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Contract auditors report modified opinion on Navajo County fiscal 2024 statements; multiple internal control findings disclosed
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 presented the audit results for the fiscal year ended June 30, 2024.
Hur said the auditor issued a modified opinion on the county's financial statements and reported two findings related to the financial statements audit, both described as significant deficiencies tied to internal controls over information technology. He also reported findings from the federal single audit: auditors selected several major programs for testing, including Workforce Innovation and Opportunity Act clusters and COVID‑19‑related federal awards, and reported findings and weaknesses for those programs.
Hur described broader reporting counts later in his remarks, saying the audit included six significant deficiencies and one material weakness identified during the audit process; each finding is described in the formal audit reports provided to the board.
In a financial summary the auditors presented figures from the statements: approximately $243 million in total assets and deferred outflows (including roughly $135 million of cash and due from other governments), liabilities of approximately $95 million, and total net position around $150 million. The auditors reported $141.6 million in revenues for 2024 (including large operating and capital grants) and $94 million in expenses (noting $30.9 million for general government and $30.3 million for public safety).
Board members asked no follow‑up questions during the presentation. The auditors said their reports — the financial statements audit, the federal single audit and a report to the board on internal control and compliance — are included in the reporting package and detail the findings and recommended corrective actions.
