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Carroll County accepts clean 2024 audit; ARPA funds used to offset nursing home costs
Summary
Commissioners accepted an unmodified audit opinion for the year ending Dec. 31, 2024, and recorded transfers of American Rescue Plan Act (ARPA) funds to cover nursing-home costs. The board also authorized a small additional service for the auditor to prepare a state financial report.
Carroll County commissioners voted to accept and release the county's 2024 financial audit after Vashon Couquet & Company presented an unmodified opinion for the year ending Dec. 31, 2024.
The audit manager, Tammy Webb of Vashon Couquet & Company, told the commission the firm issued an "unmodified opinion" and found no reportable control deviations in tested cycles such as payroll and tax stamps. Webb said the county expended the full $6.9 million ARPA award in 2024 and that, because of that spending, the county required a federal compliance audit for the ARPA program in the 2024 audit period.
The audit details include two recorded material adjustments tied to ARPA: reclassifying an advance from grantors to revenue in the grant fund and recording an interfund transfer between the grant fund and the general fund related to the ARPA monies. Webb said no management letter was necessary and that the county's general-fund balance remains healthy. Chair and commissioners voted to accept and release the financial statements and to have the chair sign necessary documents. The executive coordinator was asked to upload the audit to the county website and send required copies to towns and the delegation per state requirements.
Commissioners also approved a separate request from the auditor to provide additional services to prepare the MS-45/DRA financial report for an estimated cost between $750 and $1,250 and authorized the chair to sign the engagement paperwork.
Why this matters: the audit's unmodified opinion affirms the county's financial statements for 2024 and documents the use of ARPA funds to offset nursing-home costs, actions that affect fund balance, federal reporting obligations and the county's near-term budgeting choices.
Commission action: motion to accept and release the 2024 financial statements and to authorize the auditor's additional service; motion passed (all in favor).
