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Carroll County audit: clean opinion, one material adjustment tied to school books
Summary
Robinson, Farmer & Cox issued an unmodified (clean) audit opinion for Carroll County's FY2024 financial statements, noting one material set of adjustments to the school board's books; county fund balances and debt levels were described as healthy.
Robinson, Farmer & Cox delivered an unmodified—or "clean"—audit opinion for Carroll County's fiscal 2024 financial statements and reported one material set of adjustments affecting the school board's records, the county's outside auditor told the Board of Supervisors on Wednesday.
"It's an unmodified clean report," Gordon Jones, manager in charge of the audit for Robinson, Farmer & Cox, said as he opened his presentation to the board. He said the county's independent auditor also issued a separate government-auditing-standards report and a uniform guidance report for federal funds; both showed no material compliance findings for the county side of the records.
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