2017-09-20 SAO Exit ConferenceSAO Exit Conference
September 20, 2017
10:35 a.m.
Present: Commissioner Stamper, Commissioner Fund, Commissioner Jackson, Nina Sebastian of the
State Auditor’s Office, Bryson Bristol
Guests: Various county employees and members of the public and media
Recorder: Rieva Lester
Bryson Bristol and Nina Sebastian of the State Auditor’s Office (SAO) introduced themselves.
Bryson said the SAO had two findings.
Members of the audience introduced themselves.
Bryson discussed a handout shared with the commissioners and the audience.
Nina Sebastian said the SAO appreciates the help county staff provided.
Bryson said the audit covered Accountability, Financial Statement, and Federal Grant Compliance.
Bryson said the SAO looked at Open Public Meetings, financial condition, restricted funds, Interfund
loans, procurements, departmental cash receipting controls, third-party cash reporting.
Bryson gave a summary of the results of the audit (Schedule of Findings and Questioned Costs).
He then reviewed the SAO’s two findings: the first being “the county lacks adequate internal controls
over its calculation for determining major funds to be presented in its financial statements” and the
second being “the county did not have adequate internal controls to ensure compliance with federal
Davis-Bacon Act (prevailing wage) requirements.”
Bryson briefly summarized the handouts discussing internal control over financial reporting, compliance,
the county’s response and the purpose of the report.
Bryson said the SAO had a few minor exit recommendations.
He said the report will be published on the SAO website and said the audit cost is estimated at roughly
$69,100 plus travel costs.
He said the June 2018 audit will focus on accountability for public resources, financial statement, and
federal programs.
Suzette Smith of the Auditor’s Office thanked the group.
Meeting ended at 10:57 a.m.