Albany County audit returns clean opinion; auditors report no federal or internal-control findings

The independent auditor told the Albany County Board of County Commissioners that the county's fiscal year 2024 financial statements "present fairly in all material respects" and that the auditors found no significant deficiencies, material weaknesses or federal-award noncompliance.

Jason Lund, the auditor presenting the report, summarized the scope of the work, noting confirmations of cash and investments, testing of accounts receivable and fixed assets, review of revenues and expenditures, and testing of the schedule of expenditures of federal awards. He said the county expended nearly $3.8 million in federal funds and that the state and local fiscal recovery funds were the major federal program for the year.

Lund told commissioners the audit yielded a clean opinion over financial statements and a clean report under Government Auditing Standards and Uniform Guidance. "We are pleased to report that we did not find any deficiencies, material weaknesses, or noncompliance to report," he said.

Commissioners asked whether component units — the library and the fair board — were included; Lund confirmed the library and fair were covered in the county's audit and said the airport's audit is issued separately. He also told the board that accounts and receivables reviewed were properly accounted for and that his firm has audited several counties and school districts in the state; he said Albany County's results place it in the top 5% of audited entities served by his firm.

Commissioners thanked finance and clerk staff by name for their work supporting the audit. After discussion, a motion to close the audit discussion passed and the board moved on to other business.