County auditors issue unmodified opinion but flag accounting weaknesses

Worcester County received an unmodified (clean) audit opinion for the fiscal year that ended June 30, 2025, though the countyauditor flagged multiple internal-control weaknesses that require follow-up.

Bill Early, principal at CliftonLarsonAllen, told the commissioners the firm delivered an unmodified opinion on the countyfinancial statements and the compliance report for the major federal program audited. "Iam happy to report that, there is a unmodified opinion on the financial statements this year," Early said. He also said the single-audit report for the federal program was still in process and expected to be issued shortly.

Early said CLA identified four material weaknesses and three significant deficiencies in the financial-statement audit and one significant deficiency in the federal single audit, describing them as accounting and process issues rather than evidence of fraud. He cited a miscalculation related to landfill-closure liabilities and documentation gaps for suspended or debarred vendors as examples.

The auditor outlined several significant accounting estimates that affect the statements, including compensated absences, OPEB and pension liabilities, and landfill-closure costs. Early said the firm found a "reasonable basis for the estimates" but recommended management attention and improvements in controls.

Early described management as cooperative and said auditors proposed adjusting journal entries that management accepted where necessary. He added that delays in completing the audit were linked to turnover in the finance department and the firmbeing new to the engagement, and said CLA is beginning work on the June 30, 2026 audit.

The county did not take further action on the audit presentation at the meeting; commissioners had no substantive questions during the session. The auditor said a more detailed management-letter of best practices and the single-audit report would be issued soon.