The Unified Government’s Chief Financial Officer and external auditors presented the 2024 Annual Comprehensive Financial Report (ACFR) at the July 31 meeting, reporting improvements in audit timing and internal controls while listing several areas needing follow‑up.

Shelley Kneben, the Unified Government chief financial officer, said her team has focused on three priorities: “financial accountability, transparency, and sustainability.” She told commissioners the organization has completed multiple backlogged audits and implemented an enterprise resource plan (Workday) that consolidated payroll systems and reduced staff time for recurring tasks.

Jacob Holman, lead audit partner from Forvis Mazars, summarized the independent audit work and said the firm planned to issue an unmodified (clean) opinion on the 2024 financial statements. Holman highlighted the speed of recent work while noting remaining areas for management attention: the financial close process (timeliness and consistency), inventory tracking at departmental levels, grant drawdown timeliness, presentation changes for custodial fund reporting, and ensuring timely commission meeting minutes and conflict‑of‑interest disclosures.

Notable findings and reforms
- Timing and backlog: The finance staff and auditors completed three comprehensive audits covering prior years in about 18 months. The 2024 audit was presented roughly seven months after fiscal year end — a marked improvement over previous years.
- Clean opinion planned: Auditors told commissioners they intend to issue an unmodified opinion, meaning the firm found the financial statements and disclosures materially accurate.
- Internal controls and monitoring: Management described new “early warning” data‑analytics that flag unusual p‑card, accounts‑payable and payroll transactions; the p‑card program now automatically suspends cards that are not reconciled within 30 days.
- ERP efficiencies: Workday has consolidated payroll and other functions and reduced duplicate manual processes, contributing to lower staff time on repetitive tasks.
- Debt strategy and sustainability: CFO Kneben restated that the commission adopted a debt pause and a new borrowing strategy to improve long‑term fiscal sustainability and free operating resources.

Audit recommendations and follow‑up
Auditors recommended management continue improving the financial close timetable, better track departmental inventory and grant drawdowns, ensure conflict‑of‑interest disclosures for decision makers, and complete outstanding meeting minutes. Jacob Holman said forensic and process improvements are customary follow‑ups and that his firm had already identified “areas for consideration” which management is addressing.

Commissioner comments
Commissioners praised the improved timing and urged continued focus on department‑level budget discipline and transparent, actionable KPIs. Some commissioners requested more granular department‑by‑department expenditure reporting to help identify opportunities for cost savings.

Speakers
- Shelley Kneben, Chief Financial Officer, Unified Government - Jacob Holman, Partner, Forvis Mazars (audit lead) - David Johnson, County Administrator

Why it matters
A clean audit strengthens the government’s credibility for borrowing and investor interest and reassures residents that public funds were accounted for, but the report also flagged operational details that, when addressed, could produce additional cost savings and improve transparency for commissioners and the public.