Financial Condition Ross County Single Audit For the Year Ended December 31, 2019 Millhuff-Stang, CPA, Inc. 1428 Gallia Street / Portsmouth, Ohio 45662 / Phone: 740.876.8548 45 West Second Street, Suite D / Chillicothe, Ohio 45601 / Phone: 740.851.4978 Fax: 888.876.8549
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[email protected] www.millhuffstangcpa.com County Commissioners Ross County 2 North Paint Street Chillicothe, Ohio 45601 We have reviewed the Independent Auditor’s Report of Ross County prepared by Millhuff- Stang, CPA, Inc., for the audit period January 1, 2019 through December 31, 2019. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. Ross County is responsible for compliance with these laws and regulations. Keith Faber Auditor of State Columbus, Ohio November 2, 2020 Efficient Effective Transparent This page intentionally left blank. Ross County Financial Condition Table of Contents For the Year Ended December 31, 2019 Title Page Schedule of Expenditures of Federal Awards .................................................................................................1