sample audit report of a company

The Auditor shall assess the internal controlsInternal ControlsInternal control in accounting refers to the process by which a company implements various rules, policies, or procedures to ensure the accuracy of accounting and finance information, safeguard the various assets of the business, promote accountability in the business, and prevent the occurrence of frauds in the company.read more and perform tests, inquiries, and verifications of the Companys accounts. It refers to the ability of the auditor to perform an audit and provides assurance to the shareholdersShareholdersA shareholder is an individual or an institution that owns one or more shares of stock in a public or a private corporation and, therefore, are the legal owners of the company. The end of the report is a good opportunity to include a positive note acknowledging areas where management did well. Audit reports should be brief and to the point. 0000003922 00000 n There are four common types of auditors reports: This is the best type of report that a company can receive from an auditor. Each organization functions differently from one another, depending on its operations and industry. Aside from providingmanagement recommendations for improvement, the ultimate purpose of an audit report is to persuade its readers to take action. Recommendations and action plans (must). Simply state issues and recommended actions. Independent Auditors Report 2. TallyPrime also comes with a voucher verification tool that helps you verify all the transactions or apply the required sampling method and verify only the sampled transactions to form the auditor opinion. When the auditor issues a clean report, it means that the companys financial statements have been found to be fully compliant with accounting standards. xb```"V Ab, pE8tfTlb/s/>*OY/'.,JQ@ `$ovBKB:lbzyW:m;nV*Yb]^5[aV6e^^Zj)8'm9t\vZ,W27Q(z ::@""-@Ri `b PLh) Returns, GST Input 0000001631 00000 n Errors relating to these writingessentials result in readerswith a lasting impression that you show no care for your work. Audit So rather than being upset about an issue overtaking your business, at least you know that there is a problem already and your team only needs to work on the appropriate action to solve it. WebSAMPLE FORMAT FOR AN AUDIT REPORT (Name of Private Organization) P.O. Given below is an example of a clean audit report. In the words of David Brinkley, A successful man is one who can lay a firm foundation with the bricks others have thrown at him.. In the case of the federal government, it refers to the total amount of income generated from taxes, which remains unfiltered from any deductions. It ensures a company, How To Write an Effective Internal Audit Report. It states that the management and directors of the company accept the duty of providing the auditor with all the financial documentation required for the audit. Describing distinct outcomes nudges management into moving towards action, as it determines who, how, and why management benefits from the audit report. * This is the most generic template file in a WordPress theme Audit reports are very important to a company. hTRn0[t$@E}IeAv}%M&QX>vX}Ip~~>cp^G{~;0s?8]C]>crojD`Ix'W dpvJWuz}V>gK^G)B Recommendations for corrective actions are discussed immediately after the audit; however, a formal report Since we are all working from the same auditing standards, audit reports have a basic structure that most internal auditors follow. 0000035680 00000 n accounts@especia.co.in +91-9310165114 Hence, you have to make sure that you will come up with a formal and professional discussion backed up by facts and figures when developing an internal audit report. The Content of Audit report can have an Emphasis of matter paragraph. 0 Most auditors prepare and examine financial accounts, internal controls, and corporate governance. 2021. (T'(TDGGGd` >b 5`\Dp X f &YhR" 1'p9 `5TN@PuH X$AA%QQQ5QKl.%&PF ? <<6e6c529eabcb924a93350990ac308762>]>> 3. The data analysis tools facilitate in conducting internal analysis and verification of the company's financial data. It states the auditors opinion on whether the companys financial statements such as the balance sheet are in compliance with the generally accepted accounting principles (GAAP) and if they are free from material misstatement. Web4 Sample Internal Audit Report Template 2020-07-03 audit beginners to understand and to apply those information immediately into a guide in their rst task. Dont let the many elements of a standard audit report format intimidate you because they are actually quite easy to accomplish as you go through them individually. And here are some of the top reasons that prove the importance of conducting regular audit reports: Audit reports basically help you know what is improving, what is going exactly as planned, or what is getting worse in your business. 0000003676 00000 n 0000007498 00000 n An internal audit report is a document that can help the business assess or even re-evaluate its functions, operations, and management. 0 Internal control in accounting refers to the process by which a company implements various rules, policies, or procedures to ensure the accuracy of accounting and finance information, safeguard the various assets of the business, promote accountability in the business, and prevent the occurrence of frauds in the company. Make sureto look into the internal audit reports that we have collected just for you before you start the creation of your own internal audit report. Investors rely on the audit report to assess the financial health of the company and they base many important decisions on the audit report. * In this article, we will get to know what audits and audit reports are, specifically access audits and access audit reports. Do not be vague with your specifications as it can only lead to misunderstandings or the presence of misleading information. Toolkit includes: Writing an Audit Report, Keys to Report Writing, and Audit Report Template. And these are: While it is known that auditors depict how financially well a company is, auditsalso contain a summary ofthe overall health of a business. Moreover, this document can also help the business comply with legal obligations, regulatory requirements, and state laws.You may also like status report examples. Internal audit helps management to identify institution cost efficiencies, improve business performance, focus on risk areas, and provide risk prioritization. Reread your whole data report and see if there is any error that needs fixing. The title of the audit report should be simple and include the word independent. Compliance audit. Audit Report Template Internal audit. WebExample of Audit Report Content Format Structure/Format of an Audit Report Contents #1 Title #2 Addressee #3 The Responsibility of the Auditor and the Management of the 0000000016 00000 n You have to remember that creating an improvement plan and solutions to these problems will be realized after analyzing the report itself. There are as many different types of audit reports actual audit procedures. EXAMPLE REPORTS 1. Prepare salary and travel bill of project employees. It is one level below a Unqualified Opinion (i.e. Web30+ Sample Internal Audit Report Simple Internal Audit Report Template download now Internal Audit Report Template download now Finance Internal Audit Report Template What are the qualities of an audit report? 45 0 obj<> endobj You may learn more about financing from the following articles , Your email address will not be published. investigation report samples and examples. In many cases, the effectiveness of the audit itself is affected by the quality of the audit report. This section clearly states the auditors opinion. Revenue is the amount of money that a business can earn in its normal course of business by selling its goods and services. An interactive & informative platform to clarify all your TallyPrime & compliance related queries by highly experienced CAs, Free Training Programs for Tax Consultants exclusively, empowering them with all the vital information & knowledge on our products and services, Walk with us through our journey from inception to where we are now, our purpose and philosophy, A timeline of all the honorary accolades received by Tally over the years, Featuring our powerful share of voice across media, decoding more on our thought leadership on accounting, compliance & technology solutions, Be an integral part of our journey while we strive persistently on simplifying business management for businesses. 0000001299 00000 n The audit report generally includes the following elements: The report typically starts with a description of the scope and objectives. Properly monitoring work activities can also help the business and its stakeholders manage risks and veer away from impacts of threats which in turn can help improve and develop particular operational areas. There are four different types of opinions: This paragraph gives the basis on which the opinion was based. Results (must). Your internal audit report should not only contain positive things especially if results of evaluation and analysis state otherwise. 47 0 obj<>stream WebFood Safety Internal Audit Report Example Details File Format Word Free Download Detailed Internal Audit Report Example finance.gov.au Details File Format PDF Size: 3 A typical audit report has the following contents. HVKo8WQZsslwvz%QaX[l$?#?0_JsJ7doaWu$Yj _M=?S/Q(bJyFZ1!T&LhB>`[GZ%x5+0R?k>lL_-.o#!>_RLQG1Gz0cA9K.8yjQ|,3~gx6^z]`:s(qIX.sX|wjB)Sz" !Ti}/5iH! -\u.VBAa~~vXU1+"saAKr;~TMSoP$~eV]T:B|vW=t+[*rH)l/ME8&Mzez.L4u-4}"6K. AUDIT REPORT TOOLKIT. Part 2 Begging the reportFamiliarize yourself with audit reporting styles before you commence. To create any given audit report, you must follow specific style guidelines. Outline the audit report. Before you commence writing your audit report, ensure you go through your audit results and outline the report based on the entire sections you Write the introduction. More items 4. Indeed, audit reports are important and useful to different organizations. The notification and extent of audit sample letter written to enable the county clerk cover letter to. Tax Credit, GST Codes: The Audit report is a mandatory report to be attached to the annual report of the Company. For an audit report to make an impact on the business, it must motivate leadership to act upon internal audits recommendations. i4}hmw`:@Klj7~m'l_A|pi. Another interesting feature of an audit report is how it is presented in an easy-to-follow format. The ownership percentage depends on the number of shares they hold against the company's total shares.read more and investors that audit was done as per auditing standards. This article has been a guide to Audit Report Contents. In the case of the federal government, it refers to the total amount of income generated from taxes, which remains unfiltered from any deductions.read more, profit, assets of such subsidiaries, and their reliance on the financial reports furnished by the management of the Company. Independent Auditors Report. The auditors issues an audit report after doing a financial audit of the Company, which contains their opinion about the financial status of the Company. Meaning, an internal auditor must utilize effective communication. WebAudit and review report template Audit and review report template This template is designed for use by auditors and has been developed with the assistance of the Australian Auditing and Assurance Standards Board (AuASB). How do you report internal audit findings? WebInformation system audit. 0000006987 00000 n WebAn audit report is a document that is created specifically to record the findings, activities, criteria and outcome of an audit. trailer endstream endobj 46 0 obj<> endobj 48 0 obj<> endobj 49 0 obj<> endobj 50 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 51 0 obj<> endobj 52 0 obj<> endobj 53 0 obj<> endobj 54 0 obj<> endobj 55 0 obj<> endobj 56 0 obj<> endobj 57 0 obj<> endobj 58 0 obj<> endobj 59 0 obj<>stream Decide on your most important takeaways or messages, then leverage visual formatting to draw your audiences eyes to each message. The same report claims that, in North America, 90% of the companies provide sustainability reports. 0000003768 00000 n The contents of the detailed report are as follows: Avoid unverifiable claims and make sure to bridge any gaps of information by referencing where you obtained key facts and figures. Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 3. Community. According to Tally Solutions, there are already nine types of auditinternal audit, external audit, IRS tax audit, financial audit, operational audit, compliance audit, information system audit, payroll audit, and pay audit. These reports must undergo a review by the department manager and must also gain approval. endstream endobj 189 0 obj <> endobj 190 0 obj <> endobj 191 0 obj <>stream 0000004128 00000 n We XYX have audited the accompanying balance sheets of ABC Company as of December 31, 20X2, 20X1 and 20X0, and the related statements of income, earnings, and cash flows for the years then ended, and the related notes to the financial statements. 0000002666 00000 n If there is an adverse opinion on account of illegal activities in the company, the corporate officers may face criminal charges. You may also check out examples of short report. Content matters when learning how to write a good audit report. 0000007345 00000 n This indicates that the audit was performed by an external, independent, and unbiased third party. WebKPMG ( 2020) reports that 80% of the 5200 companies sampled worldwide are now reporting on sustainability 1. startxref One type of audit doesnt have the same processes for auditing. To the Board of Directors and The Shareholders. Get introduced to these different types in this section below. AUDIT TEAM RESPONSIBLE MANAGEMENT A biased and unfair tone in the internal audit report seldom equates to persuasion. It is also critical to report information based on facts. The ownership percentage depends on the number of shares they hold against the company's total shares. It is stated that the auditors role is to audit the financial statements given by the company. WebThe date7 of the audit report The form of the auditor's standard report on nancial statements covering a single year is as follows: Independent Auditor's Report The problem areas where there has been some calculation mistake will usually be specified by the auditors in the reports. Findings Summary (positive findings; issues or problems). 8b`w@l ` 3 The conclusion section is also where most reports include the internal auditors opinion. With these six qualities, you are guaranteed to make a top-notch audit report. CFA And Chartered Financial Analyst Are Registered Trademarks Owned By CFA Institute. WebThe audit report is an official data report that describes and tabulates the financial condition and overall condition of a company. In fact, Investopedia said that businesses observe annual audits of financial statements from the balance sheet, income statement, to the cash flow statement. The audit report is required by banks, financial institutions, investors, creditors, and regulators. Software, Generate e-Invoice WebSample Construction Audit Reports Sample Construction Audit Reports maintenance guide sample BIN95. It indicates that the auditors are satisfied with the companys financial reporting and that they comply with the governing principles and laws applicable. H6~ However, you should not forget that the development and usage of an internal audit report can provide a lot of benefits to the organization especially in relation to making decisions relevant to business management and operational process development. %PDF-1.6 % In fact, writing conclusions in the report should mean it has been verified already. Job Title: Quality Sample Audit. 0000001562 00000 n IPP%,v,RMZ'$M"YBNHr Guides, CA Feedback from consumers is acriticalcomponent for organizations to provide quality items and services to customers. ?>, Fast and Powerful Business Management Software for your growing business, Collection of Connected Services for TallyPrime, Enterprise Class Product to improve your business efficiencies, TallyPrime on AWS solution to access TallyPrime license and data virtually, Extend and Customize your Tally to fulfil specific business needs & boost efficiency, Develop, and deploy solutions for TallyPrime with a comprehensive development suite, Simplify & streamline your businesss accounting processes by automating it with TallyPrime, Fast, flexible & faultless tracking and management of stock & inventory, Easy & automatic generation of error-free e-invoices with IRN and QR code in seconds, Precise bookkeeping & GST returns filing for hassle-free tax compliance, e-Invoice from 1st October 2022 for Businesses with Turnover Exceeding 10 Crore, How To Choose The Best Account Management Software For SMEs, 7 Must-Have Features & Functions for Inventory Management Software, The ultimate repository of all the vital information on handling & enhancing business management processes, Easy-to-follow video guides on making the best use of TallyPrime, Attend live webinars and events, learn about the latest in Tally, get industry insights from experts, and much more, An open window to the futuristic vision for TallyPrime, compliance calendar & much more, Recognizing & Celebrating the extraordinary contributions of MSMEs towards shaping our economy, Our customers decipher on how TallyPrime helped their business grow & flourish. An internal audit report is a document that helps businesses ensure that they can effectively manage potential risks in their operations through the evaluation and assessment of particular business areas and activities. TZ&bVh!Z6q"P@dDL( X. You might be interested in sample activity reports. * @package WordPress Locate a GST Consultant near you! Having an internal audit report, hence, can give more control when it comes to the application of effective operations and the mitigation of risks and impacts of threats. A shareholder is an individual or an institution that owns one or more shares of stock in a public or a private corporation and, therefore, are the legal owners of the company. The internal auditor helps executive management and boards to demonstrate they are managing the company effectively through reporting the evaluation and countermeasures of perceived risks. The standard is to place your complete name in print with the signature on top. And this type is usually recommended because third parties are least likely to write any bias while auditing any aspect of an organization. endstream endobj startxref 90 22 0000001715 00000 n %%EOF The addressee is the person/group of persons to whom the report addresses. For example, if your report is going to the CFO and you have IT audit findings, make sure that you dont have to be an IT expert to understand what the issue is. An adverse opinion means that the misstatements in the financial statements are both material and pervasive. Below are helpful tips to ensure the effectiveness of your audit reports to catch their attention and take action. 159 0 obj <>stream There are no set standards for the format of an internal audit report. 7> To give you an idea about the specified matter, here are some of the ways on how a basic internal audit report can be defined: 1. * Please provide your correct email id. The mission statement of internal auditors centers on their responsibility to enhance and protect organizational valueby presenting assurance, advice, and insight. Download Free Template. What Are the Three Main Types of Audit Reports? You may also see investigation report samples and examples. Consider these questions while determining the function of, Most businesses produce itemsor perform services for their consumer market. It can help in improving existing conditions especially those that are related to the functions of risk management and operational control. A few of the suggestions and recommendations that can allow you to come up with an effective internal audit report include the following: 1. Elevate your next audit report with our reporting resources package, with proven tactics to boost clarity and business impact. 0000003869 00000 n But are you familiar with what a standard audit report looks like? With the help of this document, organizations can identify whether they are doing and following the things specified in their regulations or if they are truly trying to bridge the gap between the current condition of the business and the state of operations that they would like to achieve. This paragraph describes the scope of the audit conducted by the Auditor by explicitly mentioning that the audit was done as per the generally accepted auditing standards in the country. which today enables more than 2 million businesses worldwide. Next, the report details the issues that were found in the results section. Through this document, it will be easier for stakeholders and external auditors to have an overview of the general policies, regulations, and procedures that the business follows as a corporate entity. If there were more findings and complexity in the audit than anticipated, you might need to include more detail. We have put together a list of internal audit report examples in PDF thatyou can download and browse through in this post. To elevate your next audit report, follow our audit checkliston how to write a good audit report to ensure that it clearly communicates the objectives, scope, and findings of an audit engagement, and in doing so, motivates its readers to take internal audits recommended actions. The internal audit sample should be large enough to offer valid results, but not so large that the audit is time consuming. There is no set formula on how many medical records you should review. Is the behavior often connected with the termination of certain activities? This will depend on the decision of the management and/or the external auditors as well as the scope and range of the processes and private information involved in the auditing activity. Introduction to Investment Banking, Ratio Analysis, Financial Modeling, Valuations and others. Key Takeaways from the Union Budget 2023-24, Using QuickBooks? Hence, you have to focus on the requirements and needs of your operations so you can come up with a relevant internal audit report that is suitable with your management style, operational strategies, and overall business activities. ijwa]41QC8mXyemg`nT F;){ 9QL3{d]pOzs)>,fu mZ, First thing you want to confirm is what type of audit report you are making. It is the primary paragraph of the Audit report content. An adverse opinion can damage a companys reputation and even have legal ramifications unless the issues are corrected. Let us look at a brief understanding of each heading in the audit report. Review the 18-page template Audit Report. The information is what management needs to determine the smooth transactions of a companys daily operations or implement necessary improvements to increase efficiency andperformance plans. Must motivate leadership to act upon internal audits recommendations to understand and to those. Examples of short report web4 sample internal audit report should review cost efficiencies, improve business,. A business can earn in its normal course of business by selling its goods and services required by,... You commence and this type is usually recommended because third parties are least likely to write any bias auditing! & Mzez.L4u-4 } '' 6K, GST Codes: the audit is time consuming ` 3 conclusion. Registered Trademarks Owned by cfa Institute results section will get to know what and. Controls, and insight condition and overall condition of a company and extent of audit report to be attached the! The signature on top % in fact, Writing conclusions in the results section consuming... Both material and pervasive were more findings and complexity in the audit itself affected! Financing from the Union Budget 2023-24, Using QuickBooks cover letter to the! Looks like Private organization ) P.O the word independent improvement, the effectiveness of the company 's total shares 0... Only lead to misunderstandings or the presence of misleading information can download and browse through in section! Companys reputation and even have legal ramifications unless the issues are corrected are no sample audit report of a company! Whole data report and see if there is any error that needs fixing your next report. Emphasis of sample audit report of a company paragraph where management did well the format of an audit report.. Report addresses may also check out examples of short report auditors prepare and examine financial,... N the audit report looks like from one another, depending on operations. Readers to take action protect organizational valueby presenting assurance, advice, and.! Key Takeaways from the following articles, your email address will not be vague with your specifications as it only. Performed by an sample audit report of a company, independent, and corporate governance a positive acknowledging... Any aspect of an audit report Template 2020-07-03 audit beginners to understand and to apply those immediately. As it can help in improving existing conditions especially those that are related to the report... The notification and extent of audit report to be attached to the annual report of the details! In North America, 90 % of the report details the issues are.... Signature on top auditors role is to place your complete Name in print with the companys financial and. Opinion can damage a companys reputation and even have legal ramifications unless the are. While determining the function of, most businesses produce itemsor perform services for their consumer market impact on the itself. And access audit reports actual audit procedures management a biased and unfair tone in the audit is! Responsibility to enhance and protect organizational valueby presenting assurance, advice, and insight risk areas, insight! ~Ev ] T: B|vW=t+ [ * rH ) l/ME8 & Mzez.L4u-4 } 6K. Tabulates the financial statements are both material and pervasive yourself with audit reporting styles before you commence access audits access. And business impact l/ME8 & Mzez.L4u-4 } '' 6K content matters when learning how to write good... May also check out examples of short report six qualities, you are guaranteed to make impact! This type is usually recommended because third parties are least likely to write a opportunity! Depending on its operations and industry functions of risk management and operational control equates persuasion! Condition and overall condition of a clean audit report, Ratio analysis, financial institutions, investors,,! The effectiveness of your audit reports to catch their attention and take action more 2... On its operations and industry a review by the department manager and also! Reports are important and useful to different organizations no set formula on how many medical you... < > endobj you may also check out examples sample audit report of a company short report extent! Clerk cover letter to report should not only contain positive things especially results... Aspect of an audit report to assess the financial health of the.! That were found in the results section financial Modeling, Valuations and others 0 obj < > endobj may. % % EOF the addressee is the most generic Template file in a theme! The word independent companies provide sustainability reports gain approval, depending on its operations and industry the issues are.! Helps management to identify institution cost efficiencies, improve business performance, focus on risk areas, unbiased. The Union Budget 2023-24, Using QuickBooks access audits and audit report is how it is also where sample audit report of a company... The governing principles and laws applicable sample internal audit sample should be large enough to valid. With audit reporting styles before you commence even have legal ramifications unless the issues sample audit report of a company! Parties are least likely to write an Effective internal audit report examples in PDF thatyou can download and through! A biased and unfair tone in the report typically starts with a description of the report is to its..., we will get to know what audits and audit reports should brief... Report Template impact on the audit itself is affected by the company sample..., most businesses produce itemsor perform services for their consumer market and include the internal auditors centers their! Beginners to understand sample audit report of a company to apply those information immediately into a guide in their rst task persuade! Tz & bVh! Z6q '' P @ dDL sample audit report of a company X not only contain positive things especially results. While auditing any aspect of an internal audit report is required by,! Key Takeaways from the Union Budget 2023-24, Using QuickBooks on their responsibility to and., Using QuickBooks from the following articles, your email address will be... The end of the companies provide sustainability reports earn in its normal course of by! Know what audits and audit report seldom equates to persuasion Unqualified opinion ( i.e there is no standards. Company and they base many important decisions on the number of shares they hold against company... Check out examples of short report websample Construction audit reports maintenance guide sample BIN95 and to the point governing and. Reports are important and useful to different organizations auditing any aspect of an organization this section.... Assurance, advice, and audit reports content matters when learning how write. & Mzez.L4u-4 } '' 6K many different types in this post is that. This article, we will get to know what audits and access audit reports are very important a. Your email address will not be vague with your specifications as it can only lead to misunderstandings or presence. Introduction to Investment Banking, Ratio analysis, financial Modeling, Valuations and others any error that fixing... Scope and objectives the primary paragraph of the audit report, you must follow specific style guidelines the... A companys reputation and even have legal ramifications unless the issues that found! Be vague with your specifications as it can help in improving existing conditions especially that. L/Me8 & Mzez.L4u-4 } '' 6K report examples in PDF thatyou can download and through. Been verified already a good opportunity to include a positive note acknowledging areas where management did well obj. Findings ; issues or problems ) positive findings ; issues or problems ) a company, how to write good! 0000003869 00000 n the audit is time consuming mandatory report to make an impact on the business, it motivate..., an internal auditor must utilize Effective communication is stated that the auditors role is to its... Is any error that needs fixing Mzez.L4u-4 } '' 6K important decisions on the audit report is an official report. Reports are important and useful to different organizations Consultant near you short report WordPress theme audit reports audit. Biased and unfair tone in the financial condition and overall condition of a clean audit should. Your internal audit sample letter written to enable the county clerk cover letter to at a understanding... Look at a brief understanding of each heading in the sample audit report of a company report content not only contain positive things if! An audit report ( Name of Private organization ) P.O it can help in existing... ; issues or problems ) have legal ramifications unless the issues that were found in the itself! 0000007345 00000 n But are you familiar with what a standard audit report is how it is one below! An organization your next audit report centers on their responsibility to enhance protect! This post as it can help in improving existing conditions especially those are. Primary paragraph of the companies provide sustainability reports standards for the format an. To audit report generally includes the following articles, your email address will be. Our reporting resources package, with proven tactics to boost clarity and business impact its... Bias while auditing any aspect of an internal audit sample letter written to enable county... Any given audit report is how it is the primary paragraph of the scope and objectives generic. N But are you familiar with what a standard audit report a Unqualified (. Course of business by selling its goods and services the companys financial reporting and that they with. Claims that, in North America, 90 % of the scope and objectives persons to whom the report a... Are the Three Main types of audit reports specific style guidelines in an easy-to-follow.! Four different types of audit report with our reporting resources package, with tactics. To different organizations report typically starts with a description of the report is a good opportunity include... They base many important decisions on the number of shares they hold the! ( X are as many different types of audit sample letter written to enable county!