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Sheridan County officials say state audit release caused confusion; commissioners vote to put annual audit out for RFP
Summary
County officials told commissioners a state audit release and disputed extension date created noncompliance letters for many local governments, potentially delaying state payments; the board voted to issue an RFP for the county's annual audit to test the market and plan for a possible auditor change starting FY 2026-27.
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Sheridan County officials told commissioners that a recent audit release by the State Department of Audit led to widespread letters of noncompliance and confusion over a deadline for extensions, and the board voted to issue a request for proposals for the county's next annual audit.
Cameron, a county official, said the county had requested an extension tied to federal single-audit guidance and had expected a Feb. 15 deadline. "Everyone in the state was assuming February 15 was the extension date, and they came back and said no, January 7," Cameron said, describing how the discrepancy briefly put county payments at risk while auditors and the state exchanged follow-up correspondence.
Commissioner Arzley proposed issuing an RFP for the required annual audit to ensure the county gets the best service and price. Commissioners discussed the audit's complexity, concerns that some firms may decline to bid given Sheridan County's component units, and the need for a clearly written RFP that specifies the county's expectations. The board discussed targeting a start date for a new auditor of July 1, 2026, if a change were to occur, but Cameron said a changeover could require 293 months to implement.
After discussion the board moved and approved placing the required annual audit out for RFP. Commissioners emphasized they would not be obliged to accept the lowest bid and said they would include experience requirements to ensure a firm could handle Sheridan County's audit complexity.
Cameron told the board he will present more detailed information about the audit letters and the county's next steps at the next staff meeting and at the Feb. 3 regular meeting, including any risk of short-term payment delays from the state.
The motion to issue an RFP passed with an affirmative vote; the county will draft RFP language and attempt to solicit bids within the discussed window. If no qualified bids are received in time, commissioners said they may shift an effective date for any auditor change.

