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Independent auditors give Dade County a clean FY2025 opinion; single‑audit completed
Summary
External auditors presented an unmodified (clean) opinion on Dade County’s FY2025 financial statements and on federal program compliance; auditors reported no material weaknesses or significant deficiencies and highlighted a fund balance roughly equivalent to three months of operating expenses.
Auditors from HHM CPAs told the Dade County Board on Feb. 5 that their FY2025 financial statement audit and the required single audit of federal funds resulted in unmodified opinions.
"Our opinion was unmodified," Josh Shoemaker said, describing that result as the highest level of assurance; he added HHM did not identify material weaknesses or significant deficiencies in the county’s internal controls for the audited period.
The auditors explained the single audit was triggered by federal expenditures during the year that exceeded the federal threshold applicable at the time. The audit team reviewed the county’s use of state and federal funds — including pandemic‑era State and Local Fiscal Recovery Funds — to ensure compliance with grant requirements and allowability.
HHM also reviewed key financial highlights: revenues slightly exceeded expectations in some areas and total expenditures came in under the final budget, contributing to a positive change in the county’s fund balance. The auditors noted the county’s unassigned fund balance was roughly equivalent to about three months of operations, a level they described as reasonable for county operations.
Commissioners asked about auditor independence and team rotation; auditors said they rotate staff and partners and bring new reviewers into engagements to maintain objectivity. Staff and commissioners praised county finance employees for their cooperation in the audit process.
The board acknowledged the audit presentation and added it to the consent agenda, which commissioners subsequently approved.
