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Stokes County placed on state 'unit assistance' list after audit issues, officials say current audit is on track
Summary
Finance staff told commissioners the county scored 65 in the state's annual audit review and was placed on a 'unit assistance' list because of repeated internal-control deficiencies, delayed audits, reconciliation problems and a 2024 budget violation; staff said the current audit is progressing well and state coaching support has been offered.
Tammy, a county finance official, told the Stokes County Board of Commissioners that last week the state notified the county it had been placed on a "unit assistance" list after receiving a score of 65 during the state's annual audit review process.
She said the state identified several areas that pushed the county past the threshold for listing: repeated delayed audits going back multiple years, internal-control weaknesses, untimely subsidiary-ledger reconciliations to the general ledger, a 2024 budget violation and a lack of required bonding for the finance officer. Tammy also said an incorrect mileage reimbursement rate was cited in 2024.
"When they review the audits they score them. Every county ... has a potential 45 points that don't really cause them to be on the list. But when you go over the 45 points, you get put on the list. And Stokes County got a 65," Tammy said.
Tammy told commissioners the state assigned a coach — Anne Moore from the North Carolina Treasures Office (as referenced in the packet) — who will work with county staff to identify corrective actions and training opportunities. She said the county's current audit engagement is in good shape: the Department of Social Services portion is complete, roughly 87% of the remaining audit is reported, and staff expect draft results to be prepared soon with a goal to finish before the statutory deadline.
Commissioners responded by noting the audit issues largely stem from turnover and a recent software transition that increased reporting demands. Several commissioners praised finance staff for working long hours to get the county back on track and said engagement with the state's Local Government Commission (LGC) and audit staff could be constructive.
Next steps: staff will schedule coaching and follow-up meetings with the assigned state coach and continue work to complete the current audit. No formal remedial order or county action was reported at the meeting.
