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Commissioners warned of continued delays in FY23-24 audit; sanctions remain a risk
Summary
County staff and commissioners reported outstanding audit issues tied to receivables, interfund transfers and trial-balance reconciliation; commissioners said they are pessimistic the auditor will meet internal deadlines and asked staff to track consultant costs incurred to complete the audit.
Commissioners received an update on the Baker County fiscal-year 2023-24 audit and expressed frustration about ongoing delays.
County staff told the board auditors had developed questions about receivable balances after reviewing a new trial balance; meetings were scheduled with the clerk's office and the auditor to address those items. Staff said audit work on capital assets, payables and preliminary single-audit procedures will continue while the receivable and interfund-transfer questions remain outstanding.
Staff reported a Teams call scheduled with the clerk and auditor to screen-share trial-balance details and that they expected more movement the following week. A written auditor update noted priority items remaining: receivables, interfund transfers and budget questions.
Commissioner Bennett and other commissioners expressed low confidence the audit will be completed by the board's target date (previously discussed deadlines of Oct. 17 and Nov. 17 were referenced). Bennett said he expects the county may face sanctions if the work is not completed and asked staff to track additional consultant costs incurred to finish the audit because the county is paying for consultant work above planned budgets.
Staff said the clerk's office has engaged a contractor to assist and the county consultant (CKH) is working through outstanding items; commissioners urged that responsibility for compiling and submitting required documents rests with the clerk's office.
The board did not take formal action on the audit at the meeting; members asked for continued status updates and a final accounting of extra consultant costs.
