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Hood County audit returns 'unmodified opinion'; commissioners accept 2025 financial report
Summary
Auditors reported an unmodified (clean) opinion on Hood County's 2025 financial statements and noted positive fund balances; the commission accepted the audit and thanked county finance staff.
John Manning, partner with the audit firm, presented the Hood County fiscal-year 2025 audit and summarized key findings: an unmodified (clean) opinion, positive net position in governmental activities, and no reportable internal-control deficiencies.
Manning told the court the auditors could issue an "unmodified opinion," meaning the financial statements are presented fairly in accordance with GAAP. He pointed commissioners to the management's discussion and analysis section for comparative tables and told them the general fund closed with about $30.2 million in fund balance.
After questions about where fund balances are displayed in the report, a commissioner moved to accept the audit. The court voted unanimously to accept the 2025 audit and thanked the county auditor and treasurer for their work.
The acceptance does not impose policy changes; it formally documents the county's fiscal position and provides the basis for the coming year's budget process.
