Lane County accepts FY2024 comprehensive financial report after Moss Adams audit finds clean opinions

The Lane County Board of Commissioners voted 5-0 on Tuesday to accept the county’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30, 2024, after auditors from Moss Adams presented audit results that included unmodified (clean) opinions on the county’s financial statements and on four major federal and state programs.

Amanda Moore, a partner at Moss Adams leading the engagement, told the board the audit produced an unmodified opinion on the ACFR and that auditors ‘‘did not identify any material errors’’ in the financial statements. The auditors also reported clean opinions under Government Auditing Standards and the Oregon minimum audit standards, though they identified one instance of reportable noncompliance tied to ‘‘excess expenditures over appropriation,’’ a reporting requirement under Oregon rules.

Kevin Mollery, a senior manager with Moss Adams, summarized additional examinations. The county’s single-audit work covered four major programs: the federal highway planning and construction program; the Coronavirus State and Local Fiscal Recovery Funds (American Rescue Plan Act) program; the Health Center Program cluster; and the block grants for community mental health services. Moss Adams issued unmodified opinions on each of those programs and reported no material internal control deficiencies required in their reports.

The audit team also completed levy-examination reports for the jail and critical-use services levy and for the new parks levy. Mollery said the jail levy report confirmed that, for the year, 91% of the levy spending supported jail services and 9% supported critical-use services; the parks levy examination included a schedule of FY2024 activity and testing that found expenditures were used for the ballot-authorized categories. Mollery noted the parks levy rate in the report phrasing as "16 per cents per 1,000 of assessed value" in the examination documentation.

Greg Holmes, the county’s financial services manager and county treasurer, presented the financial report to the board and introduced the Moss Adams team. The board also heard brief remarks from the sheriff and other county staff about levy-funded services; Sheriff (name not specified in the public record excerpt) and justice-system staff described program transitions and services supported by levy funds.

After the presentation, a motion to accept Order 25042903 — accepting the ACFR for the fiscal year ending June 30, 2024 — was moved by the vice chair and seconded by Commissioner Buck. The board voted unanimously, 5-0, to accept the ACFR.

Moore also told the board Moss Adams will merge with Baker Tilly later in the year; she said the firm will keep the county’s engagement team, fees and communications consistent through the transition. Auditors recommended no internal control findings requiring inclusion in the standard reports and said the county’s ACFR continues to meet additional information requirements for awards such as the Government Finance Officers Association certificate of excellence.

The board’s acceptance places the audited ACFR and levy examinations in the public record; staff and auditors said the findings demonstrate overall compliance with accounting standards and levy purposes for the audited year.