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Auditors kick off Goochland County 2026 audit; county readies records and reconciliations
Summary
Auditors from PB Meyers told Goochland County’s audit committee June 2 that the county is not a 'low risk' auditee this year and that the engagement will include more program testing, single-audit work on federal dollars, and review of component units including schools. County staff said they have closed monthly reconciliations and restricted nonessential spending ahead of on-site field work next week.
Auditors from PB Meyers opened the Goochland County Audit Committee meeting on June 2 with a kickoff for the 2026 audit, saying the county will not qualify as a low‑risk auditee this year and that auditors will expand program testing and perform single‑audit procedures on federal funds. Mike Garber, the lead presenter, said the firm will include component units — including the school board — in the financial statement audit and will perform extended testing for programs it deems higher risk.
County finance staff and the auditors told the committee their approach follows government auditing standards and existing disclosure requirements. Garber said the firm will ask targeted fraud‑inquiry questions, conduct one‑on‑one interviews with staff as needed, and alert county officials promptly if significant issues arise during fieldwork rather than waiting until the end of the engagement.
Committee members asked whether recent staff turnover and new hires would change the audit’s risk profile. Denise (director of finance), who addressed the committee, said staff have completed reconciliations through December and have been working to resolve items from last year’s audit; she said departments have been asked to limit nonessential spending and that staff expect to provide updated May balances in the next biweekly reports. County leadership said they created a task list and will hold a final audit huddle the Thursday before auditors arrive to ensure materials are uploaded and available on day one.
The auditors noted last year’s material audit adjustments and said those specific areas remain on the high‑risk list for this engagement. Garber described typical high‑risk areas the team will review — treasury functions, payroll, disbursements and financial reporting — and said the auditors will sample different staff each year to obtain a broad understanding of controls and processes.
The committee voted to approve the March 3, 2026 minutes by voice vote and moved on to other agenda items. The auditors are scheduled to begin on‑site work the week following the June 2 meeting.
