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Kern LAFCO receives clean audit for 2024–25; no financial findings
Summary
Auditor Brown Armstrong reported an unmodified (clean) opinion for Kern LAFCO's 2024–25 financial statements, with no findings, material weaknesses, or significant deficiencies; commissioners received and filed the audit.
Kern County LAFCO received and filed its fiscal-year 2024–25 audit after Brown Armstrong auditor Lindsey Zimmerman reported an unmodified (clean) opinion on the financial statements for the year ended June 30, 2025.
Zimmerman said the audit found no financial findings, no material weaknesses and no significant deficiencies, and that GASB statement adoptions reviewed (GASB 101 and 102) did not materially affect the financial statements. She described recent fluctuation in the net pension liability figures (noting an actuarial timing issue that reported about $187,000 in one calculation and $677,000 in a more recent update).
Commissioners asked questions and thanked staff for fiscal stewardship; a motion to receive and file the audit passed on roll-call vote.
