Williamson County’s auditor’s office and external auditors presented the comprehensive annual financial report for the fiscal year ended Sept. 30, 2024, to the Commissioners Court on Wednesday. Rebecca Darling (audit partner, Weaver) and County Auditor Julie Kiley led the audit presentation and communicated required audit findings to the court.

Rebecca Darling told the court the auditors issued an unmodified opinion dated March 28, 2025, and that their procedures found no material misstatements in the county’s financial statements. "We did not have any material adjustments to the financial statements," she said, adding that while an audit cannot examine every transaction, the audit was planned and executed to provide reasonable assurance that the statements are free of material misstatement.

Auditors discussed areas of focus including revenue recognition, grant revenue (for example ARPA-related accounting), journal entries and management estimates. They said they tested tax collection, EMS billing allowances and other higher-risk areas and found nothing requiring material correction. "That is a big takeaway," County Commissioner Ron Covey said, noting the scale of county finances and the audit team’s conclusion.

Julie Kiley, the county auditor, presented a companion Popular Annual Financial Report summarizing the county’s finances in a shorter, public-facing document. The auditor’s office highlighted cooperation from county departments and recognized the Information Technology Services department for supporting major projects, including an AI-enabled OCR system for accounts payable and a migration to a cloud-based timekeeping system.

The court acknowledged the audit committee — three volunteer citizens with finance backgrounds — and thanked staff. No audit findings requiring formal corrective action were announced to the court during the presentation.

Context: Williamson County’s audited financial statements are used for public transparency, bond-market disclosures and the Government Finance Officers Association (GFOA) certificate of excellence process. The auditors noted the CAFR is a large document (200+ pages) and emphasized the difference between audited financial statements and the popular report, which is not audited to the same level but is prepared for public information.

Next steps: The county will finalize required filings tied to its outstanding debt and continue routine audit follow-up through the auditor’s office and the audit committee.