Curry County looks to outside consultants after finance director resignation; clerk to help close audit

Curry County held a March 7 finance workshop to address the resignation of Finance Director Kina Wolf, plan completion of the county's 2023 audit and lay out steps for the 2024 audit and the coming budget process.

The meeting focused on short-term steps to close out the 2023 audit and longer-term options for finance coverage, including hiring consultants and splitting the combined finance/HR post Wolf had held. County staff said they will contract Wolf to finish limited work on the 2023 audit while the county evaluates consultant options for ongoing accounting support.

"Our finance director, Kina Wolf, resigned," a county official identified in the meeting as Ted said, describing the vacancy and the county's immediate needs. Ted said the county planned to contract with Wolf to finish the small amount of work remaining on the 2023 audit so the audit can be completed "by the end of this month" or sooner.

County staff and elected officials described three related issues: closing out the 2023 audit, preparing for a separate 2024 audit, and starting the budget process for 2025 (referred to in the meeting as "'25"). The group agreed the 2023 work was limited and that hiring Wolf on a short contract would be the most efficient way to finish the audit rather than onboarding a new, full-time candidate.

County Treasurer Nick said he and staff are maintaining day-to-day operations while the county seeks longer-term help. "We're waiting on the email from Moss Adams for their recommendations," Ted said, referring to Moss Adams, the county's auditors, who will provide a list of consultants experienced with rural local governments. Commissioner Jay Trost, on the phone during the meeting, said he looked forward to seeing Moss Adams' consultant list and also hearing about consultants used by nearby Gold Beach and Port Orford.

The meeting also discussed staffing the HR responsibilities Wolf had handled. Ted recommended splitting the finance and HR duties rather than seeking a single hire to fill both roles. Several staff members named in the meeting'Ida, Julie and Natasha'were identified as available to help with HR tasks during the transition.

Shelly, identified in the meeting as the county clerk, said she met with Commissioner Trost and was willing to "help however I needed, during this transition." Shelly said the clerk's office could provide additional oversight if needed and described staff work that had begun to scrutinize claims more closely. She said staff's review uncovered payments for routine fairground services charged to transient lodging tax (TLT) funds, "which is not legal," and that reallocations had already been made to correct that.

Officials outlined the timetable for budget work: department-head reviews next week, supplemental adjustments to close the fiscal year in March, and a budget committee schedule beginning in April. The county intends to appoint a budget officer and budget committee chair at the first April meeting and to use outside consultant support as needed for budget writing and number-crunching.

No formal motions or votes were recorded during the workshop. Next steps described in the meeting are: contracting with Wolf to finish limited audit work on the 2023 audit; awaiting Moss Adams' consultant recommendations for ongoing finance support and consultants used by Gold Beach and Port Orford; meeting with department heads next week to review budgets and prepare supplemental adjustments; and scheduling budget committee actions in April.

The workshop concluded at about 2:17 p.m. with officials saying they would return with recommended consultants, an updated assessment of the 2024 audit's needs and a proposed schedule for the April budget committee work.