Hubbard County approves accounting technician posting after CLA review finds gaps in finance operations

CliftonLarsonAllen consultants presented a business‑operations assessment of the county’s finance functions and recommended reorganizing the Auditor‑Treasurer’s office and adding staff to improve financial reporting and meet state deadlines, the county administrator said. The board voted to post an accounting technician position immediately.

The consultants summarized their work as a three‑part review of structure, processes and systems and said they interviewed 12 staff members and reviewed documents to produce prioritized recommendations. Miranda Wendland and Susan Iverson of CliftonLarsonAllen outlined gaps in written policies, decentralized workflows, and limited capacity for financial reporting and year‑end audit preparation.

The report found the county currently relies on outside auditors and state assistance for financial statement preparation and recommended creating two chief deputy positions—chief deputy auditor and chief deputy treasurer—plus additional support staff. “The addition of the staff would allow for more accurate financial reporting, would support your audit at the end of the year, and allow the finance team to turn around quality, reliable information,” Iverson said.

Jeff, the county administrator, told commissioners the county currently pays about $150,000 annually for outside audit/reporting services and expects hiring at least one position to reduce that cost. “I think over half of that has been to do financial reports,” Jeff said, referencing past payments to external auditors.

Commissioners discussed timing and sequencing. CLA proposed a timeline that begins recruitment and restructuring this year, with a first‑review date for the Auditor‑Treasurer position scheduled for April 18 and a target to have a restructured finance organization in place by the end of the calendar year. Commissioners asked that the new Auditor‑Treasurer be involved in selecting subsequent finance hires; CLA and administration said that participation was feasible given the timeline.

After discussion, the board approved a motion to post an accounting technician position in the Auditor‑Treasurer’s office. The motion passed with three votes in favor and two opposed; commissioners did not record roll‑call names in the transcript. The administrator said anticipated audit‑cost savings would help pay for the initial hire and that a second requested position would be considered in the 2026 budget process.

The CLA report also recommended technology and process changes: centralizing vendor management, implementing a cash‑drawer/payments integration with the county’s Tyler and IFS systems, documenting month‑end and year‑end close procedures, and moving more vendors from check to ACH payment where appropriate. CLA emphasized that some systems (for example, state tax and election systems) are mandated by state requirements and will remain part of the shared environment.

County leaders said staff have already begun documenting processes and that consultants would continue to support training and implementation work. The board directed staff to proceed with posting the accounting technician and to return with budget and hiring updates as the process advances.