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Kim Lindsay, CPA with the Rehmann Group, gave the report on Barry County’s 2017 audit Tuesday, saying the county has an unmodified, or what used to be called a “clean,” audit.

Lindsay said he condensed the 200-page financial report and the 25-page federal grant audit to 15 pages in a slide show.


He covered revenues, expenses, fund balances, accounts, liabilities and more, noting the complete audit will be available on the county website. A good management analysis of the county’s financial status is found on pages six to 13 in the report, he said.

The county’s financial statements are accurate and reliable and that will help them in the decision making process, he said.


Asked about the county’s standing compared with other counties, Lindsay said Barry County is “hanging in there with the best of them.”

Through the years, the county has adjusted to changes, others haven’t. Conservative budgeting and belonging to county associations helps them stay at the forefront, he said.


Auditors found one finding and a suggestion. The finding was on the preparation of a federal work schedule, “quite frankly, not a big deal,” but a few changes were made before they finished that part of the audit, he said.


The suggestion was on the reporting of payroll up to the MERS system; “just to double check. There were a few instances and some small differences” as to what the payroll records submitted showed as to actual payroll for those time periods.


“Things are in great order here,” he concluded. “I’d like to commend your outside CPA firm that provided assistance to the county, they did a great job. The records are in good shape, this is a good audit and the county should be proud of the results.”









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