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External auditors issue unmodified opinion on Box Elder County 2025 financials
Summary
Larson & Co. presented the county’s 2025 financial audit and reported an unmodified (unqualified) opinion with no material weaknesses or federal-award findings; auditors emphasized updated reporting standards and internal control documentation requirements.
Larson & Co. told the Box Elder County Commission that their audit of the county’s financial statements for the year ended Dec. 31, 2025, returned an unmodified (unqualified) opinion and identified no material weaknesses or significant deficiencies. John Hatterley, an audit partner, said the audit covered each fund and found the statements “materially correct,” and that the county will receive the standard opinions required by the state and federal audits.
Hatterley described recently tightened requirements for documenting internal controls and fraud-risk assessments and noted that governmental accounting standards boards are discussing language changes from “going concern” to “financial distress” for governments. “This opinion is saying that the financial statements are materially correct, and they give a fair status of the government as of 12/31/2025,” he said. County commissioners thanked staff for prompt responses to audit requests. The auditors reported no findings for federal awards and said the county is positioned as a low-risk auditee for future federal testing.
