Cumming audit shows $18 million net income, strong fiscal health

Cumming’s latest audit left the city with a stronger cushion for future services and capital work, as total net position climbed by $18,620,693 from the previous year. The report also showed combined ending fund balances of $13,724,799, with about $9,866,523 unassigned and available for spending at the city’s discretion, a sign that the city finished the year with meaningful flexibility rather than a thin margin.

Will Merritt of Rushton Group presented the audit to the Cumming Mayor and City Council during the regular meeting at City Hall, 100 Main Street, where the city’s finances are reviewed in public under its mayor-council form of government. Mayor Troy Brumbalow, first elected in November 2017 and re-elected in 2021 and 2025, was back at the center of that process as the council heard another positive report card on the city’s books.

The result matters because it shows more than just a clean audit opinion. It means Cumming brought in enough revenue to stay ahead of its expenses and ended the year with more resources on hand, which can ease pressure on future tax and fee decisions if that strength continues. The city has handled annual audits publicly before, including review of the 2023 audit in 2024 and adoption of the 2022 audit in 2023, showing a routine of formal financial oversight rather than a one-time showcase.

Cumming also posts its annual financial reporting publicly, and a 2024 annual report is available through the University of Georgia’s Georgia Data portal for comparison with past years. That continuing record gives Forsyth County residents a clearer view of whether the city’s fiscal strength is being translated into visible local benefit, from service delivery to major projects, instead of sitting only as a number on a balance sheet.