Independent auditors give Calvert County a clean opinion on FY2025 financial statements

Calvert County’s independent auditors presented the fiscal‑year‑ending June 30, 2025 audit results on Dec. 16 and reported an unmodified (clean) opinion on the county’s financial statements.

Chris Lehman, engagement partner for the audit, told commissioners the firm issued a clean opinion and had found no material weaknesses in internal controls. Lehman said the single‑audit work required for federal grants was still in process but on schedule and that auditors had discovered no instances of fraud based on audit procedures.

Lehman described the audit scope—financial statements, uniform guidance single audit (for entities expending more than $750,000 of federal funding), separately issued statements for the Calvert Marine Museum, and related reports—and explained the firm’s control‑testing and substantive procedures. He said revenue came in over budget and expenditures were under budget for the fiscal year as presented in the financial statements. When asked about procurement oversight, Lehman said the audit includes procurement sampling and that, in the items sampled, disbursements followed appropriate approval channels.

Board members thanked finance staff for their work preparing for the audit; the presentation concluded without findings that required board action.