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BERNALILLO — The state auditor completed its review of Sandoval County's 2024 audit, and Chris Garner, a representative of the firm Pattillo, Brown and Hill L.L.P., presented the results to commissioners April 23. The county had a clean audit.
"They've done it; the audit's been completed, and it's now a public document," Garner said before going over the "highlights" of the results.
First he explained the purpose of the audit.
"State audit rule requires us not only to follow regular U.S. auditing standards, but every audit has to be completed under the government auditing standard," he said.
He said what PBH was hired to do is express an opinion of the county's financial statement. "We get what's called reasonable assurance. There's no way we can look at every transaction that goes through the county, so we picked statistical samples we've controlled, look at everything in your audit report," he said.
There are three possible results of the opinion PBH provides. An unmodified or clean opinion means the financial statements were presented fairly in accordance with accounting principles. The other two indicate there are issues to be resolved.
The 2024 audit indicated there were no findings and the findings from 2023 were resolved.
"The audit went extremely smooth. We didn't have any discrepancies. We didn't have any journal entries or adjustments to your numbers. This report was given to us in good words, so we had no issues," Garner said.
Commissioner Catherine Bruch pointed out that the audit exit conference has the previous commissioners on it since it was executed before the November election. The current commission will be on this year's audit.
Garner said it would be executed beginning in July to meet the December deadline.
