Auditor issues unmodified FY2024 opinion for Bertie County but lists repeat findings and control weaknesses

Auditors delivered the fiscal year 2024 report for Bertie County and issued an unmodified opinion on the basic financial statements, the auditors said. Leanne Bagasala, engagement partner, told commissioners the county’s general fund balance rose substantially since 2020 and that the audit found a mix of corrective actions and repeat findings requiring attention.

"You did receive an unmodified opinion," Bagasala said, while also listing required findings and management recommendations. Among issues the auditors flagged were prior-period restatements corrected in the financial statements; budget violations disclosed in the notes; material weaknesses tied to audit adjustments; untimely bank reconciliations; and a statutory finding that the finance director was not properly bonded for the audited period (the director is now bonded, but the 2024 finding remains in the report). Auditors also noted deficiencies related to segregation of duties over manual journal entries and several funds with no recent activity.

Commissioners pressed for timelines on corrective actions; the auditor said corrective-action plans are included in the financial statements and that some findings may recur in 2025 because the 2024 audit was submitted late. Bagasala recommended policy changes and procedural fixes — including formal policies for allowance for doubtful accounts for water services, timely sales-tax reimbursements, IT improvements and clearer documentation of grant reporting — and offered continuing-education resources for staff.