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Board tables proposal to raise audit threshold for county grant recipients to $30,000
Summary
Staff recommended increasing the county audit threshold for grant recipients from $15,000 to $30,000 and exploring alternatives (agreed-upon procedures); after extensive discussion the Board voted to table the matter until its October meeting to allow staff to develop options and an ad hoc review group.
The Board of Supervisors discussed a staff recommendation to raise the county’s financial-audit threshold for organizations receiving county funds from $15,000 to $30,000 and voted to table the issue until its first October meeting to give staff time to develop alternative accountability measures.
Ms. Sturgill (Speaker 10) presented the background: a recent request from Abingdon Youth Football and Cheer, which received $26,000, prompted a review of audit thresholds and options to reduce the burden on small nonprofits. She recommended increasing the threshold to $30,000, noting procurement practices and auditor input. "My recommendation is to increase the threshold for audits and review to 30,000," Sturgill said.
Board members expressed concerns about accountability and potential fraud. Suggested alternatives included a limited "agreed-upon procedures" engagement, a memorandum of understanding that spells out use of funds, attestations with receipts, spot audits at the county's discretion, or temporary delays in enforcement. Sturgill outlined what an agreed-upon procedures audit might include: sampling disbursements, tracing invoices to canceled checks, reviewing minutes for commitments and verifying nonprofit filings.
Rather than act immediately, the Board agreed to form an ad hoc staff-and-supervisor group to draft options and tabled the item until the Board’s meeting on Oct. 14. The motion to table passed by voice vote, 7-0.
