July 7, 2023. Website -State Board of Accounts, Audit Reports for Year 2022. 

• B61793 SBOA Supplemental Compliance Report – Audit Reports and Contents by area: Provides a description of the problems (non-compliance).

B61791 Financial Statement Audit Report

• • Report on the Audit of the Financial Statement – Adverse and Unmodified Opinions
    
    We have audited the accompanying financial statement of Brown County (County), which comprises the financial position and results of operations as of and for the year ended December 31, 2022, and the related notes to the financial statement as listed in the Table of Contents.

    Adverse Opinion on U.S. Generally Accepted Accounting Principles

    In our opinion, because of the significance of the matter discussed in the Basis for Adverse and Unmodified Opinions section of our report, the financial statement referred to above does not present fairly, the financial position and results of operations of the County as of and for the year ended December 31, 2022, in accordance with accounting principles generally accepted in the United States of America.

    Opinion on Regulatory Basis of Accounting

    In our opinion, the accompanying financial statement referred to above presents fairly, in all material respects, the respective financial position and results of operations of the County, as of and for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Indiana State Board of Accounts described in Note 1.

•  B61792 Federal Compliance Audit Report

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

•  B61793 SBOA Supplemental Compliance Report

Audit Reports and Contents