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Board adopts line‑item appropriation and authorizes pre‑audit accounting support
Summary
Finance staff presented a reconstructed line‑item budget and the board adopted appropriation resolution 25‑18. The board also authorized the county administrator to enter additional statement(s) of work with the county auditor or procure outside accounting services to complete pre‑audit reconciliations and AFR preparation.
Julie Kaylor and finance staff presented a line‑item reconstruction of the FY25 adopted budget and requested adoption of appropriation resolution 25‑18 to appropriate expenditures by line item. Staff said the reconstruction reconciles adopted department numbers, removes expired grants and accounts for staffing and contractual obligations. The board adopted Resolution 25‑18 on roll call.
Finance staff also outlined outstanding accounting tasks needed to prepare for the external audit, including prior‑year trial‑balance reconciliations, current‑year reconciliations and drafting the annual comprehensive financial report (AFR) and student activity fund statements. Staff said CLA, the county’s contracted auditor, can provide pre‑audit accounting services under a statement of work; staff noted a $167,000 line in the finance budget for accounting and auditing services.
After discussion about recruiting full‑time finance staff, the board directed the county administrator to enter an additional statement of work with CLA for pre‑audit support (or to proceed with procurement if CLA cannot perform under the existing agreement). The vote authorizes the administrator to secure accounting services needed to complete reconciliations and support timely audit completion.
