AUDIT PUBLICATION STATEMENT An audit of the affairs of Mineral County has been conducted by Strom & Associates, PC. The audit covered the fiscal year end June 30,2019. Section 2-7-521, MCA requires the publication of the following summary of significant findings. SUMMARY OF SIGNIFICANT FINDINGS The audit report for Mineral County for the fiscal year ended June 30, 2019, contains an Independent Auditor's Report on the County's basic financial statements. The report issued for the fiscal year ended 2019 contains unmodified opinion(s) The audit report also contains several other auditor's reports. Following is a listing of the reports and a summary of the findings included in each. This is only a summary and is not intended to be used as an audit report. 1. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards- This report contains the following findings: 2019-001 Exceeding budgetary authority 2019-002 Disbursement controls- timing 2019-003 Justice Court- Cash Reconciliation 2. Report on Compliance for each Major Federal Program and Report on Internal Control Over Compliance Required by Uniform Guidance- This report contains no findings. 3. Report on prior Audit Report Recommendation- This report summarizes the findings from the prior audit report and the status of those findings. 2018-001-Sheriff's commissary internal control- Implemented PUBLIC INSPECTION OF AUDIT REPORT The complete audit report is on file in its entirety and is open to public inspection in the Mineral County Clerk & Recorders Office Kelann McLees Mineral County Clerk & Recorder MNAXLP 368061 AUDIT PUBLICATION STATEMENT An audit of the affairs of Mineral County has been conducted by Strom & Associates, PC. The audit covered the fiscal year end June 30,2019. Section 2-7-521, MCA requires the publication of the following summary of significant findings. SUMMARY OF SIGNIFICANT FINDINGS The audit report for Mineral County for the fiscal year ended June 30, 2019, contains an Independent Auditor's Report on the County's basic financial statements. The report issued for the fiscal year ended 2019 contains unmodified opinion(s) The audit report also contains several other auditor's reports. Following is a listing of the reports and a summary of the findings included in each. This is only a summary and is not intended to be used as an audit report. 1. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards- This report contains the following findings: 2019-001 Exceeding budgetary authority 2019-002 Disbursement controls- timing 2019-003 Justice Court- Cash Reconciliation 2. Report on Compliance for each Major Federal Program and Report on Internal Control Over Compliance Required by Uniform Guidance- This report contains no findings. 3. Report on prior Audit Report Recommendation- This report summarizes the findings from the prior audit report and the status of those findings. 2018-001-Sheriff's commissary internal control- Implemented PUBLIC INSPECTION OF AUDIT REPORT The complete audit report is on file in its entirety and is open to public inspection in the Mineral County Clerk & Recorders Office Kelann McLees Mineral County Clerk & Recorder MNAXLP 368061