County audit for FY2024 receives clean opinion; single finding on grant revenue recognition identified

Doña Ana County received an unmodified opinion on its FY2024 financial statements and on major federal programs, but auditors reported a single finding related to the county’s recognition and accrual timing for certain grant revenues.

Farley (external auditor, firm name given during presentation) presented the audit results, noting "the 2 opinions are both unmodified or other way to say it is they're clean opinions." He told the commission the audit identified one internal-control finding: adjustments were required for grant receivables and unearned revenue related to grant revenue recognition rules. The auditor said the net adjustments included an increase in grant receivables (approximately $900,000) and corresponding reclassifications to unearned revenue and grant revenue for presentation.

Nut graf: County finance staff and the auditor described the condition as timing and classification of grant revenue and receivable recognition, not as fraud or misuse. Finance Director Asma Dawood and management explained the account was adjusted late in the audit cycle amid ERP implementation and staffing strain; the county has proposed corrective measures including an expanded accounting position and earlier accrual processes for FY2025.

Ending: Commissioners requested preventive controls and clear timelines to avoid recurrence. The commission adopted the audit resolution (2025-41) by roll call.