County auditors deliver clean opinion for Spotsylvania County FY2025 statements

CliftonLarsonAllen auditors presented the FY2025 financial‑statement audit to the Spotsylvania County Board of Supervisors on Jan. 13 and reported an unmodified opinion for the county and school system.

Jonathan Griffin, audit manager for CliftonLarsonAllen, told the board the audit scope covered the June 30, 2025 financial statements and that the firm performed a single‑audit of federal awards as required. "This year, it was, again, an unmodified opinion, a clean opinion," Griffin said, adding that the report on internal controls found "no material weaknesses and no significant deficiencies." The audit team also identified one corrected misstatement and one uncorrected immaterial adjustment for each of the county and the school board.

Griffin reviewed applicable GASB guidance: the county adopted GASB 101 and 102 this year; GASB 103 and 104 will be applicable in the next fiscal year. He said significant accounting judgments included pension and OPEB liabilities, incurred but not reported claims, landfill liability and newly reported compensated absences under GASB 101. The auditors also noted they are performing required testing of federal programs under the single audit process, with results due by March 31.

The board had no substantive disagreements with management during the audit and staff were described as cooperative throughout the process. County staff indicated the governance letter and any requested adjustments will be delivered to the board and posted as part of the audit package.

Next steps: staff will finalize and post the audit report and the single‑audit schedule once CLA completes program testing and provides final documents.