Independent audit gives Roscommon County a clean opinion and notes rising fund balances
Summary
An independent CPA presented a clean (unmodified) 2025 audit, reporting a $781,473 increase in the general fund balance and noting internal-control items including reconciliation of bond institution accounts and timing of restitution disbursements.
Tyler Waters, the county's auditor, presented the 2025 annual financial audit and said he issued an unmodified (clean) opinion on Roscommon County's financial statements as of Dec. 31, 2025. Waters told the board the audit opinion indicates the financial statements are materially correct and can be relied on for planning and reporting.
Waters highlighted key figures: a $781,473 increase in the general fund for 2025 and a combined governmental fund balance of about $13,000,735. He noted jail revenues set a record at $734,000 and said the county's MERS pension plan percent funded rose to 80% from 73% the prior year. The auditor also described internal-control comments, including a continuing issue reconciling bond institution accounts and recommended more timely restitution disbursements and routine fund reconciliations. Waters described the audit as "a clean year" overall.
Commissioners thanked the auditor and staff; the auditor said the state court audit contains additional comments from the courts' perspective and that the county has already begun addressing items raised.
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