County auditor reports clean audit for FY 2024–25; single audit shows no federal findings

San Benito County’s auditor-controller told the audit committee on April 14 that the county’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30, 2025, had been audited and issued a clean (unmodified) opinion by external auditors Brown and Armstrong. The auditor also reported the county’s single audit of federal awards was completed and filed with the federal clearinghouse without findings.

External auditor Lindsay Zimmerman said audits were performed in accordance with generally accepted auditing standards and government auditing standards, including internal-control testing. The auditors reported no material weaknesses or significant deficiencies in internal control over financial reporting and no reportable findings on major federal programs, including highway planning and construction and COVID‑related programs tested during the single audit.

Auditor‑controller Joe Paul Gonzales told the board the reports were submitted by the March 31 federal deadline and that the county had applied to the Government Finance Officers Association for the certificate of achievement for excellence in financial reporting. The auditor noted improvements from last year’s material‑weakness status and said staff remains committed to strengthening the year‑end close process.

Committee members asked technical questions about fund balance classifications (restricted, committed, assigned, unassigned) and were told that commitments require formal board action via resolution or ordinance and that some recent board actions will appear in next year’s ACFR because they occurred after the June 30 close date. The auditor’s office outlined upcoming staff training and a fiscal Q&A for departmental finance staff to improve year‑end timeliness and accuracy.

No public comment was recorded on the audit presentation.