External auditor gives Box Elder County a clean FY2024 opinion, flags one budgetary finding

The county's external auditor delivered the FY2024 audit to the Box Elder County Commission and reported an unmodified, or "clean," opinion on the county's financial statements.

"We gave an unmodified or an unqualified opinion," the auditor said during the presentation, explaining that the opinion covers government-wide statements and fund financial statements. The auditor also said the single-audit of federal programs produced an unmodified opinion and that there were no federal findings.

The auditor called out one state compliance—budgetary—finding: an RDA fund had expenditures that exceeded appropriations after an unexpected increase in personal-property investment at a local Procter & Gamble facility. The auditor described the overrun as an oversight rather than a control failure and said it was not a material weakness.

Commissioners heard a summary of the management's discussion and analysis (MD&A) and the auditor's review of internal controls, significant risks (including revenue recognition and cash disbursements), and the procedures for testing journal entries. The auditor recommended continued attention to routine budget amendments to reflect revenue inflows and to departmental internal controls.

The presentation noted the county was treated as a "low risk auditee" under single-audit criteria, and the auditor warned that the federal threshold for a single audit will increase to $1,000,000 beginning in 2025. The commission thanked auditors for the work and asked staff to follow up on the budget amendment steps the auditor recommended.