Updates Coming to Carolina County Illustrative Financial Statements
Changes to Address Reporting of ARPA and Opioid Settlement Funding

Changes to Address Reporting of ARPA and Opioid Settlement Funding

For local government auditors and financial statement preparers:

LGC staff is preparing to reissue portions of the Carolina County financial statements for the fiscal year ended June 30, 2022. The intended changes result from the reporting of the ARPA and Opioid Settlement Funding. Revisions will be made to the Basic Financial Statements and to some of the supplemental financials behind the notes. After we get the Basic Statements updated, we will assess if any further changes need to be made. We will also provide a list of the revisions made so you can be aware. We apologize for the inconvenience and are working as quickly as possible to get these changes out to you.