County auditors issue unmodified opinion; general fund shows healthy balance

Auditors from CliftonLarsonAllen presented Hardee County’s fiscal‑year 2025 audit and delivered an unmodified opinion on the financial statements and the single‑audit testing of grant programs.

"On the financial statements, we've issued an unmodified opinion," auditor Julie Fowler told the Board of County Commissioners, later adding that the grant testing also produced an unmodified opinion for the seven programs examined. Fowler said the county’s consolidated general‑fund revenue totaled about $41,500,000 for the year, with expenditures near $41,000,000, and an ending fund balance of roughly $23,000,000, of which about $18,000,000 is unassigned and available for appropriation.

Fowler singled out one audit finding related to the law enforcement salary assistance grant: reports had been submitted but the county lacked documentation that those reports were being reviewed by someone familiar with the program before submission. "There is no documentation that those were being reviewed, which is a requirement," Fowler said, and recommended putting a documented review process in place to provide audit evidence going forward.

Commissioners praised staff work producing a "clean audit," asked technical questions about a new accounting standard for compensated absences, and were told that the accounting change affects reporting levels rather than how leave is earned or paid. The board had no further action on the audit other than thanks to staff and the auditors.