Auditor gives Lancaster County an unmodified opinion; board accepts audit unanimously

Jane, partner at Robinson Farmer Cox and the county's lead audit partner, presented the county's annual audit and told the board the firm would issue an unmodified opinion on the county's financial statements—"the best opinion the county can receive," she said—meaning the statements are materially correct.

Jane reviewed both full-accrual and modified-accrual exhibits and highlighted items the board commonly watches, including debt schedules and fund-balance movements. On the modified-accrual basis, she reported an operating fund-balance figure for the year and said much of the change was tied to construction timing. She also noted the county contributed $1,350,000 to the schools in the audited period and that federal-award expenditures reported to the audit totaled about $360,000.

The auditor reported no findings in the auditor's reports on internal control or on compliance for major federal programs. The firm audited three federal programs and reported no findings; the county is designated low risk for federal awards because it has had no findings in the prior two years.

Board action A motion to accept the audit was made, and the board voted "Aye;" the motion passed unanimously.

Ending: The board thanked the auditor and county staff; the acceptance motion closed the audit agenda item and the presentation was recorded in the minutes.