Audit finds county books in order; commissioners accept 2025 financial report

The San Patricio County Commissioners Court accepted the county's 2025 comprehensive financial report after a presentation by Louis Breedlove, senior audit manager at Brooks Watson. Breedlove told the court the firm issued an unmodified opinion — commonly called a clean opinion — on the county's financial statements for 2025 and walked commissioners through year-over-year changes, budget variances, and notes to the financial statements.

Breedlove said the county showed healthy fund balances and positive budget variances, including a $2.2 million increase in the general fund and a net positive variance of $13.2 million for the fiscal year. "The county did receive an unmodified opinion," Breedlove said, explaining the audit process and the components of the report. He noted the general fund's unrestricted portion was at about 48.8% of expenditures, within the firm's recommended 25%–50% range.

Commissioners asked for more narrative on near-term economic conditions and revenue drivers. One commissioner said the economic-conditions section of the transmittal letter was especially useful for long-term planning and requested staff continue that practice. After discussion, Commissioner Yerly moved to accept the comprehensive financial report as presented; the motion passed unanimously.

The audit materials, including management's discussion and analysis and notes, are available in the commissioners' packet; auditors noted a few management adjustments were made and listed minor internal-control recommendations in the communication letter.