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County audit approved by Local Government Commission; commissioners question early circulation
Summary
Auditor Cassie Wilson told the Board the 2024–25 audit was completed and approved by the Local Government Commission; commissioners raised concerns that copies had circulated before the Board received them, but auditor and County Attorney said the audit showed no findings and that the School of Government found the Board met the law.
Cassie Wilson, CPA of Martin Starnes & Associates, presented the final audit for Wilkes County’s 2024–25 fiscal year after reconvening the meeting at 5:48 P.M. She told the Board the firm had "completed it and sent it to the Local Government Commission," and that the LGC had given approval a few days earlier.
Commissioners asked about timing and whether the audit had been released prematurely to outside parties. Wilson said the firm did not release the audit before LGC approval and that they have a secure process for transmission; she said the audit had no reportable findings. County Attorney Tony Triplett and Wilson said they also contacted the UNC School of Government, which confirmed in a response that the county met the letter of the Local Government Budget and Fiscal Control Act in connection with contested pay raises.
The Board discussed collection and fund‑balance figures. Auditor Wilson noted that sales tax timing changed (90‑day in arrears) and that the 2025 collections averaged about 96% when vehicle and property figures were combined. Interim Finance Director Zachary Lovette said the county currently anticipates using approximately $7 million of fund balance in the current budget plan. Board members thanked staff and the auditor for their work and asked for a follow‑up report as needed.
