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Baker County commissioner says audit likely to miss JLAC March 31 deadline
Summary
Commissioner Mobley told the Baker County Board that issues in the county's 2023 audit work — incomplete trial balances and grant reconciliations — make it unlikely the county will meet the March 31 Joint Legislative Auditing Committee deadline; staff recommended notifying JLAC and continuing work with auditors James Moore and CKH.
Commissioner Mobley told the Baker County Board of County Commissioners on March 18 that the county's 2023 audit is unlikely to be complete before the March 31 deadline set by the Joint Legislative Auditing Committee (JLAC).
Mobley, who said he has been in regular contact with Ben Clark, an auditor with James Moore, said the contracted CPA (CKH) and James Moore are still completing bank reconciliations and correcting entries so the trial balance can be produced. He said grant receivable balances, missing carryforward entries from the 2022 audit and other discrepancies remain under review.
"There's a high probability that we're not going to hit this 03/31 deadline," Mobley said, adding that county staff and the auditors were working on single-audit sampling and other tasks but that substantial work remained.
Mobley said the sheriff's office had returned requested items and appeared close to finishing its single-audit sampling, while county and clerk accounting work still required additional adjustments. He said Clerk's Office contacts Stacy Harvey and Cheryl Ruiz had submitted documentation to auditors and that he had spoken to Jeff Cox about the sheriff's responses.
Mobley recommended the board notify JLAC now rather than wait for the March 31 deadline, saying County lobbyist Chris Doolin advised transparency and earlier notification to JLAC about the risk of missing the deadline. He said he has been in frequent contact with JLAC and that JLAC staff are aware of the audit team's ongoing work.
The board did not record a formal vote on the notification; Mobley said his recommendation was to forward the email update that summarized the auditors' status to JLAC and to continue working toward completion.
Why it matters: Missing JLAC's deadline can trigger follow-up procedures and further oversight. Mobley and staff emphasized continuing cooperation with auditors, the importance of clear documentation from the clerk and sheriff's offices, and setting internal deadlines to reduce the risk of future delays.
What remains to be done: according to Mobley, CKH must finish trial-balance corrections and James Moore must complete program identification for single-audit testing; sample pulls and reconciliation to supporting documentation remain ongoing.
The board asked staff to summarize weekly audit updates and to send the commissioners a consolidated status before the end of March. Mobley also suggested establishing internal process changes to avoid similar delays in future audits.
