Auditors Give Calvert County Positive Marks In Year-End Review

PRINCE FREDERICK, Md. — Auditing partners for Calvert County gave a clean final presentation for the county’s FY25 fiscal year.

Chris Lehman of S&B Partners presented the report at the Dec. 16 meeting. Lehman and his team conducted the audit of the June 30, 2025, Annual Comprehensive Financial Report. S&B is also in the process of completing a Uniform Guidance Single Audit, a federally mandated grant compliance audit for entities that spend more than $750,000 per year in federal funding.

Lehman said they’re also engaged in audits of the Calvert Marine Museum Society, the Soil Conservation District and the 9-1-1 Fund, which issue separate financial statements.

He went on to say that in the group’s clean, unmodified opinion on the financial statements, they did not find any instances of fraud or material weaknesses in internal controls. They also received full cooperation from management in the county government.

While this was not a fraud or forensic audit, the team is required to have a healthy skepticism, and there were no signs of fraud in the financial statement. Lehman also reviewed the process for the audit, which includes planning, analytics, testing and more.

The presentation was part of required communications about government audits. The communications will be ongoing as S&B completes the other audit processes. S&B also conducted the audit for Calvert County Public Schools.