External audit finds clean financial opinion but seven findings for Dona Ana County

Hinkle and Landers presented the county’s FY2025 external audit at the July 28 meeting and issued a clean (unmodified) opinion on the financial statements and a compliance opinion on the federal awards that were audited.

Auditor Farley Vineer summarized seven findings: two financial-statement-related matters (timeliness of financial close and GASB implementation of compensated absences), two federal-program items related to late data-collection-form submission and noncompliance with quarterly reporting requirements, and three state-audit-rule items (capital-asset inventory certification, late audit report submittal and undercollateralization of deposits with financial institutions). Vineer said some special-audit work is being coordinated with the state auditor’s office and that certain special-audit findings will be addressed by the subsequent auditor.

Commissioners received the presentation and had no substantive questions for audit staff. County management said it will track corrective actions and return with follow-up where needed.

Outcome: Audit presentation accepted; county to monitor and act on audit findings and related follow-up.