Lincoln County approves FY2024–25 audit; audit shows $2.21 million detention center deficit

Auditor Dan McArthur told the Lincoln County Board of Commissioners on Dec. 15 that the FY2024–25 audit carries a clean opinion but includes a change for compensated absences and several budget overexpenditures. He reported an ongoing Detention Center Enterprise Fund deficit of $2,211,251.

"Recorder/Auditor Amy Elmer does a terrific job," McArthur said while presenting the report and noting there were no difficulties requiring consultation with outside professionals. The audit identified excess expenditures in the Hospital District Clinics ($1,876), Genetic Marker Testing ($189), and the Pioche Public Utility (PPU) Water Enterprise Fund ($23,023). McArthur attributed the PPU overage to higher‑than‑anticipated services and supplies and increased depreciation, including rising electrical costs.

Recorder/Auditor Amy Elmer presented recent fund balances earlier in the meeting: General Fund $4,468,184.18; Federal In Lieu $985,846.70; Grants $339,494.00; Detention Center had a negative balance of $84,189.63; Solid Waste $54,625.81. The Board approved vouchers and the audit in separate motions.

Commissioner Lisa Poulsen moved to approve the audit as presented; Commissioner Mike Reese seconded. The motion carried with all voting in favor. McArthur said the Detention Center deficit is expected to continue; no specific corrective action plan was adopted at the meeting. He noted any response to the PPU statutory violation will be handled by Lincoln County Water District (LCWD) representative Wade Poulsen.

The audit presentation and vote ended the Board’s formal review of the county’s FY2024–25 financial statements; the County will incorporate any necessary follow‑up actions through department‑level responses and the LCWD as appropriate.