Lassen County receives clean audit

With another year gone by, the Lassen County Board of Supervisors took a look at the county’s 2016/2017 fiscal audit, which received another unmodified opinion.

During the Tuesday, Feb. 27 board meeting, CPA Fausto Hinojosa, from Price, Paige and Company presented the financial statements and audit, issuing a modified, or clean, opinion, the highest given.

The presentation informed the board that the county was fairly presenting financial statements, and the auditor informed the board they were doing well, especially concerning its Other Post Employment Benefits.

“From a fiscal stand point, you appear to be conservative in your budgeting,” said Hinojosa.

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There was one significant deficiency, not considered a material weakness, found in the internal control over financial reporting, according to Hinojosa.

According to the audit report, for the road department, the reporting of data was provided on a cash basis rather than accrual basis.
Because of this, revenues and receivables, as well at the county’s schedule of expenditures of federal awards, were understated by $678,865.

“It was really a simple error,” noted Hinojosa.

Hinojosa noted the county was basically spending what it was receiving, and said the county’s debt was minimal.
“You really have almost nothing,” he said. “It seems to me … this board over the years has made wise decisions with respect to finances.”

A meeting attendee noted she would like to see more people at meetings when something good is noted.

“I am so sorry there isn’t a room full of people here to hear when there’s something really good going on in our county,” said meeting attendee Kerri Cobb, noting how the county was handling funds.

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The board received the financial statements and the audit. It did not take any action.