Audit Presentation and Review of FY2025 Financial Statements
During the Board of County Commissioners (BOCC) meeting, the Chief Financial Officer (CFO) and the external auditor from SB & Company, LLC presented the results of the Fiscal Year 2025 (FY25) independent audit of the County’s primary financial statements. It is the opinion of SB & Company, LLC that the County's financial statements presented fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of the County as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. This clean, unmodified opinion represents the highest level of assurance in government auditing that the County's financial statements have no material misstatements or weaknesses. No journal entries were proposed; and there were no findings of fraud, reflecting strong internal controls. Overall, the audit affirmed the County’s strong financial management policies, budgeting practices, and responsible pension funding.
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