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County auditor gives Roscommon County a clean opinion; general fund balance rises
Summary
An external audit presented a clean (unmodified) opinion on Roscommon County's 2025 financial statements. Auditor Tyler Waters reported the general fund increased by $781,473 (to about $2.95 million, ~29% of annual expenditures) and highlighted a few internal-control recommendations.
Auditor Tyler Waters presented Roscommon County's 2025 financial audit at the July 22 work session and issued an unmodified (clean) opinion on the county's financial statements as of Dec. 31, 2025.
Waters told the board the general fund increased its fund balance by $781,473 for 2025, bringing the general fund to approximately $2.95 million or about 29% of annual expenditures — well above the board's minimum 18% target. He highlighted that county fund balances have risen for three consecutive years and noted the jail program set a revenue record at $734,000 for the year.
The auditor flagged a few internal control items and disclosures that need attention: reconciliation of bond institution accounts, reporting of some donation activity in appropriate special revenue funds rather than trust-and-agency accounts, and timely restitution disbursements. Waters described these as standard recommendations and did not classify them as material weaknesses.
Commissioners thanked the auditor and staff for the positive financial trend and noted next steps to address the minor internal-control items before the next audit cycle.
