Umatilla County auditors deliver clean opinion on 2024 financial statements

Cameron Anderson, a shareholder at Anderson, Boyle & Ramos, told the Umatilla County Board of Commissioners on Feb. 5 that the audit of the county's financial statements for the fiscal year ending June 30, 2024, resulted in an unmodified opinion.

Anderson said auditors tested transactions across the county's funds, performed required third-party confirmations and single-audit testing on three major federal programs. "So the result of that audit was, unmodified opinion," he said, adding that the firm found no findings regarding federal awards and no management-letter comments.

The report runs to more than 60 pages and included a note that the county's transition to a new financial software required receiving information in differing formats. Anderson said the team worked through that during fieldwork and preparation of financial statements that are submitted to state and federal authorities.

Commissioner John Schafer moved to accept the audit as presented; a second was recorded and the board voted in favor. The board did not record any dissenting votes in the minutes.

Why it matters: An unmodified audit opinion indicates the auditors believe the county's financial statements are materially correct under the modified cash basis of accounting. The absence of federal compliance findings reduces immediate risk of required corrective actions tied to federal awards.

The board did not request additional findings or a management response at the meeting. The county finance office, led in discussion by Robert Paul, chief financial officer, will retain the audit report for public record and to support the county's regular financial reporting to state and federal agencies.

The board voted to accept the audit during the meeting on Feb. 5, 2025.