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File #: 26-130    Version: 1
Type: Information Only Status: Agenda Ready
File created: 2/17/2026 In control: Board of Commissioners
On agenda: 3/2/2026 Final action:
Title: Union County Fiscal Year 2025 Final Annual Comprehensive Financial Report (ACFR) with Compliance for Single Audit
Attachments: 1. Final FY2025 Annual Comprehensive Financial Report, 2. Audit Executive Summary
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Union County Fiscal Year 2025 Final Annual Comprehensive Financial Report (ACFR) with Compliance for Single Audit

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INFORMATION CONTACT: 

Beverly Liles, Finance, Director, 704-283-3675

ACTION REQUESTED:

None - Information Only.

PRIOR BOARD ACTIONS:

None.

BACKGROUND:

The Board received a presentation on the Union County Fiscal Year 2025 ACFR at its January 12, 2026, meeting. At this time the FY 2025 Annual Comprehensive Financial Report (ACFR) was in draft form due to the Federal and State Single Audit Grant testing not being complete due to the Federal Government shutdown. The grant testing has now been complete, and the final document is attached with the auditor’s presentation updated to include single audit testing information. The ACFR will be available on the County's website on the Finance Department's webpage at the following link:

 

<https://www.unioncountync.gov/government/departments-f-p/finance/annual-comprehensive-financial-reports>

FINANCIAL IMPACT: 

None.