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County auditor issues unmodified opinion; board accepts FY2024 audit amid control recommendations
Summary
Robinson Farmer & Cox delivered an unmodified audit opinion for FY2024. The auditor reported decreases in net position driven by state actuarial adjustments, identified one internal-control finding (proposed journal entries) and one federal program finding (late ARPA report), and recommended improved reconciliations and transfer coordination with the school board.
Robinson Farmer & Cox presented the FY2024 audit and the board voted to accept the audit and its recommendations.
Jay, a partner with Robinson Farmer & Cox, said the firm issued an unmodified opinion indicating the financial statements are materially correct. On an accrual basis the primary government showed a net position of about $33.4 million at year‑end with a decrease of roughly $4.4 million, largely driven by state-level actuarial adjustments (VRS, OPEB and landfill actuarial liabilities). On a modified‑accrual basis the county’s fund balance was reported at $22.2 million (down about $4.1 million from the prior year) with $16.5 million unassigned and cash and cash equivalents of approximately $17.6 million (including about $2.2 million of ARPA funds).
Jay highlighted that the county received about $9.9 million in federal awards for FY2024 and identified one audit finding related to internal controls over proposed journal entries (approximately 30 entries proposed) and one federal‑program finding tied to a late ARPA report filing (due April 30, filed May 2). His management recommendations included more timely cash reconciliations, quarterly coordination with the school board on transfers, and improved budget‑amendment entries in the accounting system. The board thanked staff for their work and accepted the audit by motion.
