Auditors also issued a separate report, required under government auditing standards, covering the county's internal control over financial reporting and its compliance.
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Auditors give Franklin County a clean opinion on FY2025 finances, but flag a missing required disclosure
An independent audit found Franklin County's FY2025 financial statements fairly presented, though the county left out a management analysis section required under accounting standards.
Latest
December 19, 2025: Separate audit report issued on internal control over financial reporting and compliance (Government Auditing Standards)
At a glance
What this means now
The story
An independent auditor's report dated December 19, 2025 concluded that Franklin County's financial statements for fiscal year 2025 are fairly presented in all material respects.
The same report noted the county did not include the management's discussion and analysis, a section that generally accepted accounting principles require.
Auditors also issued a separate report, required under government auditing standards, covering the county's internal control over financial reporting and its compliance.
What happened
How this issue got here
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mentionedunknownCounty did not present the required management's discussion and analysis (MD&A)
Franklin County, Georgia, has not presented the management’s discussion and analysis that accounting
principles generally accepted in the United States of America require
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County did not present the required management's discussion and analysis (MD&A)
Franklin County, Georgia, has not presented the management’s discussion and analysis that accounting principles generally accepted in the United States of America require
mentionedunknownIndependent auditor's opinion on Franklin County's FY2025 financial statements
the financial statements referred to above present fairly, in all material respects, the respective financial position
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Independent auditor's opinion on Franklin County's FY2025 financial statements
the financial statements referred to above present fairly, in all material respects, the respective financial position
mentionedunknownSeparate audit report issued on internal control over financial reporting and compliance (Government Auditing Standards)
we have also issued our report dated December 19,
2025, on our consideration of Franklin County, Georgia’s internal control over financial reporting
+
Separate audit report issued on internal control over financial reporting and compliance (Government Auditing Standards)
we have also issued our report dated December 19, 2025, on our consideration of Franklin County, Georgia’s internal control over financial reporting
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