External auditors give Cache County an unmodified opinion; several numbers flagged for clarification

Jason Sleight, audit partner with Jones Simpkins, presented the county's 2025 external audit and told the council the firm issued an unmodified opinion on the financial statements. "We issue an opinion that these financial statements are presented in accordance with generally accepted accounting principles," Sleight said, and added the firm found no material weaknesses or significant deficiencies this year in controls over financial reporting or federal grants. He noted the county's bottom line on an accrual basis rose roughly $3 million and that the single-audit testing of federal programs (including WIC and substance-abuse funding) found no findings.

Council members asked for clarification on a few variance and formula items on a budget worksheet, with one member requesting staff correct or re-run a page showing transfers and variance calculations. Sleight said the $9.29 million figure reported as a change in fund balance for the general fund was correct, but the variance-field formulas might be displaying incorrectly; staff committed to revising the page and reissuing corrected materials.