RICHMOND – Kenney D. Hales, Liberty, completed a financial audit of the tax-supported Ray County 911 Board for fiscal year 2021. “I did not identify any deficiencies in internal control that I consider to be material weaknesses,” Hales stated after addression audit limitations. As of Dec. 31, the board had total assets of $2,208,801, with $1,757,591 being in cash and cash equivalents, and $451,210 being in restricted investments, meaning certificates of deposit. The audit showed the value of net capital assets came to $682,162. The board’s total net position came to $2,882,876. The board recorded annual sales tax revenue of $2,129,575. Board operating expenses are recorded at $1,052,783. Hales looked for potential bookkeeping errors. After making a disclaimer that provided an opinion that compliance with certain provisions had not been an audit objective, Hales stated his overview suggested the books looked good. “The results of my tests disclosed no instances of noncompliance or…