Caswell County hires consultant for FY25 audit completion and staff training, approves $40,000 agreement

Caswell County commissioners approved a consulting agreement on June 15 with Janna Sharp LLC to complete outstanding FY25 audit work, provide central-depository bank-reconciliation training to county staff and serve as the required skills-knowledge-and-experience (SKI) reviewer for the FY26 audit.

Staff said the $40,000 agreement is split into $25,000 for FY25 audit completion and bank-reconciliation training and $15,000 for FY26 SKI services. The county will fund the agreement with FY26 vacancy savings, encumber funds before June 30 and bring the contract forward for signature following legal review. Staff noted the county must have a qualified SKI reviewer to issue audited financial statements.

Several commissioners pressed for explicit training obligations so county finance staff gain the skills needed to perform central depository reconciliations and reduce reliance on outside consultants. The board moved to approve the contract and then voted to amend the motion to incorporate the consultant's June 15 email describing training deliverables; the amended motion passed. Staff said the contract will include insurance and conflict-of-interest provisions and that unused funds would revert to fund balance if not expended.

Commissioners noted risk: without a qualified SKI reviewer, audits could be delayed. Staff said the county is working to reconcile remaining audit items and expects auditors to begin work once outstanding items are provided. The agreement is intended to finish the FY25 audit and help establish processes to avoid future backlogs.