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County auditor: 2025 audit unmodified for county funds but adverse on component units; two repeat findings noted
Summary
State audit issued an unmodified opinion on Hampshire County governmental activities and major funds but an adverse opinion on discretely presented component units because the development authority did not provide financials; auditors also reported repeat findings related to the clerk's trial balance and overspending in two funds.
Sally Martin, a chief inspector division auditor with the West Virginia State Auditor's Office, presented the county's fiscal year 2025 audit during the April 21 meeting and described key items the commission should know.
Martin said the audit produced an unmodified opinion for Hampshire County's governmental activities, major funds and aggregate remaining fund information, meaning the county's principal financial statements were clean in areas under county control. However, she issued an adverse opinion on the aggregate discretely presented component units because the development authority did not provide required financial information and therefore could not be audited or included in the county's financial statements.
The auditor said two repeat findings from the prior year remain: 1) county clerk trial balances that need correction (an ongoing software/provider reconciliation issue); and 2) expenditures in excess of levy estimates in the coal severance tax fund (overspent by $11,451) and parks and recreation (overspent by $13,502). She said those amounts were not material to the county's major funds but were reportable findings and are being addressed with guardrails and bookkeeping work.
Martin also explained the county's single‑audit requirement: because the county expended more than $750,000 in federal grant money, the single audit had to be submitted to the federal clearinghouse by March 31. She said the county met that deadline (the auditor and county staff worked after hours to certify timely submission), and warned that untimely audits can jeopardize future federal grants.
Commissioners asked for follow up with the development authority and health department to ensure their audits and financial information are provided so the county's financial statements can be completed without a modification. Martin offered to coordinate with the county's financial statement preparer on audit adjustments and follow‑up items.
