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County auditor gives clean opinion on 2024 financials; single audit finds no federal findings
Summary
Barney & Associates delivered the 2024 audit for Crawford County and reported a clean opinion under KMAG, required single-audit testing of federal programs with no findings, and summarized cash balances and debt activity for the year.
April Schwartz of Barney & Associates presented Crawford County’s 2024 financial audit at the Aug. 18 meeting, telling commissioners the audit produced a clean opinion under KMAG and that the county’s financial statements were "fairly stated in all material respects." She said the auditors proposed no journal entries to correct the county’s year‑end numbers.
Why it matters: The audit informs commissioners as they finalize the 2026 budget and shows compliance with federal single‑audit requirements for entities that expend federal funds.
April Schwartz, auditor with Barney & Associates, summarized key figures from the audit packet. She said the county began the year with about $13,095,000 in cash for the primary county government, reported receipts of roughly $37,000,003.44 and expenditures of about $41,000,009.87, leaving an unencumbered cash balance shown in the packet of $8,425,373. Adding outstanding encumbrances and accounts payable produced the report’s reconciled bank balance figures.
Schwartz said the audit required a single audit and that auditors tested 40% of federal expenditures. The county’s Coronavirus State and Local Fiscal Recovery Funds (CSLFRF/ARPA) were shown in the packet as expended or committed by year end; she reported $4,249,792 for CSLFRF‑related activity as presented in the audit. The auditor said there were no findings related to federal funds, and the internal‑control report over federal money was clean.
On debt, the auditor summarized outstanding general obligation bonds and financing leases. She stated the beginning of year outstanding debt was $3,337,051, the county issued approximately $1,000,006.91 in new debt for ambulances, graders and a fire pumper, made aggregate principal payments of about $798,666, and paid roughly $169,783 in interest, as reported in the audit packet.
Schwartz described required footnotes, fund reconciliations and the general fund presentation where the county earned interest income on investments. She noted that governments reporting under KMAG cannot be classified as low‑risk auditees for the purposes of single‑audit testing thresholds.
Commissioners asked clarifying questions about beginning balances and line items such as tax receipts and agency funds; the auditor and county staff answered those questions during the presentation. No formal vote was taken on the audit at the meeting; the commissioners thanked the auditor and staff for the work.
