Independent auditors give Gadsden County a clean opinion, note findings at sheriff’s office and clerk’s bank reconciliations

Auditors from Pervis Gray presented their report on Gadsden County’s financial statements for the fiscal year ended Sept. 30, 2024, saying they issued an unmodified—or “clean”—opinion on the countywide financial statements and on each constitutional officer’s statements.

Ryan Tucker, audit partner, said the county’s financial statements are “fairly stated in all material respects,” the highest level of assurance a certified public accounting firm can give. Tucker said auditors issued a clean opinion overall, while identifying several findings and recommendations.

Tucker described three categories of findings: several related deficiencies at the sheriff’s office—including delayed closing of the sheriff’s books (causing a late annual report), failure to complete a physical inventory of fixed assets, and delays in depositing funds received at the jail—and one finding at the clerk’s office involving bank reconciliations for the clerk’s accounts that were completed late. Tucker attributed the sheriff’s issues primarily to short staffing.

The auditors also reported other standard audit items: the county’s general fund has stronger reserves than in recent years partly because of ARPA and CARES Act funds; property-tax revenue increased; the county recorded about $12 million in capital expenditures (mainly roads and infrastructure) during the year; and the county added roughly $1.8 million in new lease financing and paid down about $2.4 million in outstanding bonds and obligations.

Tucker said the auditors performed single-audit procedures for federal and state major programs and reported unmodified opinions on those major programs, noting the federal and state grant totals the county spent (approximately $3.7 million federal and $9.4 million state across many programs).

Commissioners asked about the timing and operational causes of the findings; Tucker repeated that staffing turnover and timing of closing procedures explained several issues. The auditors recommended the county continue improving closing procedures, fixed-asset inventories, and timely deposit controls.

The commission received the audit into the public record by vote; no board action to change county policy or staffing was taken at the meeting. The clerk and sheriff were identified by the auditors as parties that should address the corrective actions described in the audit report.