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External auditors issue clean opinion; commissioners accept Bernalillo County FY2025 financial report
Summary
Independent auditors Baker Tilly reported an unmodified (clean) opinion on Bernalillo County’s FY2025 financial statements with a standard explanatory paragraph about a GASB change; the board accepted the ACFR and will receive the single‑audit compliance report in January 2026.
Bernalillo County’s contracted auditors, Baker Tilly LLP, presented the fiscal year 2025 Annual Comprehensive Financial Report (ACFR) to the Board of County Commissioners on Dec. 10 and issued an unmodified (clean) opinion on the financial statements.
Corey Hogan (Baker Tilly) told the board the audit work included internal control testing, analytical procedures and sample testing; the auditors noted a single explanatory modification tied to the county’s adoption of a new accounting standard related to compensated absences (vacation/PTO) that affected fund balance presentation. The auditors said three prior year findings were resolved and one finding was repeated and modified concerning documentation of IT user access reviews.
Budget Director Jackie Sanchez said the State Auditor has approved the ACFR; the board accepted the report (5‑0). Baker Tilly said the single‑audit compliance work and HUD submissions will be issued in January 2026 following delayed federal guidance caused by the government shutdown; county staff said an OSA contract amendment was executed to permit separate cover submissions this year.
