County auditor reports FY25 modified opinion, $2.2M general fund decrease and ARPA spending update
External auditor presented the FY25 audit: a modified opinion on statements/internal controls, a $2.2 million reduction in the general fund (including $1.1M courthouse renovation), ARPA unspent balance of $1.5M as of June 30, 2025, and GASB-related restatements affecting government-wide figures.
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An auditor presenting the fiscal year 2025 financial audit told the Buckingham County Board of Supervisors that the financial statements were fairly stated in accordance with GAAP but that the auditor issued a modified opinion on the financial statements, internal control, and compliance reports.
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