County auditor calls FY23-24 "extremely difficult" as commissioners consider $2.09M carryforward

Jefferson County’s external auditor told commissioners the FY23-24 audit was "an extremely difficult process," pointing to changes in ledger systems and staff turnover that complicated closing the books. The auditor said the general fund ended the year up about $2.2 million and that the county was up roughly $2.6 million across all funds, while noting several transfers were needed to cover shortfalls in specific funds.

Why it matters: The audit affects budget planning, state reporting and the county’s ability to meet obligations. The auditor said final narrative and footnotes were pending but urged transmission to the state to avoid jeopardizing funding.

Key takeaways: The auditor described multiple interfund adjustments including a $5 million transfer to the fine and forfeiture fund, $600,000 to the ambulance fund and $400,000 to the 9-1-1 fund to cover shortfalls. The county presented a supplemental budget carryforward request of $2,089,504 to move FY24-25 funds into FY25-26, with proposed allocations for transportation, equipment and capital improvements (including specific line items and amounts presented to the board).

Public comment at the meeting addressed related topics including animal-control incidents and questions about whether the county has outreach programs for elderly and homeless residents. Commissioners asked staff to provide monthly revenue-and-expenditure reports at the board’s second meeting each month to improve budget monitoring.

Next steps: Staff and auditors expect to finalize the written audit early next week; the board moved to transmit the audit to the state once the final report is complete and to consider the supplemental carryforward request as part of upcoming budget work.