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Auditor issues unmodified opinion; Lincoln County general fund balance rose $3.3 million
Summary
Martin Starnes and Associates presented the county's fiscal year 2024 audit, reporting an unmodified opinion, a $3.3 million increase in the general fund balance, and one significant deficiency in the Medicaid cluster tied to a clerical eligibility entry error.
Martin Starnes and Associates presented Lincoln County's audited financial statements for fiscal year 2024 at the Dec. 10 Board of Commissioners meeting, reporting an unmodified opinion and several changes in fund balances.
"We issued an unmodified opinion," said Jill Vang of Martin Starnes and Associates, explaining that the opinion means the financial statements are fairly presented in conformity with generally accepted accounting principles. The auditor reported a $3.3 million increase in the general fund balance (6.4%) and a $854,000 increase in the solid waste fund net position…
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