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Independent auditor gives Kern COG an unmodified (clean) opinion for FY 2024–25
Summary
Brown Armstrong presented an independent audit reporting an unmodified (clean) opinion on Kern COG's FY2024–25 financial statements and no material weaknesses or findings in the single audit of federal highway planning funds.
An independent audit partner for Brown Armstrong told the Kern Council of Governments on Feb. 19 that the agency's financial statements for the fiscal year ending June 30, 2025, received an unmodified (clean) opinion.
"We have issued an unmodified opinion commonly referred to as a clean opinion," said Niraj Data, audit partner with Brown Armstrong. He told the committee the audit was conducted under AICPA and Yellow Book standards and that no material weaknesses or significant deficiencies were identified in internal control over financial reporting. A single audit of the highway planning and construction federal program also produced no findings.
Why it matters: A clean audit indicates the agency's financial statements were presented fairly in all material respects and that internal controls tested during the audit did not reveal reportable deficiencies. The auditor also said the agency filed required data collection forms well ahead of the March 31 deadline.
What the committee did: Members thanked staff for the work required to produce the audited statements and moved to receive and file the audit report.
Next steps: No corrective actions were required. Staff will continue standard financial reporting and single‑audit compliance work and incorporate auditor recommendations if any arise in future years.
