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County auditors issue clean FY‑24 opinion; prior‑year corrections noted

Board of County Commissioners, Carroll County · December 5, 2024
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Summary

CliftonLarsonAllen presented an unmodified (clean) opinion on Carroll County’s FY‑24 financial statements but reported prior‑year error corrections and two uncorrected misstatements; auditors flagged actuarial estimates and alternative investments for ongoing review.

CliftonLarsonAllen issued an unmodified (clean) opinion on Carroll County’s fiscal year 2024 financial statements, the county’s external auditor said at the Board of County Commissioners’ open session. "We issued an unmodified audit opinion this year," principal Sherry Amos told commissioners, adding the opinion means the statements are free of material misstatement.

The audit briefing highlighted several routine audit topics and a small number of adjustments. Amos said auditors reviewed actuarial…

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