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County auditors give Flathead an unmodified FY25 opinion but flag $154,000 issue in sheriff's inmate/commissary accounts
Summary
Nexus CPA Group issued an unmodified opinion on Flathead County's FY25 financial statements and federal single-audit but disclosed a significant deficiency in the sheriff's office related to inmate trust/commissary reconciliations, including a May 2025 overdraft and an estimated unfunded liability of about $154,000 dating to 2002; auditors recommended formalized monthly reconciliations and procedural changes.
Flathead County's FY25 financial statements received an unmodified audit opinion, but independent auditors disclosed a significant control deficiency in the sheriff's office's inmate/commissary accounts that will require corrective action, county finance staff and the sheriff told commissioners on Dec. 9.
Jonathan Mart of Nexus CPA Group presented the audit results and said the firm issued an unmodified opinion on the county's financial statements and on the federal single-audit programs tested. "In our opinion the financial statements present fairly in all material respects," Mart told the board.
However,…
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