Independent auditor issues clean FY25 opinion for Sandoval County

Heather Lucero, an audit supervisor with Patillo, Brown & Hill, presented the county’s FY25 audit results May 27 and told the Board of County Commissioners the firm issued an unmodified (clean) opinion on the financial statements and found no reportable internal control deficiencies or compliance findings.

Lucero said the audit included the required single‑audit testing because Sandoval County expended more than $750,000 in federal funds; the auditor’s single‑audit work produced no findings. She also told commissioners the firm encountered no difficulties obtaining documentation and that routine year‑end cash‑to‑accrual journal entries were the only notable adjustments.

Commissioners asked about areas where auditors saw room for improvement. Lucero said auditors perform risk‑based sampling and rotate procedures yearly to reduce predictability; she described testing of cash receipt controls, confirmation of bank balances at year‑end, and follow‑up on outstanding reconciling items. She said the only delay in filing the audit was driven by the federal government’s failure to release a required uniform guidance supplement on schedule, which pushed state deadlines back into January.

“Based on our audit procedures, we did not identify any material weaknesses, significant deficiencies, or other matters that need to be reported,” Lucero said.

The presentation concluded with brief commissioner questions on sampling and testing of cash receipts; auditors described their procedures and said sample sizes are risk‑based and expanded when initial testing shows potential issues. No formal action was required beyond acceptance of the report.

The audit presentation and the commissioners’ follow‑up reflect routine financial oversight and did not recommend immediate corrective action.