SWEETWATER COUNTY — The Sweetwater County Board of County Commissioners approved the county’s fiscal year 2025 financial and compliance audit after auditors reported clean opinions on the county’s financial statements and federal program compliance.

Stephanie Pickering, CPA for accounting firm MHP, said the audit covered the year ending June 30, 2025, including county component units, excluding Memorial Hospital of Sweetwater County, which is audited separately.

While the overall opinion was clean, Pickering reported one material weakness and two significant deficiencies related to internal controls. The material weakness stemmed from multiple audit adjustments identified during year-end closing across several funds, including the general fund, fiduciary funds and component units.

“All of these items were corrected,” Pickering said, explaining the adjustments were incorporated into the final financial statements and did not affect the county’s audit opinion.

The two significant deficiencies involved year-end revenue recognition and reconciliation processes related to cash and investments, particularly after new accounts were added during the year. Pickering said once corrective actions are underway, they should resolve the issues going forward.

The audit found no instances of noncompliance with state laws or regulations and no compliance issues with the county’s audited federal programs.

Commissioners also approved a three-year contract extension with MHP to continue audit services.