Newaygo County finance committee ratifies $3.74 million in payments, approves budget amendments and preliminary audit

The Newaygo County Finance Committee on Wednesday, March 19, ratified $3,743,236.66 in February payments, approved $396,725.70 in semi-monthly expenditures, adopted budget amendments and transfers for February 2025, and reviewed a preliminary audit that county staff said showed only minor adjustments.

The actions matter because they finalize the county’s month-end spending, update February budget lines after grant and billing changes, and begin a formal process to re-bid audit services after roughly a decade with the current provider.

Committee members voted through a package of routine business early in the meeting. A motion by Commissioner Charles Trapp, seconded by Commissioner Paul Melama, approved the meeting agenda. The committee then approved the minutes of its March 5, 2025, meeting, ratified the February 2025 monthly check register for $3,743,236.66 and approved the semi-monthly detail analysis for March 19, 2025, totaling $396,725.70. Each of those motions carried on voice votes.

County staff reviewed the February budget amendments that the finance office presented. Staff said the amendment work reflected several small reductions in state grant funding and other adjustments; one example cited was a $22.05 reduction to the veterans department budget. The committee also discussed an unexpectedly large jail water bill that staff reported as $16,000 after a meter malfunction. County staff said prior $1,000 bills over the past two years had been incorrect, and that higher billing for the jail was plausible because of the facility’s population.

County Administrator (name not specified) summarized the preliminary audit from Raymond, the county’s auditors, and told the committee the audit "looks fantastic," while noting a few minor accounting adjustments. The administrator said the county will go out for bids for audit services this year; the current contract had not been re-bid in roughly 10 to 15 years.

The audit presentation to the committee included multiple references to implementation of recently issued Governmental Accounting Standards Board (GASB) standards. Staff described implementation of an accounting-change standard listed in the audit as GASB Statement No. 100 (accounting changes and error corrections) and said other GASB pronouncements affecting compensated absences, certain risk disclosures and future reporting-model and capital-asset disclosures will affect reporting in coming years. Staff identified one reporting effect as changes in what the financial statements classify as a major versus nonmajor fund in the delinquent tax fund columns for prior fiscal years.

There were no items from the public-comment period during this meeting and no substantive challenges to the motions presented. The committee adjourned at about 9:43 a.m.

Votes at a glance

- Approve meeting agenda — Motion by Commissioner Charles Trapp; second Commissioner Paul Melama; outcome: approved (voice vote). - Approve minutes of the March 5, 2025, Finance Committee meeting — mover/second not specified on the record; outcome: approved (voice vote). - Approve semi-monthly detail analysis (03/19/2025) — mover recorded as Commissioner Mikey; second recorded as Commissioner Coke; amount: $396,725.70; outcome: approved (voice vote). - Ratify February 2025 check register — amount: $3,743,236.66; mover not clearly named on the record; second Commissioner Paul Melama; outcome: approved (voice vote). - Approve February 2025 budget report with amendments and transfers — Motion by Commissioner Charles Trapp; second Commissioner Culp; outcome: approved (voice vote). - Adjourn meeting — Motion by Commissioner Kalk; second recorded as Commissioner Kalk; outcome: approved (voice vote).

The committee directed staff to distribute the audit report to committee members and to proceed with the planned request for proposals for audit services; no formal contract award was made at the March 19 meeting.