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Douglas County commissioners approve FY2024 audit after auditors note regulatory‑basis presentation and three adjustments
Summary
The Douglas County Board of Commissioners on Oct. 8 approved the fiscal year 2024 financial statements after auditors reported a clean regulatory‑basis opinion, three audit adjustments and reimplementation of a payroll compensating control.
Douglas County Commissioners approved the fiscal year 2024 financial statements and audit report at their Oct. 8 business meeting after auditors presented their findings and answered commissioners' questions.
Auditor Tara Laughlin told the commission the report contains “two opinions — one’s labeled adverse and one’s labeled unmodified,” explaining that the adverse opinion reflects the county’s election to present regulatory‑basis rather than GAAP financial statements, which Kansas statute permits when elected annually. Laughlin said the audit produced an unmodified (clean)…
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