Auditor Mike Frattevelt presented Walker's annual financial audit and reported a clean audit opinion on the financial statements. "Page 1 of our audit report does have a good clean audit opinion," Frattevelt said, and he told commissioners there were no significant issues with staff cooperation.

Frattevelt highlighted a new library fund where bond proceeds and related capital outlays were recorded this year, and he said general fund unassigned fund balance ended at about $16.5 million, a decrease of roughly $1.3 million attributable in part to transfers to support the library. He noted a brief management-letter comment about reconciling a small number of long-outstanding checks between the tax and accounting systems; staff has a plan to address the item.

Responding to commissioner questions, Frattevelt said the OPEB plan was about 49% funded at year end and the pension about 84.4%. He recommended adding an OPEB/pension slide to next year's presentation to highlight assumptions and trending for elected officials and the public.

The auditor closed by offering to answer follow-up questions and noted minor upcoming changes to the MD&A and presentation of budget-to-actual variances in future reports.