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Independent auditors give Appomattox County a clean opinion but flag bank reconciliations and DSS reporting gaps
Summary
Robinson Farmer & Cox delivered an unmodified opinion on Appomattox County’s audit and reported a general fund unassigned balance near $29.9 million; auditors identified one finding—untimely bank reconciliations—and management‑letter items including missing approvals on some Department of Social Services disbursements and discrepancies between DSS LASER reporting and county books.
Representatives from Robinson Farmer & Cox presented the county’s independent audit at the March meeting and delivered an unmodified (clean) opinion.
The auditors reported a total general‑fund balance just over $30 million, with approximately $29.9 million unassigned. The audit report includes a new disclosure related to GASB Statement 101 (compensated absences) and a restatement to beginning balances reflecting retrospective presentation.
The auditors noted one finding on internal controls: bank reconciliations were not being completed in a timely manner. The auditors emphasized that cash is foundational to financial reporting and recommended the county ensure timely reconciliations going forward.
In a management letter the auditors reported two additional items of concern: in a test of 25 Department of Social Services disbursements, three lacked appropriate approvals; and monthly LASER reporting for DSS was not submitted accurately and timely for the year (January was not submitted), with an approximate $130,000 difference between DSS’s LASER system and the county’s books. Auditors recommended attention to approvals and reconciliation processes.
Auditors said there were no findings related to federal programs and acknowledged cooperation from county departments during the audit. Board members asked questions about component‑unit accounting for DSS; auditors said their presentation included DSS within the report and that reporting treatment had been handled during the covered audit period.
