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Commissioners approve amendment to audit contract; auditors issue unmodified 2024 opinion
Summary
At a recessed meeting, commissioners approved an amendment to the county's audit contract and heard a presentation of the Scotland County 2024 single-county audit, which contained an unmodified opinion and three findings, including two Medicaid-related items.
Scotland County commissioners approved an amendment to the county's audit contract and heard a presentation of the county's full-year 2024 single-county audit, which issued an unmodified opinion on the financial statements but identified three findings, two related to Medicaid procedures.
The board moved and seconded to approve the amendment to the call audit contract by voice vote; the chair announced the motion carried. County auditors then presented a summary of the 2024 audit, saying they issued an "unmodified report," the standard favorable opinion on financial statements. The auditors said management provided a representation letter dated March 7 and that they were unaware of consultations between management and outside auditors.
Auditors told the board the report included three findings. One finding was timeliness-related; two were Medicaid findings. The auditors said the Medicaid issues prompted responses from the responsible department and that "no funds were involved in the findings." The presentation highlighted fund-balance and cash-position figures across funds: a general-fund total fund balance of about $17.0 million for year-end June 30, 2024, unassigned- and available-balance percentages used by the state's debt reviewers, and department-level revenue and expenditure summaries. Auditors noted the county used ARPA funds as revenue replacement and that the general fund balance rose from roughly $16.08 million to about $16.99 million year over year.
The auditors also flagged a financial-performance indicator related to fixed assets: accumulated depreciation exceeded 50 percent of total fixed assets (about $6.7 million accumulated depreciation on $12.8 million of fixed assets). The auditor said that triggers a request from the Local Government Commission (LGC) to document a long-term replacement plan, though it did not call the situation an immediate alarm.
The presentation included operating highlights for the county's water districts, noting positive cash flow and net-position changes after internal restructuring, and a discussion of property tax collection rates (about 96.89% collection reported). The auditors invited commissioners to call with follow-up questions.
No formal board vote on acceptance of the audit report was recorded in the transcript; the only formal action captured was approval of the amendment to the call-audit contract.
