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County auditor issues unmodified FY25 opinion; general fund balance grows to about $29.3 million

Dinwiddie County Board of Supervisors · December 16, 2025
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Summary

External auditors Robinson Farmer Cox presented an unmodified audit opinion for fiscal year 2025 and noted changes to accounting for compensated absences; the county's general fund balance rose from roughly $27 million to about $29.3 million, most of which is unassigned.

Robinson Farmer Cox presented the county’s FY25 audit to the Board of Supervisors, delivering an unmodified audit opinion on the county financial statements and reporting no internal control or federal compliance findings that require corrective action.

The auditor explained a new accounting standard that changed how compensated absences (vacation and sick leave liabilities) are estimated, requiring more sophisticated historical usage analysis. On the general fund balance, the auditor said the county began the year with “a little over $27,000,000” and ended with “$29,300,000,” an increase of roughly $2.3 million; staff and the auditor noted that almost all of the year‑end balance is unassigned and therefore available for the county’s discretion.

The board thanked finance staff for preparation and for a smooth audit process; the auditor said there were no material internal control findings and no federal single‑audit findings to report for FY25.