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Mauldin and Jenkins CPAs and Advisors' Joel Black presents Gwinnett County's fiscal year 2018 audit report to county commissioners Tuesday. Black said there were no recommendations for improvements included in the report.

Gwinnett County commissioners got something Tuesday morning that auditor Mauldin and Jenkins CPAs and Advisors doesn’t hand out often: an audit that included no recommendations for improvements.

The commissioners received a presentation on their fiscal year 2018 audit report from Mauldin and Jenkins’ Joel Black. The auditor went over utility ratios, pension and OPEB funding and other items related to the county’s finances.

Then Black got to the section of his presentation labeled on his PowerPoint as “Comments and Other Matters,” which is where issues and recommendations for improvement would be noted.

It simply said “None” under the page header.

“The county just does a really great job,” Black said. “It’s very rare ... We don’t have any other clients that just have ‘None’ on this slide. You guys, the finance department, the whole county does a great job.”

Black said the county’s expenditures for 2018 were about $15.4 million under budget while revenues were about $6.4 million above projections. The increases in revenues and the under spending were spread across multiple areas and departments, according to the auditor.

Meanwhile, the county had funded about 80% of its pension liability on an actuarial basis on Jan. 1, 2018. It had also funded about 66% of it OPEB, or healthcare, liability as of that date.

Gwinnett County Commission Chairwoman Charlotte Nash said it was a testament to the work done by the county’s employees.

“While we know the county staff does a great job, it’s always reassuring to hear an external auditor affirm that things look good, the financial statements are in good shape (and) the county’s financial position is good,” she said.

Nash, a former county finance director and ex-county administrator herself, said it stands to contrast to days in the past when audits for the county contained several areas where improvements could be made.

“I can remember when we had pages here in Gwinnett County so it’s progress over time,” Nash said. “I can’t say enough the staff that (county Chief Financial Officer Maria Woods) has put together that focused on the accounting and financial statement preparation.”

I'm a Crawford Long baby who grew up in Marietta. I eventually wandered away from home and attended the University of Southern Mississippi, in Hattiesburg, Miss., where I first tried my hand at majoring in film for a couple of years. And then political sc