Rodney Burns, of Burns, CPA LLC, told Linn County commissioners on Jan. 13 that the county’s 2024 audit revealed no cash‑basis violations and no budget law violations. "There are no cash basis violations, no budget violations," Burns said, and added that work on ARPA obligations and LATCF funds is documented and must be spent by 2026.

Burns said the county exceeded the federal single‑audit threshold in recent years and therefore received a single‑audit review; he reported no findings on compliance testing. He advised the county to remain on a cash‑basis accounting approach rather than adopt full GAAP accrual reporting because of the additional complexity and limited local benefit.

The auditor reviewed several details in the report: a schedule of outstanding debt (including two bond issues tied to the jail), agency funds for tax collection, and a schedule of federal awards showing the county’s federal program total for the year. Burns said that, if federal aid remains high in 2025, a single audit might again be required and that the district’s single‑audit cost provision should be anticipated.

After discussion, commissioners voted to contract with Burns, CPA LLC to perform the 2025 audit at a base price of $18,750, with an additional $3,000 if a single audit is required. The motion carried by a voice vote. The county clerk will sign the engagement and the auditor will proceed to schedule work and follow‑up review with staff.

Next steps: Burns will coordinate with county staff for any follow‑up documentation, and commissioners will receive the formal audit report and supplemental schedules when complete.