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Assessor backs forensic audit after discovery of district distribution errors, board approves contract
Summary
Curry County assessor described apparent distribution errors totaling specific amounts and supported a forensic audit bid (phase 1 estimated $125,000–$150,000). County staff confirmed a forensic-audit contract has been signed to begin work.
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Kylie Wagner, Curry County assessor, told the board on Oct. 1 that her office had identified apparent errors in district distributions and supports a full forensic audit.
Wagner summarized a Sept. 23 special meeting in which the board approved a bid for a forensic audit priced at $125,000 with a not-to-exceed figure of $150,000. She said phase 1 would include a preliminary assessment of district distributions and a detailed sampling of about 10% of those distributions from July 2019 through June 2024. Wagner said her office found a $1,100,000 line-item that should not have been there and cited two unpaid or mis-posted district amounts: $64,103.49 to County General and $10,806.51 to the 4-H district.
Wagner urged the board to proceed with a complete forensic audit and suggested other audit targets such as payroll, road funds and cash-receiving processes. Director of County Operations Ted Fitzgerald told the board the forensic-audit contract is signed and auditors have been engaged to begin work. The board did not provide additional detail or schedule for public reporting of audit findings during this meeting.
The forensic audit’s scope and final cost will be determined by the contract and its phases; Wagner described the initial sampling plan but said the assessor’s office has additional questions outstanding that prompted the request for a detailed audit.

