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Audit firm reports conversion errors; county says major discrepancies corrected
Summary
Marina and Company presented findings from an accounting system conversion for fiscal year 2024–25, identifying omitted transactions, duplicated entries and sign reversals; the firm said significant discrepancies affecting cash and fund balances were identified and corrected but could not guarantee absolute assurance for every transaction.
Tanya Moffett of Marina and Company briefed the court on the firm's review of Gilliam County’s conversion from the locally developed Chaz accounting system to the Cassell platform. Moffett said conversion work intended to migrate historical transactions and detailed records from July–December 2024 had produced several compounding issues—omitted Chaz transactions, accounts payable sign reversals, duplicate cash and correcting journal entries—that affected reported balances and made audit work challenging.
Moffett described a two‑pronged approach: reconciling July–December 2024 records between systems and reviewing manual adjusting journal entries created during and after conversion. She said the engagement identified and corrected conversion‑related discrepancies affecting cash, fund balances and accounts payable, and that corrected balances have been substantiated; however, because the firm did not audit every transaction in fiscal year 2025 it could not give absolute assurance that other discrepancies do not exist. Commissioners thanked the firm and county staff for the work and said they would continue to review remaining items with staff and auditors.
