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Auditors complete report of countys 2016 financials
Issue clean opinion on financial reporting
budget staged 005

The Dawson County Board of Commissioners recently heard the results of an audit performed by accounting firm Rushton and Company.

Chris Hollifield, managing partner at Rushton and Company, presented the results at the board's June 22 work session.

The end result is the Comprehensive Annual Financial Report, or CAFR, which contains all of the county's financial documents and which Hollifield said will be submitted to the Government Finance Officers Association in order to receive an award for excellence in financial reporting.

He said he saw no reason why the county would not receive that award again this year.

According to Hollifield, working as independent auditors, the responsibility of Rushton and Company is to express opinions on the fair representation of the financial statements provided by the county.

"You hire us to look at these numbers and make sure that they are an accurate representation of what happened for 2016, and then we issue an opinion letter on if that is the case or not," Hollifield said. "We've issued a clean opinion...the same clean opinion you've had in previous years."

The CAFR includes a three-page letter that states the "unmodified" opinion of the auditors.

"In our opinion, the financial statements fairly, in all material respects, the financial position of Dawson County, Georgia, as of December 31, 2016, and the respective changes in financial position and, where applicable, cash flows for the year then ended," the letter states.

The CAFR also includes balance sheets on, one of the net positions of the county that presents the assets (liabilities and residual net position of the county), and the other the statement of activities, or the results of operations of the county.

Hollifield said that collectively, they are the only two statements that bring all of the funds combined together.

The two sheets are located on pages 15, 16 and 17 of the CAFR, which can be found at