Public Notice — Boone
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This is an independent auditor's report presenting an opinion that Boone County Fiscal Court's financial statements for the year ended June 30, 2025 fairly present the county's financial position and related notes. It summarizes the audit scope and the auditor's conclusion.
Key Takeaways
- Audit covers year ended June 30, 2025
- Financial statements of Boone County Fiscal Court audited
- Auditor expresses an opinion on fair presentation
- Scope included governmental and business-type activities
What to do next
- 1
Review full audit report
Read the complete auditor's report and accompanying notes in the table of contents to understand findings and recommendations.
- 2
Contact county fiscal court
Reach out to Boone County Fiscal Court for clarifications or to obtain the full financial statements and management responses.
Frequently asked questions
- What period does this audit cover?
- The audit covers the fiscal year ended June 30, 2025.
- Who performed the audit?
- An independent auditor prepared the report addressed to Kentucky officials and Boone County leadership.
- What did the auditor conclude?
- The auditor concluded the financial statements fairly present Boone County Fiscal Court's financial position in all material respects.
The suggestions and answers above are AI-generated for general information only. They can be wrong, and we don't take responsibility for their accuracy. Talk to a qualified professional before acting on them.
Legal terms in this notice
- financial statements
- Reports showing an entity's financial position, results of operations, and cash flows.
- governmental activities
- Functions financed primarily through taxes and intergovernmental revenues.
- business-type activities
- Activities financed primarily through user charges, like utilities or services.
Full Notice Text
CE-43977074 Independent Auditor's Report To the People of Kentucky The Honorable Andy Beshear, Governor Holly M. Johnson, Secretary Finance and Administration Cabinet The Honorable Gary W. Moore, Boone County Judge/Executive Members of the Boone County Fiscal Court Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Boone County Fiscal Court, as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the Boone County Fiscal Court's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remainin