External auditor issues clean opinion on Howard County FY2025 finances; commissioners accept report

Robertson McGee, CPA presented the independent auditor’s report for Howard County for the fiscal year ended Sept. 30, 2025, and reported a clean (unmodified) opinion. Auditor Kara Hilbrick told commissioners the financial statements "present fairly in all material respects" the county’s financial position and related financial activity in accordance with U.S. generally accepted accounting principles.

Hilbrick highlighted key figures: combined assets and deferred outflows of approximately $88,000,000; total liabilities around $13,000,000 (including bonds and lease liabilities); and a total net position of about $70,360,000. The general fund reported roughly $24,000,000 in actual revenues (about $757,000 more than budgeted) and a favorable overall budget variance of approximately $4,200,000 at year end. Commissioners thanked staff for their work and moved to accept the audit as presented; the motion passed unanimously.

Hilbrick noted supplemental information and schedules in the report, including pension and actuarial items, and said staff should publish the required financial information as appropriate. Commissioners asked staff to ensure required postings and follow normal compliance steps.