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Baker County board accepts FY 2023–24 audit; single OPEB qualification noted

Baker County Board of County Commissioners · February 4, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

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.

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).

The audit covered the year ended Sept. 30, 2024. Shallow said the county’s total fund balance rose by “a couple million dollars” from the prior year and that unassigned and assigned reserves amount…

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