Auditor General gives Maricopa County clean financial opinion but flags IT controls, inventory and grant‑reporting problems

The Arizona Auditor General presented Maricopa County’s fiscal year 2024 audit results to the Board of Supervisors on June 9, saying the county’s financial statements received an unmodified (clean) opinion while auditors reported four internal‑control findings and one federal single‑audit finding.

Melanie Chesney, deputy auditor general for the Arizona Auditor General’s Office, told the board the office provides “impartial information and specific recommendations to improve the operations and programs of state and local governments,” and that the presentation was made under “Arizona revised statutes 11 6 61 d,” which directs the county board to receive audit results in a regular meeting within 90 days of audit completion.

The audit’s key overall finance finding was positive: T. J. Wilhelm, the deputy manager assigned to Maricopa County audits, said, “For fiscal year 20 24, we reported an unmodified or clean opinion,” meaning the auditors found the county’s financial statements to be reliable for the year ended June 30, 2024. Wilhelm noted the financial‑statement report and the federal single‑audit report were completed on the agreed dates (financials issued 12/19/2024; single audit 03/31/2025) and that the Auditor General provided two‑page highlights summarizing revenues, expenses and key findings.

Why it matters

Although auditors issued a clean opinion on the financial statements, the office reported deficiencies it said the county must address. Those findings affect internal controls, federal grant reporting and program reporting to the Arizona Department of Education and could lead to follow‑up actions or repayments…