Independent auditors from McManus Associates presented Garfield County’s 2024 Annual Comprehensive Financial Report, explaining their audit work, issuing an unmodified (clean) opinion and providing a Governing Board letter with recommendations.

The auditors described the scope of their work — verifying ledger balances, reconciling bank and investment statements, reviewing receivables and fixed assets, testing liabilities and single-audit federal grant compliance — and emphasized that the county received an unmodified opinion, meaning external users can rely on the financial statements. Auditors noted the county historically manages funds prudently and that Garfield County is one of a small number of counties audited by the firm that carries no bonded debt.

Key recommendations in the governing‑board letter:
- Fairgrounds cash-handling and reporting: auditors found instances of noncompliance with county policy, including delays in invoicing sponsors, purchase-card reconciliations, incorrect vendor billings and difficulties reconciling cash deposits and payouts, and recommended improved controls and that the county proceed with replacement reservation software budgeted for 2025 when cost‑effective.
- Treasurer’s Office segregation of duties: turnover in 2024 left a temporary situation where employees could accept payment, sign checks and perform bank reconciliations; auditors recommended restoring segregation of duties (the Treasurer’s Office agreed and has taken steps to correct it).
- Purchasing-card limits: auditors recommended the county revise its policy to set standard, predetermined card limits so employees cannot inadvertently exceed procurement thresholds and thereby circumvent procurement controls.

Auditors praised county finance staff for preparing the records and supporting the audit, noting the volume of work and the number of work papers reviewed. The board had no formal action to take; auditors will file the final report with state and federal stakeholders as required.

Why it matters: the unmodified audit opinion affirms the county’s financial statements for use by grantors and oversight agencies. Recommended control improvements — especially at the Fairgrounds and in purchasing-card policy — aim to strengthen internal controls and reduce the risk of accounting errors or delayed revenue recognition.

Outcome: Presentation accepted; staff to consider auditor recommendations and implement remedial measures as appropriate.