Lincoln County commissioners approved a 2023–24 corrective-action plan July 23 after staff and external auditors presented steps to address repeat findings identified in prior audits.
Finance Director Lennon Pierce summarized the county's recent audit history, saying the transition to a new audit firm had identified accounting controls that needed strengthening. "Through the transition to the new audit firm... a couple of accounting controls were identified that needed to be worked on," Pierce said, and he told commissioners the county had begun implementing corrective steps.
Donnie Wolt, representing Soeren CPAs (the contracted audit firm), told the board that repeat findings from FY23 were not surprising because the FY23 audit was finalized late and that the FY25 audit work underway should allow many items to be corrected. "I would anticipate that a lot of these particular findings... would begin to drop off or be eliminated completely," Wolt said.
Commissioners reviewed the written plan of action in the packet, asked procedural questions about adoption, and voted to approve the plan. County staff said they have started corrective measures and will continue interim procedures and the FY25 audit work with the contracted auditors.
The board's approval formally adopts the plan of action; staff will carry out the corrective steps and auditors will perform follow-up procedures as part of the upcoming audit schedule.