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Auditors report unmodified financial opinion for FY2024 but flag two significant IT control deficiencies
Summary
External auditors gave Yuma County an unmodified (clean) opinion on its FY2024 financial statements but included two significant deficiencies related to information-technology controls; county officials said corrective actions are underway but documentation remains incomplete.
YUMA — External auditors reported an unmodified opinion on Yuma County’s fiscal year 2024 financial statements but identified two significant control deficiencies related to information-technology safeguards.
Ben Herr, the contracted auditor from Fester and Chapman, told the Board of Supervisors the county’s financial statements were “presented fairly in all material aspects,” and that the audit included both the financial-statement audit and a federal single audit. Herr said auditors included two significant deficiencies tied to IT controls in the auditor’s report.
Stephanie Gerber, technical manager with the Arizona Auditor General’s Office, explained the Auditor General oversees county audits in Arizona and reviews contractor-prepared reports for consistency with auditing standards. “When we contract counties’ audits, we ensure that we select qualified CPA firms,” Gerber said.
Humberto Castillo, the county’s chief financial officer, told the board the finance team and auditors cooperated throughout the process. The audit’s financial overview showed county net position and revenue breakdowns, including roughly $284 million in total revenue for FY2024 and $231 million in expenses.
Board members pressed staff on the IT-related findings. A supervisor said the deficiencies had been discussed previously and urged prompt corrective action: “We need to get this fixed,” the supervisor said during the meeting. County staff replied that many remediation steps have been started but that formal documentation, risk-management planning and testing remain to be completed and presented to the Auditor General and external auditors.
No formal board action was taken; the presentation was informational. County staff said they have initiated corrective action plans and will continue work with IT to formalize policies and provide evidence to auditors.
