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Audit finds Columbia County district complied with laws and controls; report due online in 1–2 weeks
Summary
An accountability audit covering Jan. 1–Dec. 31, 2024 found the district "complied in all material respects" with applicable laws and policies and noted no issues in grant compliance or fund transfers; the audit report is expected on the auditor’s website in one to two weeks.
An external audit of the district’s finances and procedures found no material compliance failures and concluded the district maintained adequate controls to safeguard public funds, the audit presenter told the Columbia County Board of Commissioners on Dec. 8.
"The district's operations complied in all material respects with applicable state laws, regulations, and its own policies, and provided adequate controls over the safeguarding of public resources," said Neil Landon, the presenter for the audit team. He told the board the audit covered Jan. 1 through Dec. 31, 2024.
The team reviewed specific risk areas and reported no issues in those tests. They examined compliance for federal grants, including the Flood Mitigation Assistance program, and obtained documentation showing expenditures were allowable under the grant agreement, Landon said. They also reviewed transfers of remaining district funds into county accounts (current expense, capital improvement and county road funds) and found supporting resolutions, journal entries and treasurer reports.
Landon said the engagement appears likely to remain within the cost estimate provided and thanked district staff for timely responses that helped keep the audit on schedule. "We expect the district's report to be published on our website in the next one to two weeks," he said; the audit team also will send the district an email with release instructions and a customer‑service survey.
Commissioners had no substantive questions during the presentation. One commissioner asked whether the audit included the Public Employee Retirement System; the presenter said it did not.
The audit team said they will provide a written report and an exit packet with details, including the screening procedures and the specific areas selected for further testing. The board did not take formal action during the meeting; staff will receive the report and the public will be notified once it is posted online.
