Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Finance Audit topic
No spam. Unsubscribe anytime.
Dinwiddie County audit returns unmodified opinion; general fund about $27 million
Summary
County finance presenter Aaron Hawkins told the board the FY24 auditors issued an unmodified opinion, reported roughly $27 million in the general fund (about $26 million unassigned), and found no federal or internal control findings; a management letter flagged school ESSER reimbursement processes.
Aaron Hawkins told the Dinwiddie County Board of Supervisors on Wednesday that the county's FY24 audit returned an unmodified opinion and that auditors found no federal compliance or internal control findings.
"Our audit opinion is unmodified," Hawkins said during his presentation, noting the opinion reflects testing of the county's financial statements and compliance work. Hawkins highlighted the management's discussion and analysis (MD&A) as the best place for the board to review explanations of year‑to‑year changes.
Hawkins reported the county's general fund balance was about $27,000,000 at year‑end, with nearly $26,000,000 classified as unassigned and available at the county's discretion. He said the fund began the fiscal year just under $25,000,000, and directors should consult the MD&A and statistical sections for ten‑year projections and trend context.
The presenter said auditors performed internal control testing and federal compliance work and found no reportable findings. "We do not have any federal findings to report," he said. Hawkins also described a topic this year involving the interpretation of capital assets and grouped capital assets; the matter required extra work by finance staff but was not a new accounting standard.
Hawkins flagged a separate management letter that addresses the school division's ESSER grant reimbursements. He said the county is working through those federal reimbursement requests and that ARPA and ESSER funding timelines are winding down. Board members and the chair publicly thanked Hawkins, the audit firm Roberts Farmer Cox, and staff member Ann Howerton for their work on the audit and financial materials.
The board did not take additional action on the audit presentation at the meeting; Hawkins invited board members to bring further questions to staff or to contact Ann Howerton for follow‑up.
