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County accepts FY 2024 audit, approves recreation-site finishes and formation of animal‑shelter fundraising committee
Summary
McDowell County accepted a clean FY 2024 audit and approved finishing additions at the county recreation center while directing staff to form a fundraising committee for a planned replacement animal shelter.
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The Board of Commissioners on March 10 accepted McDowell County’s fiscal 2024 audit after auditor Serena Henson of Loudermilk, Church & Company presented a “clean, unmodified opinion.” Henson said the firm would respond to comments from the state treasurer’s office if any edits were required; other than a delayed issuance the audit contained no material weaknesses, significant deficiencies or statutory violations.
Recreation Center finishes and furniture: County staff told commissioners the new recreation-center pool is expected to open for the swim season this summer. Commissioners approved using remaining project funds to pay for three items outside the construction contract: replacement bleachers inside the gym (quotes ranged from about $28,000 to $40,000), repaving an adjacent parking lot and resurfacing locker-room floors. The board moved and approved an allocation from project overage funds to complete those items so they will be available for the coming sports seasons.
Animal shelter fundraising committee: Staff reported earlier land‑sale and ARPA set‑asides totaling about $1 million toward a replacement animal shelter. An earlier preferred site assessment found a proposed lot at 226 South unsuitable; staff have since identified a Spalding Road site adjacent to the law‑enforcement center that a project architect found suitable. Commissioners directed staff to contact potential committee members to lead fundraising for the balance of costs and to return with a recommended committee.
Why it matters: The audit acceptance affirms the county’s financial reporting for FY 2024. Approving recreation‑center finishing items will allow the facility to host events with improved seating and amenities; forming a fundraising committee advances a long‑planned replacement animal‑shelter project.
Context and next steps: Henson said the county’s available general‑fund balance (including revaluation fund) stood at about 32.9% of expenditures, above the 20% statutory minimum. The county manager will coordinate the recreation renovations and return with committee recommendations and fundraising plans for the animal‑shelter effort.

