Auditors give Westmoreland an unmodified FY2023 opinion but note material adjustments and internal‑control weakness

County auditors from RC (presentation by Mike Moran) reported a clean (unmodified) opinion on Westmoreland County’s financial statements for the year ended June 30, 2023, but also identified deficiencies that the county should address.

Moran told the Board that the county’s government‑wide net position at year‑end was about $60.2 million (governmental activities approximately $40.3M and business‑type activities about $19.8M). The general fund had an approximate total fund balance of $17.0 million, with roughly $9.9 million unassigned, he said.

The audit produced three auditor reports: the financial‑statement opinion (unmodified), the internal‑control report (which recorded a material weakness), and the single‑audit compliance report (no material weaknesses for major federal programs). Moran said the material weakness arose from material audit adjustments needed to bring capital assets, accounts receivable, deferred revenue and accounts payable into accordance with GAAP and recommended strengthening internal controls to avoid similar adjustments in the future.

Moran summarized other exhibits in the report (statements of activities, modified‑accrual schedules, proprietary funds and notes). He offered to meet with supervisors or staff to review details and walked the board to the schedule of findings and questioned costs, where the proposed material adjustments were described.

Board members thanked the auditors and asked how to follow up with specific questions. Moran said he would be available for further review or meetings. The audit presentation concluded with the auditor’s management comments and recommendations identifying minor items for both county and school funds.

No formal board action on audit acceptance was recorded in the transcript during the presentation; the audit materials will remain available to board members for review.