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County auditor issues clean opinion, flags recurring control deficiency
Summary
Robinson Farmer Cox presented an unmodified (clean) opinion on the county—s financial statements and reported a recurring significant deficiency tied to material audit adjustments; the auditor also noted a sanitary-district operating loss and successful single-audit testing of three federal programs.
Michael Lupton (S7), partner with Robinson Farmer Cox Associates, reported the firm issued an unmodified opinion on Amelia County—s financial statements for the year ended 06/30/2024, meaning the financial statements were, in the auditor—s view, materially correct in accordance with GAAP. He summarized fund balances and cash holdings and said the general fund had a reported surplus that increased unassigned fund balance to about $9.6 million after transfers.
Lupton also identified a recurring significant deficiency in the county's internal control environment related to material audit adjustments that the auditors had to propose. He highlighted a noted operating loss in the sanitary district fund (operating revenues about $624,000 vs. operating expenses about $869,000, including depreciation) and said single-audit testing of three federal programs (Public Safety Partnership and Community Policing Grants; ARPA; special education cluster) revealed no compliance findings. "We rendered an unmodified opinion on the financial statements," he said.
Why this matters: the clean opinion affirms the county's financial statements for the audited year, but the recurring significant deficiency indicates internal-control practices remain an area for management attention ahead of future audits.
