Auditor reports FY25 results: general fund down $2.2M, unspent ARPA $1.5M

An auditor presenting the county's FY25 financial statements said the audit covered federal compliance (including ARPA spending), Title I at schools and Department of Social Services programs, and was performed under U.S. auditing standards. The auditor noted implementation of GASB changes that required restating certain accruals for compensated absences and reported restatements to government-wide statements (for example, a $1.7M restatement for the school board) while emphasizing that the financial statements are "fairly stated in accordance with generally accepted accounting principles."

The presenter listed several fund impacts: a $2.2 million decrease in the general fund (about $1.1 million attributable to the courthouse renovation), a modest EMS fund change offset by a $1.4 million transfer from the general fund, and unspent ARPA funds of about $1.5 million as of June 30, 2025 (with ARPA expenditures of $965,000 in FY25). The auditor recommended improvements in accruals, reconciliations and segregation of duties as staffing stabilizes, and flagged forthcoming GASB changes that will require expanded management discussion and new water/sewer reporting categories.