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Washington County audit presented; board approves formal response to LGC requirement
Summary
Auditors told the Washington County Board the fiscal‑year 2023 audit was completed with no unresolved disagreements; commissioners approved submitting a required response to the Local Government Commission's new FPIC worksheet within 60 days.
The Washington County Board of Commissioners received the county's fiscal‑year 2023 audit and approved sending the required response to the Local Government Commission (LGC) after an auditor presentation on Jan. 8.
County Manager and County Attorney Curtis S. Potter introduced Stuart Hill of Thompson, Price, Scott, Adams & Co., P.A. (TPSA), who reviewed the audit of the county's governmental and business‑type financial statements for the year ended June 30, 2023. Hill said the auditors "appreciated working with" Finance Officer Missy Dixon and her staff and reported no disagreements with management and no significant difficulties performing the audit. The auditors noted a prior‑period adjustment to correct the construction‑in‑process balance for the School Project and said management had corrected all non‑trivial misstatements.
Hill explained a change in LGC procedure: the commission now requires a completed spreadsheet that flags any Financial Performance Indicators of Concern (FPICs). If the worksheet identifies FPICs, the county must submit a detailed audit response within 60 days of the Board meeting where the financial statements are presented; that response must be signed by the entire Board, the Finance Officer, and the County Manager. After the presentation, Commissioner Carol V. Phelps moved to approve the letter to the LGC regarding the auditor's findings, recommendations, and fiscal matters; Commissioner John C. Spruill seconded and the motion carried unanimously.
The auditors also reviewed five years of financial information. The presentation showed a 2023 General Fund total fund balance of $13,571,403 and an unassigned fund balance of $7,838,661, representing 51.29% of General Fund expenditures (figures presented by TPSA). Hill noted that the audit included supplementary schedules and that the firm performed limited procedures on required supplementary information without issuing opinions on those schedules.
The Board congratulated the Finance Office for its work. The next step outlined in the presentation is preparing and submitting any required LGC responses within the stated 60‑day deadline.
The Board did not debate or amend the audit presentation at length; it voted to approve the letter to the LGC as moved by Commissioner Phelps. The Board's approval starts the timeline for the county's formal reply to the LGC.
