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Contract auditors report modified opinion on Navajo County fiscal 2024 statements; multiple internal control findings disclosed

3443667 · May 13, 2025
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Summary

Auditors presented the county's FY24 audit: a modified opinion that financial statements are fairly presented, several significant deficiencies related to IT controls, findings in federal single‑audit programs, and summary financial figures for assets, revenues and expenses.

Contract auditors on behalf of the Arizona Auditor General presented Navajo County's fiscal year 2024 audit results to the Board of Supervisors, reporting a modified opinion that the county's financial statements were presented fairly in all material respects while disclosing a series of internal control and compliance findings.

Stephanie Gerber of the Arizona Auditor General and Ben Hur of the contracted audit firm summarized the audit engagement and findings. Gerber explained the Auditor General's role supervising contracted audits. Ben Hur…

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