City receives highest audit rating
ELKINS – For the 13th year in a row, the City of Elkins has received the highest possible rating on its annual audit.
During Elkins City Council’s most recent meeting, City Treasurer Tracy Judy said the city had received an “unmodified” opinion from BHM CPA Group for its Fiscal Year 2025 audit.
“I’m pleased to announce that it came back as unmodified again,” Judy said. “I’d like to thank my office staff for doing what they’re supposed to be doing. Questioning things that they know are not correct and getting employees or us as admin officers on the straight and narrow so we can continue to do things correctly… So I’m proud of them for what they do.”
BHM CPA Group, an Ohio-based public accounting firm with offices in Huntington, completed this year’s audit for Elkins, examining financial records from FY 2025, which ended on June 30, 2025. Under state law, municipalities must undergo yearly audits.
BHM CPA Group reviewed the city’s accounting procedures, financial processes and internal controls, according to a city press release. The firm’s conclusion stated that the City of Elkins’ financial statements “present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Elkins.”
This year’s review confirmed that the city’s financial records are “accurate and in accordance” with Generally Accepted Accounting Principles (GAAP) and that the audit found “no instances of material misstatement, noncompliance with major federal programs or significant deficiencies in internal controls,” according to the release.
“An unmodified audit is the desired outcome for any organization and achieving it for 13 years in a row speaks to the diligence of our finance staff and the systems we have had in place,” Judy said in the release. “This latest audit reinforces that our internal controls are working and that we are following the highest standards of public financial management. Such a level of consistency in Elkins is crucial for maintaining trust and pursuing such future opportunities as grants and bonds.”
During the April 9 meeting, Fourth Ward representative Nanci Bross-Fregonara congratulated Judy and her department on the unmodified audit. Fregonara acknowledged how much work goes into the annual financial reports and that city officials appreciated it.
Those interested in seeing the full report can review it at cityofelkinswv.gov/audits.





