San Juan County receives clean FY25 audit, single-audit portion remains pending

San Juan County commissioners accepted the FY25 annual comprehensive financial report on Jan. 6 after a presentation from audit partner Chris Garner of Patillo, Brown & Hill LLP. Garner told the commission the firm issued an "unmodified opinion" on the county's financial statements and that the county had no audit findings under New Mexico's auditing standards.

Garner explained the single-audit review of federal grant compliance is not complete because the federal compliance supplement guidance was issued late this year; the county will receive a separate single-audit report when that work is finished. "We will be submitting a separate report with just the single audit portion at a later date," he said.

The auditors noted San Juan County has maintained strong financial records, including a modern accounting system that reduced adjustments during the audit process. Garner highlighted that the county elected to issue an annual comprehensive financial report (ACFR) and has earned certificate-of-achievement recognition from the Government Finance Officers Association for 19 consecutive years, underscoring continuity in financial reporting.

Commissioners thanked the auditors and county finance staff for their work. After questions, the commission approved Resolution 25-26-50 accepting the audit.