The Baker County Corrections Board on an August meeting accepted an independent audit of the detention center that issued an unmodified opinion on the facility's financial statements.

Auditors told the board the opinion is the highest level of assurance for the financial statements and summarized required disclosures, notes and findings. "It is an unmodified opinion in the financial statements, which basically means in our world that's the highest level of assurance," the audit representative said during the presentation.

The audit presentation noted a decrease in net position for the period reviewed, a significant increase in operating expenses that offset increased income, and several explanatory notes: investment risk (note 3), capital asset activity including recently completed construction (note 4), and future payments on a USDA loan (note 5). The auditor also presented an independent accountants report on compliance with investment requirements and a management letter that summarized internal-control observations and other matters; the written findings and the county response appear in the packet.

The board received the written audit and the auditor's management letter; the packet includes the management discussion and analysis (MD&A) and notes that accompany the financial statements. Board members were shown the auditor's findings (packet pages 25'27) and the written response from county staff on page 27.

Following the presentation, a board member moved to accept the audit report; the motion was seconded and approved by voice vote.

Board acceptance completes the audit review step required by Florida statute and the auditor-general reporting process. The auditor asked that board members who want further clarification contact the audit firm; the auditors said the written report includes all required supplementary information and the management letter.

The board took no separate action on individual findings; the packet identifies the items for management follow-up and the county's written responses.

Votes at a glance: motion to accept the independent audit report ' passed by voice vote.