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Auditors give Columbus County a clean opinion but flag material weaknesses, late filing
Summary
External auditors reported an unmodified opinion for Columbus County’s FY2024–25 financial statements but identified three material weaknesses, a late filing under state statute, and HUD/TANF deficiencies; the board approved the audit after questions about declining fund balance and revenue shortfalls.
Leanne Bogasala, partner at Maldives and Jenkins, presented the county’s fiscal‑year 2024–25 audit and told commissioners the firm issued an unmodified (clean) opinion on the financial statements.
"We did issue what's called an unmodified or a clean audit opinion, which is the highest level of assurance that we can provide that your financial statements are free from material misstatement," Bogasala said. She also said the audit included three material weaknesses that required adjustments, including a $210,290 restatement in the municipal tax fund and correcting entries in grant and construction funds.
Bogasala told the board the audit was late under the state general statutes (due Dec. 31, 2025) and, although the state extended the deadline because of a government shutdown, the audit remains classified as late. She also noted two program deficiencies: a late HUD/Section 8 reporting issue tied to late financial statements and a TANF payroll control exception (1 of 40 samples) where a day sheet did not match the timesheet; auditors said corrective actions are in place.
Commissioners pressed on causes for the county’s declining fund balance — loss of a large taxpayer, the sunset of ARPA funds, and unexpected inmate medical bills were cited — and Bogasala said auditors found no evidence of fraud. After discussion, the board moved, seconded and approved the audit by voice vote.
