Baker County board accepts FY 2023–24 audit; single OPEB qualification noted
James Moore & Company presented Baker County’s fiscal year 2023–24 audit, which included a common, single qualification tied to OPEB valuation; auditors reported improving audit comments, healthy reserves and three internal‑control observations; the board approved the audit.
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Baker County commissioners on Tuesday accepted the fiscal year 2023–24 audit presented by James Moore & Company. Zach Shallow, a partner with the firm, told the board the audit opinion mirrored prior years, with a single qualification related to an actuarial valuation for other post‑employment benefits (OPEB).
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