Commissioners approve audit engagements, tax ad and line‑item transfer; fixed‑asset threshold proposed for later vote

Finance officer April Ham briefed the board on several finance items.

Fixed‑asset threshold. Ham said county auditors recommended raising the capital‑asset threshold from $5,000 to $15,000 so that only higher‑cost items are placed on the fixed‑asset inventory list; she presented the change as information and said the board would vote at a later meeting.

Audit and engagement letters. The board approved an agreed‑upon procedures (AUP) desk review for the Clay Creek Fire Department (the same process previously used for Cherry Lane Fire Department), approved the county’s annual audit engagement with its external auditors (RFC), and approved conducting a separate TDA audit under the county umbrella, per general statute. Each engagement was moved, seconded and approved by recorded unanimous votes.

Unpaid‑tax advertisement. The tax collector presented the annual list of unpaid 2024 real‑estate liens and the board authorized advertising tax liens with a recommended run in April (the presenter recommended April 16); the motion passed 5–0.

Line‑item transfer. The board approved a transfer from unappropriated fund balance to cover a missed FY23 invoice tied to registered‑deeds software (monthly subscription); the county confirmed funds are available to cover the transfer and approved the motion 5–0.

Actions recorded at the meeting were routine county finance and audit procedures; the fixed‑asset threshold change was presented for information and scheduled for a later vote.