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Merrimack County audit shows $10 million net-position gain; auditors flag inmate account reconciliation
Summary
Finance Director Aaron Turner reported the county's net position improved by about $10 million and a general fund balance of about $15 million; auditors recommended implementing monthly reconciliations for the Inmate Custodial Fund and urged succession planning; an RFP for audit services will be issued because Roberge & Company will not provide audits after 2027.
Finance Director Aaron Turner presented the Merrimack County 2025 audit to the Board of Commissioners on May 26, reporting an improvement in the county's net position of approximately $10 million and a general fund balance of roughly $15 million.
Turner said auditors raised a reconciliation issue in the Inmate Custodial Fund: the year-end bank balance did not reconcile with individual inmate account totals. County management attributed the discrepancy to timing of store purchase transfers; auditors recommended adopting a documented monthly reconciliation process with supervisory review to address the gap. Turner also said auditors recommended that the Board prioritize succession planning as part of its annual strategic review.
Turner told the Board that Roberge & Company will not provide audit services after 2027 and that the county will issue a request for proposals (RFP) for auditing services, which may increase future audit costs. No specific schedule or estimated cost for the RFP process was provided during the meeting.
