2017-07-26 SAO Entrance ConferenceState Auditor’s Office (SAO) Entrance Conference
July 26, 2017
11:40 a.m.
Present: Commissioner Stamper, Commissioner Fund (by phone), Commissioner Jackson, SAO Audit
Lead Nina Sebastian, SAO Assistant Audit Manager Katie Gravatt, Lara Seiler, Suzette Smith, Arny Davis,
and Grace Jimenez, Becky Butler, Scott Tinney, Erik Martin (11:47 a.m.)
Guests: Justyna Tomtas
Recorder: Rieva Lester
Attendees introduced themselves.
Katie Gravatt gave a brief overview of the audit for fiscal year 2016.
Nina Sebastian said items to be reviewed include Open Public Meetings, the county’s financial condition,
restricted funds, interfund loans, procurement in Public Works, procurement purchases, departmental
cash receipting controls at the senior centers, the animal shelter and at Public Works, as well as third-
party cash receipting.
Nina said financial statement and federal grants also will be audited.
Katie reviewed the levels of reporting: findings, management letters and exit items.
Katie said and her team have been in Lewis County for roughly two weeks. She said the audit likely will
last through mid-August.
Katie said Suzette Smith will be the contact person during the process. She gave a brief overview of the
audit dispute process, the audit survey and available resources.
Meeting recessed at 11:52 a.m. until 1:30 p.m.