Financial Reporting

Financial Reporting Financial Reports Independent Audits & Audit Requirements Audited Financial Reports To review the audited financial reports use the links below. You can view the most recent version or view the entire list. All files are in PDF format. Most Recent Audited Financial Report Audited Financial Report List Independent Audits The Board of County Commissioners of Gunnison County contracts with an independent auditor to perform an annual audit of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Gunnison County, Colorado. Audit Requirements Pursuant to Title 29 of the Colorado Revised Statutes (CRS), the audit is conducted annually in accordance with generally accepted auditing standards and Governmental Auditing Standards issued by the comptroller general of the United States. All reports on audits of Gunnison County contain at least the following requirements as detailed in CRS 29-1-605: "Financial statements, insofar as possible, in conformity with generally accepted governmental accounting principles setting forth the financial position and results of operation of each fund of the county and a comparison of actual figures with budgeted figures for each fund for which a budget has been prepared; the unqualified opinion of the auditor with respect to the financial statements of the county or, if an unqualified opinion cannot be expressed, a qualified opinion or disclaimer of opinion containing an explanation of the reasons therefore; full disclosure by the auditor of violations of state or local law which come to their attention." Hard copies of financial reports may be obtained via request by calling (970) 641-2203. Electronic versions of the documents can be found on the Financial Reports tab above.