An independent audit of Johnson County’s 2024 financial statements returned an unmodified (clean) opinion, county officials announced Thursday, and staff also presented the county’s first Popular Annual Financial Report (PAFR). Reuben Brown, the county’s external auditors, reported no significant deficiencies or material weaknesses in internal control.

Becky Jones of Financial Management Administration said the county received its 30th consecutive certificate of achievement from the Government Finance Officers Association (GFOA) for the Annual Comprehensive Financial Report (ACFR), and that the newly prepared PAFR — designed as a plain‑language summary of county finances, priorities and accomplishments — will be posted on the county website. Jones said the PAFR was submitted to GFOA for consideration of an award and helps improve transparency for residents.

Chester Moyer, partner at Reuben Brown, told the commissioners the audit objective is reasonable assurance that the financial statements are free from material misstatement. Moyer said auditors identified and accepted a corrected overstatement of inventory for personal protective equipment (COVID‑19 gloves) discovered during 2024 preparation; the adjustment was not material and did not require restatement of the prior year. He also noted the county implemented a new accounting standard for compensated absences in 2024 with no significant presentation impact.

County staff also provided a mid‑year update on State and Local Fiscal Recovery Funds (SLFRF). Becky Jones said net changes for the reporting quarter included approximately $2.3 million in community investment program expenses and that about $5 million of SLFRF remains to be spent by the federal deadline in October. She listed principal community recipients with remaining funds, including Friends of JCDS (housing for IDD population) and Habitat for Humanity, and said some projects (for example, a Salvation Army shelter reservation) have not yet drawn funds; staff have scheduled follow‑up meetings.

Jones said the county’s single‑audit of federal expenditures is underway, with a September deadline. The auditors and county staff emphasized cooperation in producing timely reports and thanked internal fiscal staff for their work in preparing audit work papers and reports.