CENTRE– State auditors gave the Cherokee County Commission an unmodified opinion on its fiscal 2025 financial statements. That fiscal year ran from Oct. 1, 2024, through Sept. 30, 2025. The Alabama Department of Examiners of Public Accounts filed the report Sept. 18, 2026.
The opinion means the statements fairly present the commission’s finances in all material respects under generally accepted accounting principles. Auditors also reported no significant instances of noncompliance with applicable state and local laws in the tests they performed.
What the Audit Reviewed
The review covered the Cherokee County Commission’s governmental activities, major funds, other fund information, and accompanying financial notes. In addition, auditors examined evidence on a test basis and assessed whether the statements contained material misstatements. Their separate report on financial-reporting controls said they identified no deficiencies they considered material weaknesses.
However, the auditors did not express an opinion on the effectiveness of those controls. They also cautioned that an audit provides reasonable assurance, not a guarantee that every error or irregularity would be found. The compliance testing likewise did not amount to an opinion that the commission complied with every applicable law.
What the Financial Statements Show
At the end of September 2025, the commission reported about $48.98 million in assets and $36.14 million in liabilities. After deferred items, its net position reached $10.05 million, up about $1.50 million for the year. Net position accounts for assets and obligations; it is not cash available to spend.
The statements also listed $17.49 million in cash and cash equivalents. They also showed a negative $4.91 million unrestricted net position. Other portions were invested in capital assets or restricted for specific purposes. The General Fund, the county’s primary operating fund, ended the year with a $4.93 million fund balance.
Meanwhile, across all governmental funds, revenues totaled $23.69 million and expenditures totaled $33.34 million. Current spending included $8.42 million for public safety and $5.50 million for highways and roads. Capital outlays accounted for $11.73 million of the expenditures, including $10.46 million recorded in the Construction Fund.
Total governmental fund balances fell by $8.58 million to $16.68 million. The two measures differ chiefly because capital outlays count as spending in one statement and assets in another.
The notes also describe a July 2024 courthouse funding agreement with the Cherokee County Public Building Authority. Its outstanding balance was $17.36 million on Sept. 30, 2025.
A Missing Section and the Audit’s Limits
The report also says the commission omitted management’s discussion and analysis. That required section normally provides context for the statements. Auditors said the omission did not change their opinion on the basic statements.
Finally, the audit describes the commission’s finances through Sept. 30, 2025. It does not evaluate every transaction or establish the commission’s financial position today. The full 74-page report is available through the state’s Department of Examiners of Public Accounts.
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