Berrien County auditor issues clean opinion while flagging multiple material weaknesses and federal grant shortcomings

Nate Balderman, engagement principal for audit firm Raymond, told the Berrien County Board of Commissioners on Tuesday that auditors issued an unmodified (clean) opinion on the county's financial statements but identified several internal-control and reporting problems that the county needs to address.

Balderman said, "we did issue an unmodified report or a clean opinion on that," meaning the auditors concluded the financial statements are fairly stated in all material respects. He also said the audit found four material weaknesses in internal control, and additional issues tied to the county's federal awards reporting.

Why it matters: A clean opinion means users can generally rely on the numbers presented in the annual financial statements. At the same time, material weaknesses indicate auditors found errors or conditions that could allow material misstatements to occur and not be prevented or detected by the county's controls.

Balderman summarized the principal findings. The audit…