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Bay County receives clean 2024 audit; single-audit finds one corrected ARPA reporting error
Summary
Auditors told the Bay County Board of Commissioners on July 15 that the county’s 2024 financial statements earned an unmodified (clean) opinion; the single-audit review of federal funds found one ARPA quarterly-reporting error that was later corrected and a recommendation to tighten journal-entry review controls.
The Bay County Board of Commissioners on July 15 received the county’s 2024 audited financial statements and related single-audit report, Raymond Robson auditor Doug Dieter told the board.
Dieter said the auditors issued an “unmodified opinion,” the highest level of assurance, meaning the county’s financial statements were “fairly presented in accordance with accounting principles.” He added that the result is consistent with past years.
The audit presentation included summaries of the general fund and fiduciary plans. Dieter said the county’s general-fund total assets were $30,556,000 at Dec. 31, 2024, with roughly…
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