Mathews County got a glowing review from the auditing firm Robinson Farmer Cox & Associates during Tuesday’s board of supervisors meeting.

The firm’s representative, Paul Lee, told the board that Mathews County had received “the highest opinion we can give.” Tax collection remains high, which helps in the budget process, he said, and there were no signings or comments.

“There’s nothing that needed to be reported,” he said.

Lee once again warned the board that, beginning in fiscal year 2015, the county will have an unfunded pension liability showing up on the books because of changes in the Virginia Retirement System. 

Many other localities in Virginia will have the same issue, he said, with all of them going from a net positive to a net negative on the same date. But he said there should be no problem as long as the county continues to pay its employees’ 5 percent share of...