Photo Courtesy County of Ventura
Ventura—The Board of Supervisors reviewed its plan and schedule of prior audit findings during its Tuesday, May 19, meeting.
Jason McGuire, Services Deputy Director for Financial Management Reporting, presented the audit findings, and he said the audit was conducted in accordance with Federal Regulations.
“At the February 10 Board meeting, you received and filed the County’s 2025 annual comprehensive report, which was audited by our independent external auditors, Eide Bailly,” he said. “We were issued an unmodified clean opinion. Today, I’m requesting that you receive and file the remaining documents for this year, the single 2025, single audit report, the corrective action plan, the summary schedule of the prior year’s audit findings, and the auditor’s communication letter.”
David Showalter, the partner for Eide Bailly, presented the 2025 single audit report and said the scope was an audit of the County’s annual financial report, which is conducted annually.
“The audit began in June 2025, and we concluded the audit in March 2026,” he said. “Our responsibility, under U.S. Generally Accepted Auditing Standards and Government Auditing Standards, is to express opinions about whether the financial statements that have been prepared by management are presented fairly.”
These are done in all material respects, and he said they are done in conformity with generally accepted accounting principles.
“For the single audit, our requirement is to express an opinion, in compliance, with each major federal program,” he said. “The required communications letter, and our professional standards require us to communicate certain items to you, as it relates to ethics and independence, the aspects of accounting policies, accounting estimates, and note disclosures.”
The communications letter requires us to present certain items to you as they relate to ethics and independence; quantitative aspects of accounting policies; any difficulties encountered; corrected and uncorrected misstatements; disagreements with Management; the Management representation; and consultations with other accountants.
“For the single audit, they audited 12 major programs,” he said. “The summary of audit results for the financial statement audit, the County received an unmodified opinion, a clean opinion, the highest level of assurance. For the single audit, the County had an unmodified opinion for all the major programs, except for the health center program, which was qualified.”
There were nine findings in the single audit report, and those nine findings are related to various compliance requirements, including procurement, allowable costs, reporting, and special test provisions.
“The Staff report provides a detail of each of these findings,” he said. “For the one program that had a qualified opinion, which was the health center program cluster, that finding was related to the sliding fee discounts, and there’s a compliance requirement.”
Showalter said the financial statement contained no findings reported.
“There were no material weaknesses and no deficiencies reported,” he said.
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