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County audit returns unmodified opinion; auditors and finance director flag long-term liabilities
Summary
CBIZ presented the FY24 audited financial statements showing an unmodified opinion. Auditors and the county finance director highlighted ARPA timing, OPEB and pension liabilities, deferred maintenance and the need for sustained planning despite strong reserves.
The Barnstable County annual comprehensive financial report for fiscal year 2024 received an unmodified audit opinion, auditor Romina Mamelli of CBIZ told the Assembly of Delegates on Aug. 20, 2025. Mamelli said the auditors found no material weaknesses or reportable findings in county financial statements or in the schedule of federal awards.
While the audit was clean, the presentation and follow-up by county finance staff stressed several long-term liabilities and the need for sustained funding policies. The review covered federal American Rescue Plan Act (ARPA) obligations, the county’s OPEB and pension liabilities, deferred maintenance and projected capital and operating costs the county will need to sustain once one-time funds expire.
Romina Mamelli, director at CBIZ, summarized audit outcomes and federal award results. “The county received an unmodified opinion,” Mamelli said, and noted the…
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