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Finance director outlines audit problems, payroll fixes and $1.2M year‑end estimate
Summary
Miss McBride told the Board she found an out‑of‑balance FY2025 trial balance, undocumented payroll procedures and staffing shortages; staff are documenting processes, instituted electronic timekeeping, and estimate about $1.2 million could be added back to the general fund if current forecasts hold.
Miss McBride, the county finance presenter, told the Board she inherited a finance office with staffing shortfalls and an FY2025 trial balance that needed reconciliation. "The trial balance needed to be cleaned up. This was a huge issue," she said, and described extensive reconciliation work that auditors must review before a draft audit can be prepared. She said auditors are back on-site and staff are targeting the end of July for audit completion.
McBride described operational fixes completed since November 2025: splitting duties that had previously rested on a single employee, implementing electronic timekeeping (completed countywide by May 2026), moving payroll to biweekly pay with payments in arrears to comply with FLSA, and conducting a leave-audit that corrected inconsistent leave advances. She said the county paid penalties for missed payroll tax deposits to stop daily interest and intends to appeal those penalties. "We paid them," she said of the penalties, and explained staff will pursue abatement or reasonable-cause relief while improving deposit controls. McBride also offered a quick fiscal projection saying, "If we spend every dime we have in the budget, then the estimate is there'll still be $1,200,000 to add back into your general fund at the end of the year."
