2018-06-20 State Auditor Entrance ConferenceState Auditor Entrance Conference
June 20, 2018
10:30 a.m.
Present: Commissioner Fund, Commissioner Jackson, Commissioner Stamper, Becky Butler, Doug Carey,
Steve Walton, Wayne Whiton, Erik Martin, Archie Smith, Larry Grove, Rodney Reynolds, Lee Napier,
Suzette Smith and Graham Gowing (10:44 a.m.), as well as SAO representatives Bryson Bristol, DJ
Kirkwood, Olivia Crouch, Morgan Clack, Chandra Munger and Hannah Heelan
Recorder: Rieva Lester
Attendees introduced themselves.
Bryson Bristol of the State Auditor’s Office (SAO) discussed the SAO’s mission.
Lead Auditor DJ Kirkwood said the accountability audit will include self insurance, credit cards, cash
receipting at the fair, District Court, payroll disbursements, procurement for Public Works, financial
condition and accounts payable.
DJ said financial statements also will be audited, as well federal grant compliance. Grants to be audited
include highway planning and construction and the airport improvement grant.
The SAO representatives reviewed the engagement letter as well as the various levels of reporting.
Bryson said the audit is estimated to cost roughly $81,800, plus travel expenses. He said the cost is
slightly higher than originally anticipated.
Graham Gowing joined at 10:44 a.m.
Bryson said Suzette Smith is the SAO’s primary point of contact. He reviewed the dispute process as well
as loss reporting.
Meeting ended at 10:51 a.m.