Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Finance Audit topic
No spam. Unsubscribe anytime.
Nottoway County receives clean audit; auditors flag internal-control findings on reconciliations and SNAP accounts
Summary
The county's independent auditor issued an unmodified opinion and reported an increase in fund balance, while identifying one internal-control finding related to journal entries and state 'SNAP' (debt) account transactions; the board voted to accept the audit.
An independent audit presented to the Nottoway County Board of Supervisors found the county's 2025 financial statements to be materially correct and yielded an unmodified opinion, the auditor said.
Jay Sandando, partner in charge of the county audit for Robert Farmer Cox, told the board the county's modified-accrual fund balance rose to about $25.2 million and the county closed the year with roughly $24 million in cash on hand. On a full accrual basis (where state adjustments such as VRS and OPEB are included), the government recorded a $3.4 million decrease in net position; the auditor emphasized that some accrual adjustments are outside the county's direct control.
The auditor reported a single finding on internal controls tied to the volume and timing of journal entries and to the treatment of state-held 'SNAP' accounts that receive debt proceeds. Sandando said some checks written after year-end were recorded as cash rather than accounts payable, some year-end accruals were not consistently reversed, and certain disbursements tied to debt proceeds were omitted from the county's books until later. He recommended improved reconciliations and procedures to ensure consistent recording of accruals and SNAP account transactions.
Board members, including finance committee members who reviewed the statements line-by-line, said they would follow up with management to implement the auditor's recommendations. The board moved to accept the annual audit and voted in favor during the meeting.
The auditor also noted positive items: no findings in federal major-program compliance and improvements in internal controls since the prior year’s review of federal programs. He noted the unassigned fund balance at roughly $5 million may be low for a county of Nottoway's size and recommended maintaining reserves given uncertainties about future federal funding.
The board accepted the audit by majority voice vote; no additional budgetary actions were taken at the meeting beyond directing continued review.
