Leon County accepts FY23-24 audit; commissioners ask for corrective-action status report

The Leon County Board of County Commissioners voted unanimously July 8 to accept the fiscal year 2023-24 annual audit and financial statements and directed staff to provide a status report on corrective actions once the county's audit oversight committee has reviewed and finalized a plan.

The vote followed extended discussion focused on the number and severity of findings the external auditors identified in the annual financial report. Commissioner Bill O'Keefe, who pulled the audit for discussion, described the count of findings as "an unusual number of significant and material major findings" and said the board had a responsibility to oversee the county's financial controls.

The audit included five material weaknesses and several significant findings, a higher concentration than auditors found in comparable counties, according to remarks by O'Keefe. O'Keefe told the board those findings indicate elevated risk of reporting errors or potential misappropriation if not addressed quickly.

Representatives from the Leon County Clerk of Court and Comptroller's office responded at the meeting. Kenneth Ken, identified as chief deputy in the clerk's office, said the clerk's office had already reviewed the auditor findings, had responded within the audit report, and was working with departments and constitutional officers to correct identified items. County Administrator Vince Long said the county and the clerk's staff had identified choke points in the closeout and reporting processes and expected fewer findings and a quicker turnaround next year after changes in staffing and process improvements.

Commissioner O'Keefe asked that a corrective-action plan be returned to the board; he emphasized that many items identified in an audit represent process weaknesses that can recur if not comprehensively addressed. County staff and clerk's office leaders said they would pursue a "two-pronged" approach: department-level fixes coordinated by Finance and Office of Management and Budget (OMB), plus work by the audit oversight committee and internal audit staff.

After a substitute proposal to require an immediate board-level corrective-action presentation failed for lack of a second, the board approved the staff recommendation to accept the audit, with an explicit direction that a status report on corrective actions be provided to commissioners after the audit oversight committee completes its review.

The board's action does not change the audit opinion, which remained an unmodified opinion reflecting that, after auditor testing and adjustments, the financial statements were presented fairly. The county administrator and clerk's representatives said they believe the steps now underway ' including earlier coordination with departments during the year, additional internal-audit capacity and process changes ' will reduce findings in the next audit.

Commissioners who spoke during the discussion noted the complexity of the county's financial operations, which include county departments and the offices of five elected constitutional officers. But they emphasized that the presence of findings ' particularly multiple material weaknesses ' required more active follow-up to reduce risk.

The board recorded no roll-call on individual commissioner votes at the meeting; the motion to accept the audit and request the corrective-action report passed unanimously.

Looking ahead, staff said they will coordinate with the clerk's office and the audit oversight committee to produce a timeline and status report for the commission to review publicly.