State Auditor Adam Edelen has released the audit of the financial statements of the Harrison County Fiscal Court for the fiscal year ended June 30, 2011. State law requires annual audits of county fiscal courts.
The audit found that the county’s financial statements, in all material respects, fairly present the county’s assets, liabilities, and net assets arising from cash transactions and revenues received and expenditures paid in conformity with the modified cash basis of accounting.
The auditor noted no instances of noncompliance. The auditor also noted no matters involving internal control over financial reporting and its operation that were considered to be material weaknesses.
The audit report can be found on the auditor’s website.