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Saline County auditors issue unmodified opinion for 2024; commission approves reports
Summary
External auditors issued an unmodified (clean) opinion on Saline County's 2024 financial statements and the Board of County Commissioners voted to accept the audit and single-audit report, with no material weaknesses noted for major federal programs tested.
Saline County commissioners voted April 29 to accept the county's 2024 audited financial statements and accompanying single-audit report after an outside auditor told the board the county received an unmodified opinion.
Alex Larson of Lindberg Vogel Pierce Ferris, the outside auditor on the presentation, told commissioners: "Saline County was issued an unmodified opinion for 2024," and said there were no material adjustments or control deficiencies identified for the major federal programs tested (notably ARPA and FEMA funds).
The audit presentation was introduced by Philip Smith Haines, county administrator, who said the outside firm compiles and audits the statements while management remains responsible for the financials. Larson explained the single audit covered federal programs above the audit threshold for 2024, and that thresholds will change in 2025.
Why it matters: an unmodified opinion indicates auditors found the county's financial statements, as presented, to be free of material misstatement under the reporting basis the county uses. The single-audit portion examined compliance for federal funds received and spent; the auditor reported no noncompliance or internal-control deficiencies for those major programs tested.
The board moved to approve RFA 2025-56 as presented; the motion passed unanimously. The record shows the audit presentation, public comment time for that item, and the commissioners' approval were part of the county's regular meeting record.
The county administrator and auditor both noted the single-audit programs that exceeded the 2024 threshold included remaining ARPA funds and FEMA funds related to road projects; Larson said those programs were tested and no deficiencies were noted. The auditor also briefly reviewed the four possible opinion types and explained the unmodified (clean) opinion is the most favorable.
No follow-on motions or amendments tied to the audit were recorded.
Ending: The acceptance of the audited statements completes the auditor's formal work for the 2024 financial year; commissioners did not attach additional directives to management in the meeting record.
