County auditor warns late ACFR, missing federal schedule and staffing gaps; supervisors urge training and hires
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Summary
County auditor Joe Paul Gonzales told the audit committee the FY24/25 ACFR is delayed because material department submissions missed the Sept. 5 close, RMA has not provided a complete Schedule of Federal Awards (CIFA), and two senior auditor positions left the office; supervisors urged hiring or contracting and targeted training for departmental fiscal staff.
County Auditor Joe Paul Gonzales told the audit committee on Jan. 13 that the county’s annual comprehensive financial report (ACFR) for fiscal year 2024–25 remains incomplete because several departments submitted material transactions after the Sept. 5 year‑end close and the Schedule of Federal Awards (CIFA) from the Resource Management Agency (RMA) has not yet been provided to the auditor’s office.
"One of the things that is very important is...the CIFA has not been completed," Gonzales said, explaining the external auditor needs the complete schedule to begin the single audit process under federal rules. He added two senior accountant/auditor positions recently left the auditor’s office — one retired and one position was eliminated — reducing the office’s capacity to perform the close and the intensive reviews the ACFR requires.
Supervisors and the auditor identified root causes including RMA staffing gaps and the need for stronger departmental fiscal capacity. Board members asked whether departments have adequate fiscal staff and whether targeted training or consultant support would help meet the September deadline next year. The auditor said the office already runs in‑person ERP and closing trainings and that he insists candidates for accounting roles demonstrate basic accounting proficiency before hire; he also supported producing additional training to reduce future errors.
Board members urged pragmatic solutions: hire or contract for missing accounting skills, provide repeated in‑person training for departmental fiscal staff, and designate a project owner to close gaps before next year’s deadline. The auditor said the county will coordinate training and is interviewing candidates for a vacant accounting position in RMA.
Gonzales also explained that some capital improvement project revenues posted after the close will need budget augmentations in FY 25–26 and that tasks such as W‑2 and 1099 preparation, state financial transactions reporting and the single audit timetable remain pressing.
The audit committee did not adopt new policies at the meeting but asked the auditor and CEO to coordinate hiring and training plans and to report back to the committee with a proposed remediation timeline.