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Board accepts 2025 audit after auditors report unmodified opinion
Summary
Auditors told the Santa Ana County Board the 2025 financial statements received an unmodified opinion; the board accepted the audit after auditors flagged one material reporting adjustment tied to a component unit and noted a clean federal-grants report.
The Santa Ana County Board of Commissioners accepted the countys 2025 audit after a presentation from Clark, Schaefer & Hackett that concluded with an unmodified opinion on the financial statements.
Amr Elafkari, the engagement signer for Clark, Schaefer & Hackett, told the board: "The 1st report is on the financial statements, which is unmodified report, meaning all the numbers presented in the financial statement that was, provided to the state is clean, no errors in them, and there was no, modification needed to that audit report." He and senior auditor Anna Beddinghaus also reported a single material finding related to a component unit and said federal-grant compliance produced a clean ("informed guidance") opinion.
Elafkari explained the pension data were measured as of Dec. 31, 2024 under auditing standards and noted accounting changes from capital-asset updates and GASB 102 implementation. The auditors characterized the material finding as a one-time adjustment tied to the component unit during the transition from the prior auditor and said the change did not indicate misappropriation or misuse of funds.
Following the presentation the board moved to accept the audit. Commissioner Ballard made the motion, Commissioner Lee supported it, and the board approved the acceptance on a voice vote.
The acceptance does not impose new policy; it records receipt of the auditors report and documents the single material finding for the record. The county administrator and finance staff were acknowledged for their cooperation during the audit.
