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Luna County receives clean FY2025 audit; commissioners formally accept report
Summary
Auditors issued an unmodified (clean) opinion and reported no findings in the FY2025 audit; the commission voted to accept the audit and thanked county staff for recordkeeping and controls.
Auditors told the Luna County Board of Commissioners that the county’s FY2025 financial statements received an unmodified (clean) opinion and that the auditors identified no findings under the state’s expanded audit standards.
"The results of the audit, we issued what we call an unmodified opinion," said Chris Gardner, CPA, the auditor presenting the report. Gardner said auditors also performed the state-mandated additional tests (Yellow Book/state audit rule) and reported no exceptions; federal grant compliance testing (the county spent more than $750,000 in federal funds) likewise produced no reportable findings.
Commissioners thanked staff for maintaining documentation and timely records. Chair Harvey praised the finance team and noted the clean report reflected careful preparation by county staff.
The board later moved to accept and approve the FY2025 audit (Resolution 26-34). The motion was seconded and approved by roll call.
County Manager Chris Bryce and staff were recognized for their work preparing the supporting documents auditors required; auditors said there were no adjustments beyond normal year-end entries and no disagreements with management.
The acceptance carries no additional fiscal action beyond formal acknowledgment; next steps are internal follow-up on any best-practice recommendations the auditor included in the communication and routine publication of the audit report.
