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Anderson County receives clean FY2023 audit; no federal grant findings
Summary
External auditors reported an unmodified (clean) opinion on Anderson County's FY2023 financial statements and found no internal control deficiencies or questioned costs in federal grant testing, including the $4.1 million COVID relief program.
Anderson County on Tuesday received a clean audit for fiscal year 2023, county auditors told the Commissioners Court.
Todd Pruitt, a partner with Pattillo Brown & Hill LLP, told the court the firm issued an "unmodified opinion" on the county’s financial statements — the highest level of assurance an auditor can provide — and identified no deficiencies in internal control over financial reporting. "We've issued what's called an unmodified opinion," Pruitt said during his presentation.
The single-audit portion of the review, required when an entity spends more than $750,000 in federal awards, examined the county's major programs. Pruitt said Anderson County reported just under $4.5 million in federal grant expenditures in FY2023 and that auditors tested the $4.1 million Coronavirus State and Local Fiscal Recovery Fund for compliance. "There were no findings or questioned costs" related to the county’s major federal programs, Pruitt said.
Pruitt explained the audit also covered new accounting guidance related to IT subscriptions (GASB Statement 96) and listed two standard significant risks — management override of controls and accounting for IT subscriptions — neither of which resulted in reportable findings. He said the audit included the required communications to the governing body and that the county had corrected any misstatements identified during fieldwork.
Commissioner Dixon moved to receive and record the audit report; Commissioner Hill seconded the motion, and the court approved it by voice vote.
The auditor’s report and the single-audit materials are part of the county’s annual financial report and will be filed with the official minutes.
