Madison County auditor warns accounting shortfalls could block budget certification; board leaves $100,000 in budget for outside help
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Summary
Madison County Auditor Michelle Brea told the Board of Supervisors the county cannot certify its budget unless month‑end balancing is completed; she urged the board and treasurer to authorize outside forensic accounting work, noting $100,000 is in the budget to cover outside services.
Michelle Brea, Madison County auditor, told the Board of Supervisors that persistent problems closing month‑end accounts threaten the county’s ability to certify its fiscal year budget to the state.
"We will not be able to certify our budget if this is not done," Brea said, describing repeated attempts by her office and outside software support to resolve balancing errors and saying the system’s problems may be compounded by "previous bad acts of the treasurer's office." She asked supervisors to work with the treasurer and consider bringing in outside forensic accounting help to complete the accruals and protect statutory obligations.
Brea said state valuations were completed "as of yesterday, January 26," and that the county has secured an extension for the fiscal‑year audit to June 30, 2026. She warned that without corrected accruals the county "could result in us not being able to write additional money from this year" and that mandated raises could be difficult to fund if the books are not balanced.
Supervisors pressed for options and timing. Board members asked Brea to consult with the treasurer about whether a forensic audit is needed immediately or whether internal resources can finish the work. Brea said she would first try internal staff and redeploy her first deputy; she added that she did not want to spend scarce county funds unnecessarily but would request outside services if internal remediation failed.
Board discussion noted that the budget contains funds for outside services. Brea and supervisors referenced a budget line that "has $100,000 in there" for outside assistance, and members asked staff to provide a clearer breakdown of the budgeted amounts and the expected cost of a forensic review.
What happens next: the auditor asked to be included in follow‑up conversations with the treasurer and the board. Supervisors said they would monitor accrual progress and, if the treasurer deems it necessary, bring the forensic‑audit decision back to a future regular meeting for formal direction.
The board did not adopt a specific forensic‑audit contract during the meeting but agreed to continue the conversation and to use the special‑meeting/workshop process if the treasurer and auditor recommend immediate action.
