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Posted on: January 19, 2023

Henry County receives positive remarks on 2022 audit

line graph showing the trend of the county's unassigned fund balance

The accounting firm of Creedle, Jones and Alga, P.C., rendered an unmodified opinion on its audit of Henry County’s financial records for the fiscal year that ended on June, 30, 2022. 

Kim Jackson, a representative of the firm, explained during the Dec. 13 meeting of the Henry County Board of Supervisors that an unmodified opinion means the County adhered to the Government Auditing Standards issued by the Comptroller General of the United States. 

A review of financial statements found that the unassigned fund balance increased by $696,431 during the year. This brought the overall unassigned fund balance to $32,476,297. The unassigned fund balance is analogous to a savings account. Henry County’s financial policy requires it to maintain a minimum unassigned fund balance. The County has now exceeded that minimum by $9.1 million. 

Revenues from governmental activities outpaced expenditures during the fiscal year by approximately $5.7 million. Total revenues for the year were about $72.3 million. General property taxes comprise the largest source of those revenues, making up about 41.89 percent of all government activities revenue. The total cost of all governmental activities for the fiscal year was nearly $66.6 million. Law enforcement and public safety was the County’s largest program with expenses totaling $21,199,420. Education, which totals about $17.6 million, represents the second largest expense.  

In other matters, the Board:

  • Approved a one-time $1,000 stipend for full-time County employees using savings realized from unpaid salaries for vacant positions. 
  • Approved two categorical transfers from the school’s budget to purchase five school buses, two passenger vans and to increase the school’s fuel budget. Transfers to the Pupil Transportation category included $888,600 from the Instruction category and $210,000 from the Administration, Attendance and Health category. 
  • Approved an additional appropriation of $1,491,500 received from the Harvest Foundation for the County’s universal broadband project. 
  • Scheduled the Board’s 2023 Organizational Meeting for Jan. 9, 2023 at 5 p.m.
  • Conducted a public hearing and adopted an electrical fee schedule for solar building permits. 
  • Conducted a public hearing and denied a request to rezone approximately 2-acres of the Blackberry District from Suburban Residential District to Commercial District. 
  • Appointed Curtis Millner to the Public Service Authority Board of Directors for a four-year term scheduled to end on January 5, 2027, and reappointed Stuart Bowman to the same term.

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