Independent auditors give Box Elder County an unmodified financial opinion for 2025

Larson & Co. auditing partner John Hatterley told the Box Elder County Commission the firm issued an "unmodified or an unqualified opinion" on the county's 2025 financial statements, meaning the statements are materially correct and present a fair view of the government's finances as of Dec. 31, 2025.

Hatterley reviewed the audit scope, internal-control testing and the federal single-audit. He said auditors found no material weaknesses, no significant deficiencies and no findings related to federal awards. Hatterley noted a prior-year budgetary compliance finding in the RDA fund had been corrected during the year. "We didn't find anything significant that we would report as part of this report," he said. He also urged the commission and staff to monitor multi-year revenue and expenditure trends to identify potential "financial distress" under evolving GASB considerations.

The audit presentation included a discussion of fraud-risk assessment expectations, cash management, restricted taxes and justice-court reconciliations. Hatterley told commissioners that improved documentation around fraud-risk answers and the county's mitigating controls (including work by Charlene's office) helps limit audit exposure. The commission thanked auditors and county staff for a smooth process.

The presentation concluded with no required corrective actions for federal awards and the county was characterized as a low-risk auditee for federal testing going forward. The county requested no formal vote on the audit; the record reflects the report was accepted and staff was thanked for their work.