Franklin County approves 2025 audit engagement after auditor reports no fraud and system migration discrepancies

The Franklin County Commission on Jan. 7 accepted a review of the county’s 2024 finances and authorized the chairman to sign an engagement letter with Rodney M. Burns CPA LLC to perform the 2025 audit.

Auditor Rodney M. Burns told commissioners the primary issue in 2024 stemmed from the county’s transition to the Tyler financial system, which left “several hundred thousand” of differences between the legacy and new accounts when balances were rolled forward. Burns said the discrepancies required adjustments but that his review found “no evidence of any fraud” and that the county is “in good financial shape” with adequate reserves.

Why it matters: The commission is rebuilding routine audit timetables after a software transition. Burns said resolving the Tyler-related account mapping will be time-consuming but achievable; commissioners expressed a preference for a more timely 2025 audit to inform the 2027 budget process.

Commission discussion focused on reconciliation steps and service continuity. Burns described how payroll and a self-funded health insurance trust were being tracked in different accounts and how the new system’s account structure caused apparent imbalances that are fixable through adjustments and account-number restructuring. Burns said he would provide remaining adjustments to the treasurer’s office in the coming days.

The commission then moved to authorize the chairman to sign the 2025 audit engagement letter with Rodney M. Burns CPA LLC; the motion passed unanimously.

The next steps: Burns said timing for the 2025 audit will depend on how quickly account balances are reconciled during 2026; commissioners asked staff to prioritize cooperation with the auditor so the county can have audit results earlier in the year.