Alachua County accepts FY2025 audited financial report; auditors report clean opinion
July 14, 2026 | Alachua County, Florida
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On July 14 the Board of County Commissioners accepted Alachua County's FY2025 Annual Comprehensive Financial Report (ACFR) following a presentation by the county's independent auditors.
Ron Whitesides of Pervis Gray & Company, the county's audit partner, reported an unmodified (clean) opinion and said the auditors identified no findings in the report or in the single-audit testing of selected federal and state programs: "We have no findings in this letter for this year." He noted the audit included an emphasis-of-matter paragraph for a new governmental accounting standard that expanded the reporting of compensated absences, but otherwise described the audit as clean.
Clerk finance director Todd Hutchison summarized key budget-to-actual results: total governmental revenues in FY2025 were $225.3 million for the general fund with total audited governmental expenditures (across funds) of roughly $515 million and total audited expenditures (including enterprise) of about $538 million. He said the general fund ended FY2025 with $113 million in fund balance, of which about $57.8 million remained unassigned (around 24% of general operating revenues), within best-practice ranges.
Hutchison also presented a multi-year comparison of actual property-tax collections against a benchmark that combines population growth and the consumer-price index. He showed that, cumulatively across years starting from FY2020, actual property-tax collections were lower than a benchmark adjusted for population-plus-CPI; the clerk's office and commission discussed how ARPA and other non-recurring funds can complicate simple comparisons to the state's benchmarks.
The board voted unanimously to accept the ACFR, authorize required transmittals to the state and acknowledge receipt of audit communications to those charged with governance.
What happens next: The clerk's office will transmit the ACFR and single-audit package to the state as authorized; commissioners and staff will use the financial results as inputs to the FY2027 budget discussions.
Ron Whitesides of Pervis Gray & Company, the county's audit partner, reported an unmodified (clean) opinion and said the auditors identified no findings in the report or in the single-audit testing of selected federal and state programs: "We have no findings in this letter for this year." He noted the audit included an emphasis-of-matter paragraph for a new governmental accounting standard that expanded the reporting of compensated absences, but otherwise described the audit as clean.
Clerk finance director Todd Hutchison summarized key budget-to-actual results: total governmental revenues in FY2025 were $225.3 million for the general fund with total audited governmental expenditures (across funds) of roughly $515 million and total audited expenditures (including enterprise) of about $538 million. He said the general fund ended FY2025 with $113 million in fund balance, of which about $57.8 million remained unassigned (around 24% of general operating revenues), within best-practice ranges.
Hutchison also presented a multi-year comparison of actual property-tax collections against a benchmark that combines population growth and the consumer-price index. He showed that, cumulatively across years starting from FY2020, actual property-tax collections were lower than a benchmark adjusted for population-plus-CPI; the clerk's office and commission discussed how ARPA and other non-recurring funds can complicate simple comparisons to the state's benchmarks.
The board voted unanimously to accept the ACFR, authorize required transmittals to the state and acknowledge receipt of audit communications to those charged with governance.
What happens next: The clerk's office will transmit the ACFR and single-audit package to the state as authorized; commissioners and staff will use the financial results as inputs to the FY2027 budget discussions.
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