County official says federal financial audit found no reportable findings; management letter flags procurement policy

County staff told the Columbia County Board of Commissioners on Sept. 22 that the county’s recent federal financial audit produced no reportable findings but included a management letter with recommendations on procurement policy. The staff member said the auditors flagged how the county recorded transfers related to the flood-control zone and that some coding choices made variance figures appear large even though the money was accounted for.
The presenter said, “there’s no findings in the federal financial audit this year,” and described a separate management letter that recommends aligning the county procurement policy more closely with federal regulations. The staff member said they and a consultant raised objections to the recommendation but that auditors recorded the comment in the management letter.
The county also outlined plans for an upcoming accountability audit. The presenter said the most recent audit segment cost about $27,000 and that an upcoming phase was estimated at about $14,000, with consultant work billed at roughly $140 per hour. Staff said the accountability audit work would begin within one to two weeks.
Commissioners and staff discussed next steps: correcting accounting codes used for the flood-control-zone transfer, reviewing the procurement-policy language identified in the management letter, and sharing the management-letter material with county auditors and contacts in the state auditor’s office. No formal action or vote was taken at the meeting.