Glacier County receives clean exit audit; commissioners praise staff and plan contract renewal

Clayton Johnson, introduced as the county's auditor, told the Glacier County Commission on May 18 that the county received unmodified (clean) audit opinions on its financial statements and on compliance for its one major federal program for fiscal year 2024-25.

"In our opinion, the financial statements referred to above present fairly in all material respects," Johnson said, summarizing the independent auditors' reports. He told commissioners the audit package contains three audit reports (financial statements, a report required by government auditing standards, and a major-program compliance report), and that the auditors found no reportable internal-control deficiencies, no material weaknesses and no significant deficiencies.

The presentation explained that the county's single-audit requirement was triggered by federal spending thresholds for major programs and that auditors followed the Uniform Guidance (2 CFR Part 200) in testing compliance. Johnson said the county had one major federal program this year and that the auditors issued an unmodified opinion on that program's compliance.

Johnson walked commissioners through key financial-statement concepts and balances, noting items that appear in the reports such as deferred outflows and inflows related to pensions and other post-employment benefits (OPEB), a net pension liability listed at $4,800,000, an OPEB liability of $600,000, and an ending government-wide net position of about $25,000,000. He also noted $2,600,000 in revenues collected in advance tied to grants that have been received but not yet spent.

Commissioners and staff responded with thanks and context. One commissioner recommended that other counties consider hiring a chief financial officer to provide daily oversight of bookkeeping and financial controls, saying that having dedicated financial leadership helps produce the steady, clean audit results Glacier County has seen in recent years: "I would recommend all counties... hire a financial officer to actually come in and be on top of your books every day," the commissioner said.

Speakers repeatedly praised county staff and the county's finance lead (referred to in the discussion as Ms. Nelson Manga/Chancy) for their work in improving processes and for cooperating with the auditors. Judge Kitson said the county had "come a long way" and noted that staff endurance and attention to detail contributed to the results.

The commission clarified that the exit presentation is informational and does not require a formal vote. Commissioners said they intend to present a new audit contract for approval soon; the current engagement had reached its last contracted year. The next regular meeting was scheduled for Thursday, May 21 in Cuppang.

The audit reports, Johnson said, are intended to be read together (financial statements, the government-auditing-standards report, and the major-program compliance report) and include notes and required supplemental information that provide additional context for the numbers.

No compliance findings or audit exceptions were reported in the exit presentation. Johnson said the county qualifies as a low-risk auditee because of recent clean opinions and timely filings. He invited commissioners to contact him with follow-up questions after the meeting.