Bladen County accepts 2024–25 audit; auditor reports unmodified opinion and program findings

The Bladen County Board of Commissioners voted to accept the county’s 2024–25 audit after an audit presentation June 1 that included both an unmodified opinion on the financial statements and several findings requiring corrective action.

Auditor Brian Scott told the board the audit team had "rendered an unmodified opinion," meaning the financial statements were materially correct under applicable accounting principles. Scott apologized for the late submission: "The audit was late. That's the general statute finding. It's all on me," he said during the presentation.

Key findings and context: Scott said auditors identified a late audit filing (the auditor described that as a reporting deficiency attributable to staffing and scheduling) and noted program-level findings in Medicaid eligibility-processing and in the Supplemental Nutrition Assistance Program (SNAP/food stamps). For both program findings, the auditor reported no questioned costs — meaning the county was not required to repay funds to federal or state programs based on the audit results.

Fiscal numbers: The auditor’s slides showed the county ended fiscal year 2025 with a general fund deficit of approximately $477,000. Cash and fund-balance analyses showed relatively steady cash (general fund cash just below $45 million) but a fund-balance measure that has declined somewhat in recent years.

Next steps: Scott said county staff prepared corrective-action plans for Medicaid and SNAP findings; no repayment was required. The board must sign required state financial submissions addressing the late audit and staff indicated members would need to sign the state response before submission.

What it means: The audit underscores a need for continued internal controls and oversight in federal program areas and for attention to the county’s budgeting for FY 2026–27, where commissioners are already discussing budget adjustments.

The board voted to accept the auditor’s report by voice vote. The audit materials will be filed with the state and corrective-action plans will be tracked by county staff.