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Auditors issue unmodified opinion on Durham County fiscal 2024 report; control deficiency noted
Summary
Cherry Bekaert presented Durham County's FY2024 audit to the Board of Commissioners, issuing an unmodified opinion while reporting an audit adjustment that led to a control deficiency; no board action was required.
At a Durham County Board of Commissioners regular session, auditors from Cherry Bekaert presented the county's fiscal year 2024 annual comprehensive financial report and issued an unmodified opinion, the firm's quality reviewer said.
An unmodified opinion, Scott Anderson of Cherry Bekaert told the board, is "the highest level of assurance" auditors can provide and indicates that third-party users can rely on the financial statements. Anderson said the audit was completed and the report issued on April 16.
The presentation summarized the audit scope and findings. Anderson said the audit team examined internal controls and compliance with grants and regulations as part of designing audit procedures. He told the board that auditors identified audit adjustments during the engagement that resulted in a reported control deficiency; he did not provide further technical detail during the presentation. Anderson also said the firm provided a limited non-attest service: assistance completing the federal data collection form used to report grant spending.
Crystal Lee Wright, the county's interim chief financial officer, introduced the auditors. County staff told the board the audit must be presented to the full board pursuant to statutory requirements after submission to the Local Government Commission; no formal board action was required on the audit itself.
The presentation drew no substantive policy questions from commissioners during the meeting. County staff said the audit oversight committee had previously discussed the audit in more detail with the audit team.
The audit presentation concluded with auditors offering to answer follow-up questions and county staff acknowledging the work of the finance team and auditors in preparing the report.
