Commissioners accept clean FY2025 audit; approve three‑year extension with McGee Herndon Pies

The Sweetwater County Board of County Commissioners unanimously approved the county’s fiscal year 2025 audit and authorized a three‑year extension of audit services with McGee, Herndon & Pies (MHP).

Stephanie Pickering, partner at MHP, told commissioners the firm’s work produced “a clean and unmodified opinion” on the county’s financial statements for the year ended June 30, 2025. She said auditors identified one material weakness and two significant deficiencies involving year‑end close items, revenue recognition and certain reconciliations; the audit adjustments had been posted for the 2025 statements, though some prior corrective actions remain listed as unresolved in the schedule of prior findings. Pickering said total federal expenditures audited were just over $8,000,000 and that the two federal programs tested — including the highway planning and construction program (assistance listing 21.027) — received clean opinions on compliance.

Chairman West asked for clarification about items in the summary schedule of prior audit findings; Pickering explained that while the current year’s audit adjustments were posted, some corrective action plans from prior years were only partially implemented and therefore remained unresolved. Commissioner Slaughter pressed whether a written corrective action (for investment interest reconciliations) would be sufficient; Pickering said monthly reconciliations and timely review should address the issue going forward.

Commissioner Richards moved to approve the FY2025 audit as presented; Commissioner Slaughter seconded. The motion carried on a unanimous voice vote.

Following the audit acceptance, commissioners discussed a proposed three‑year fee arrangement with MHP. County staff summarized recent audit fees (about $96,250 in 2023, $100,000 in 2024, $104,000 in 2025 plus $12,000 for draft financial statement preparation in 2025) and presented the firm’s extension proposal. Commissioners said they preferred to keep the existing firm for continuity and training reasons and voted unanimously to authorize the chairman to sign the extension.

The commission did not change any audit opinions or findings; it accepted the auditors’ recommendations and directed staff to complete the remaining corrective actions and sign the representation letter so MHP can issue the final, dated report.