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Calhoun County accepts clean 2025 audit and Act 51 report

Calhoun County Board of Commissioners ยท August 6, 2026
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Summary

After a presentation by Raymond auditors, the board accepted the county27s 2025 audited financial statements and Act 51 report; auditors reported a clean opinion and no material internal-control findings.

Calhoun County commissioners voted to accept the 2025 audited financial statements and the accompanying Act 51 report after a presentation from Raymond auditors.

Nathan Balderman of Raymond summarized the audit work and said, "The opinion that we issued was an unmodified or a clean opinion on the financial statements." He told commissioners that the single-audit compliance testing โ€” including the child support services program โ€” showed no noncompliance and no internal-control findings. Following the presentation the board voted to accept the reports as presented.

The auditors also outlined upcoming accounting standard changes that will affect enterprise funds and capital-asset reporting next year and provided a communications letter describing significant estimates and other items. County staff said they would work with other auditors and departments to implement those changes.