New Auditor Gives Chaffee County a Clean Opinion but Flags Three Findings

DMC Audit and Consulting partner Dimitri Trignac told the Chaffee County Board of Commissioners that the firm issued an unmodified opinion on the county's financial statements while identifying three reportable findings. Trignac described the audit as a first-year engagement that produced a clean opinion but uncovered accounting and control issues that the county must address.

Trignac said the audit's objective was to obtain "reasonable assurance" the county's financial statements were free from material misstatement and that the firm performed the audit under generally accepted auditing standards and government auditing standards, including the single-audit requirements triggered by federal awards. "The county did receive an what we call that, unmodified opinion, which is a clean opinion," Trignac said.

The auditor identified three categories of findings. First, there were material audit adjusting entries, including restatements of…