Auditors issue unmodified opinion on Jefferson County 2024 financials; single-audit finds no material weaknesses

Jefferson County's external auditors presented the county's 2024 audit to the Board of County Commissioners, reporting an unmodified opinion and no material weaknesses or material noncompliance in the federal single audit.

"We did issue an unmodified opinion," auditor Fritz Helmer said, adding, "It's the best opinion you can receive." Lisa Horn, the partner who led the compliance (single-audit) work, told commissioners: "There was no material weaknesses or material noncompliance related to your single audit." The presentation said the audit work ran roughly eight months, beginning in December and concluding in the summer of 2025.

The audit covered both governmental activities and business-type activities. Auditors reported a modest increase in total governmental assets from 2023 to 2024 largely driven by capital projects and subscription assets; business-type increases were concentrated at the county airport, which "had a pretty good year," auditors said, boosting unrestricted net position.

A major balance-sheet note highlighted a large restricted fund balance: roughly…