 annual comprehensive financial report and single audit, telling commissioners he was issuing an unmodified (clean) opinion on the county's financial statements. "We're presenting a clean opinion on the FY25 financial statements," Willis said. He also reported a clean opinion on ARPA (Coronavirus State and Local Fiscal Recovery Fund) testing.
Willis disclosed an error from FY2024: a payroll accrual mistake discovered during the FY2025 audit that county staff corrected and for which processes were updated. "This particular error will really have no repercussions as far as I know for bond rating," Willis said, noting staff corrected the issue and adjusted procedures to prevent recurrence. The court voted to accept the audit and the single audit unanimously.
