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Auditor presents 2024 results: unmodified opinions, one deficit-fund finding
Summary
County auditors presented the 2024 audit showing unmodified opinions on financial statements and federal awards, while flagging a deficit net position in the long-term health fund that requires a budgeted 5% annual reduction plan to address the deficit.
An external auditor (speaker 2) presented Duchesne County’s 2024 audit at the July 21 meeting, reporting unmodified (clean) opinions on the county’s financial statements and federal single-audit compliance.
The auditor explained key presentation differences between government-wide statements and fund statements, described required supplementary information and reconciliations, and said the county received an unmodified opinion under Government Auditing Standards and on federal awards (2 CFR 200). The auditor also explained the "low risk auditee" designation and how it affects federal-testing coverage.
The report included one compliance/finding concerning a deficit net position in the county’s long-term health fund. The auditor reviewed the statutory requirement that a budget should include a line item to reduce a deficit by 5% of that fund’s revenue each year and recommended that the commission include the 5% reduction calculation when amending future budgets and monitor progress rather than expecting an immediate one-year fix. Commissioners asked clarifying questions about transfer options and the timeframe; the auditor reiterated the 5% annual reduction requirement as the statutory approach.
A commissioner moved to accept the auditor’s report (motion recorded in the meeting). The presentation and the auditor’s recommendations will be incorporated into the budget amendment process and follow-up by county staff.
