Arizona Auditor General, contracted auditors give Coconino County a clean FY2024 audit; board accepts report

Coconino County officials heard the results of the county’s fiscal year 2024 audit and unanimously accepted the report following a presentation by contracted auditors from CliftonLarsonAllen and representatives of the Arizona Auditor General’s Office.

Jean Marie Dietrich, the principal auditor from CliftonLarsonAllen, told the board the firm issued “unmodified clean opinions” on the county’s financial statements — the highest level of assurance a CPA firm provides. Dietrich said the auditors tested four major federal programs and reported total federal expenditures for the year of about $60 million; approximately 71% of federal expenditures were tested. The audit identified one internal-control deficiency related to change management in information systems; there were no material weaknesses and no findings of noncompliance or questioned costs for major programs.

Carla Wall and other Auditor General staff explained their role in supervising and reviewing contracted audits; county staff and the contracted auditors thanked finance personnel for timely responses. County finance staff and managers were credited by the auditor and board for maintaining timely audit issuance after prior years with delayed reports.

After the presentation, the board moved and unanimously voted to accept the Auditor General Office’s FY2024 audit report.

Why it matters: a clean, unmodified audit opinion affirms that the county’s financial statements fairly present financial position and results. The single-audit testing covered major federal programs (including ARPA and WIOA), and the lack of findings for major programs reduces the county’s immediate compliance risk. The single internal-control deficiency will be addressed through a corrective action plan, according to the auditors and county staff.