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Home My WebLink About2026-09-08 SAO Exit ConferenceState Auditor’s Office (SAO) Exit Conference September 8, 2026 2 p.m. Present: Commissioner Pollock, Commissioner Brummer, Commissioner Swope, County Manager Ryan Barrett, Becky Butler, Graham Gowing, Grace Jimenez, Ellen Steveson, Shelly Stewart, State Auditor’s Office (SAO) Program Manager Lisa Carrell, SAO Audit Lead Tony Cuevas Guest(s): Recorder: Rieva Lester Public comment: None. State Auditor’s Office (SAO) Program Manager Lisa Carrell and SAO Audit Lead Tony Cuevas provided a recap of the state’s audit of the county’s financial statements and federal grant compliance for Jan. 1 to Dec. 31, 2025. Lisa and Tony said Lewis County received a clean audit with no findings or material errors, and they noted that the only items identified were two exit recommendations, both of which were related to financial statements from the Treasurer’s Office: • Monthly cash reconciliation: The SAO found that the process for reconciling monthly cash and investment balances was inadequate and resulted in errors. As a result, the SAO said, cash and investments were overstated and investments were understated. The SAO recommended the county “provide appropriate training to employees responsible for completing reconciliations to ensure they have the necessary knowledge and skills to perform the reconciliations accurately.” • Financial statement preparation: The SAO found that the preparation and review process for financial statements was not able to effectively identify and correct all errors, leading to errors throughout the financial statements and notes to the financial statements. The SAO recommended the county “enhance its financial statement preparation and review process to ensure the accuracy of their financial statements and notes to the financial statements.” Lisa and Tony noted that the two “exit items” are for management’s consideration only and are not referenced in the audit report. Lisa and Tony said the SAO is still completing its accountability audit for 2025. Meeting adjourned at 2:11 p.m.