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Fayette County receives unmodified “clean” opinion on FY2023 audit
Fayette County Board of Commissioners · March 1, 2026
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Summary
County auditors delivered an unmodified ("clean") opinion on Fayette County’s FY2023 financial statements, reporting no material problems with disclosures and noting audit adjustments tied to actuarial evaluations that management accepted.
Gregory Chapman, representing Nichols, Cauley & Associates, LLC, told the Board that the firm issued an unmodified “clean” opinion on Fayette County’s Fiscal Year 2023 basic financial statements after performing the audit in accordance with GAAS and Government Auditing Standards. Chapman said the audit included review of the…
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