AUDIT PUBLICATION STATEMENT
An audit of the affairs of Jefferson County has been conducted by Strom & Associates, PC. The audit covered the fiscal year ended June 30, 2022. Section 2-7-521, MCA, requires the publication of the following summary of significant findings.
Summary of Significant Findings
The audit report for Jefferson County for the fiscal year ended June 30, 2022, contains an Independent Auditor’s Report on the County’s basic financial statements. The report issued for the fiscal year ended 2022 contains unmodified opinion(s).
The audit report also contains several other auditor’s reports. Following is a listing of the reports and a summary of the findings included in each. This is only a summary and is not intended to be used as an audit report.
1. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards — This report contains the following findings:
2022-001 Incomplete Board Minutes
2022-002 Improper accounting for Debt Balances
2022-003 Prior Year Accruals Not Recorded
2022-004 Misstated Financed Capital Outlay
2022-005 Misstated Special Assessments Receivable – Deferred
2022-006 Accounts Payable Not Accrued
2022-007 Misstated Grant Revenue
2. Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by Uniform Guidance — This report contains no findings.
3. Report on Prior Audit Report Recommendations — This report summarizes the findings from the prior audit report (and management letter, if applicable), and the status of those findings.
Public Inspection of Audit Report
The complete audit report is on file in its entirety and is open to public inspection at the County in the Clerk and Recorder’s Office.
Legal 23-089 Published in the Boulder Monitor August 2, 2023 MNAXLP
