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Audit firm outlines scope, testing focus for Goochland County
Summary
An external audit firm told the Goochland County Audit Committee it will audit the county, schools and community services, focus federal testing on higher-risk programs, and involve IT specialists as needed; the county remains a low-risk auditee for single-audit work.
An external audit presenter outlined the team and the planned scope for Goochland County’s 2024 audits, saying the engagement will cover county financials, the school component unit and the community services entity and will select federal programs for testing based on risk.
"We've always come out with clean opinion types of things, so we're very proud of that," the Presenter said, describing the firm's three‑year peer review process and oversight from the Auditor of Public Accounts (APA).
Why it matters: the audit scope and approach determine which programs and internal controls auditors examine and how much testing the county will receive under federal single‑audit rules. The presenter said Goochland is currently treated as a low‑risk auditee, which reduces the number of federal programs requiring testing but could change if compliance findings arise.
The Presenter summarized the firm's approach: tailor planning to the county’s funding sources, perform walkthroughs and internal‑control tests, sample transactions for operating effectiveness, and deliver reports with recommendations. The Presenter added that auditors are not primarily fraud investigators but will "assess the areas that we think there could be fraud and look at those if necessary" and will conduct one‑on‑one inquiries with staff when appropriate.
The audit will also include other required deliverables beyond the financial statements, the Presenter said, citing internal control reporting for the sheriff's office, a landfill certification sent to DEQ, transmittal forms to the APA and VRS‑related work.
Committee members noted the county’s modern finance system has eased audit access. A committee member said read‑only access to the electronic system lets auditors review documentation and approval trails without boxes of paper, and that the system preserved remote payroll processing during the pandemic.
Next steps: auditors said preliminary fieldwork has already occurred and that they will return for on‑site testing and wrap‑up, generally spending about a week on site with off‑site planning and follow‑up. The Presenter encouraged committee members to raise concerns during the audit or request additional meetings, including closed sessions if warranted.
