The 2 articles below is my classmate discussion post can you please give explanation why you agree with the articles below ?

1. The name of the auditors for Washington County is S.B. Company that is located in Ownings Mills, Maryland. 2. According to the opinion section if the report, there are no unfavorable issues, and Washington County is operating fairly with GAAP. 3. As of 2022 when the report was published, there are no issues or concerns within the MD&A section of the report. Unused vacation days and overtime hours may create cash flow issues in the future fiscal years. Washington-County-MD-Combined-FS-SA_YE06-30-2022_FinalSigned.pdf (washco-md.net)1. What is the name and city of the auditors for the ACFR? I believe it's the The Office of Audit Services and Management Support Orlando. 2. Does the auditors' opinion reveal any unfavorable issues? From what I have read I do not see any unfavorable issues for 2023. 3. MD&A section: Discuss any highlights or issues of concern. Orlando total net and expense have increased over the year. As well as government activities revenue that increased 4.0%. Then the business activities revenue has gone up 11.5% since last year. https://www.orlando.gov/files/sharedassets/public/v/1/documents/obfs/annual- report/2023_annual_comprehensive_financial_report.pdf