Barry County accepts clean 2024 audit; consent agenda items approved

The Barry County Board of Commissioners on July 22 accepted the county—s 2024 annual financial audit and approved its consent agenda, including several personnel appointments and contract actions.

Ian Reese, a manager with the firm that audited Barry County, told commissioners the auditors issued an unmodified ("clean") opinion on the 2024 financial statements and highlighted the county—s key financials. "In essence, you passed the audit," Reese said. He reported the county—s assets exceeded liabilities by about $83 million, with roughly $25 million of that unrestricted and available for general use.

The audit shows governmental fund ending balances of about $27 million, including roughly $2.2 million in unassigned general fund balance, which Reese said equates to about 10% of the general fund—s annual expenditures. He also reported capital assets of about $55 million and a decrease in long-term debt from roughly $20 million to $17.5 million. Reese noted the county—s net pension liability is approximately $21 million and that the county—s OPEB position is an asset (about $737,000 in the trust versus roughly $200,000 in theoretical future OPEB obligations).

The board voted, by motion from Commissioner Hatfield and support from Commissioner Bassett, to accept the 2024 Barry County annual financial report. The motion carried on voice vote.

Separately, the board approved a multi-item consent agenda by roll-call vote (motion by Commissioner Toomsen, support by Commissioner Smelker). Items on the consent agenda as read into the record included: - Approval of the July 8, 2025 board meeting minutes. - Appointment of Jerry Wilson to the Barry County Community Mental Health Authority Board for a three-year term beginning April 1, 2025, and expiring March 31, 2028. - Renewal of liability, vehicle and physical-damage insurance through the Michigan Municipal Risk Management Authority for the period July 1, 2025—July 1, 2026, in the amount of $510,963 and authorization for the county representative to sign the agreement. - Approval of a conservation easement agreement for the Bailey Nature Preserve with the Southwest Michigan Land Conservancy and authorization for the chair to sign the agreement. - Authorization to dispose of listed municipal vehicles by private sale or scrap. - Appointment of an officer delegate and alternate (named in the minutes) to attend the 2025 Municipal Employees Retirement System meeting in October 2025 at the Grand Traverse Resort in Acme, Michigan, and approval to pay related expenses. - Appointment of Nicholas Koleski as deputy medical examiner for Barry County, effective immediately.

Clerk roll call recorded the consent-agenda vote as ayes from Bassett, Carlton, Kentville (as read), Hatfield, Smelker, Toomsen and Jackson, with Getty absent; the chair declared the motion approved.

Why it matters: the unmodified audit opinion means state reporting requirements were met and auditors found no material misstatements in the county—s financial statements. Commissioners discussed bringing forward a peer-county comparison to provide a quick reference for board discussions about reserves and expenditure patterns.

The board scheduled no additional formal action on the audit beyond acceptance; staff and commissioners indicated they will follow up on benchmarking and peer comparisons.