2020-07-23 SAO exit conference re FY 2018 auditSAO Exit Conference re FY 2018 audit
July 23, 2020
3:04 p.m.
Present: Commissioner Stamper, Commissioner Fund, Commissioner Jackson, Steve Wohld, Suzette
Smith, Andy Caldwell, Gary Fredricks, Larry Grove, Caldwell, Graham Gowing, Kaity Nissell, Arny Davis,
Grace Jimenez, Katie Conradi, SAO Audit Lead Beau Villarreal, SAO Audit Manager Bryson Bristol, Becky
Butler, Shelly Stewart, Scott Tinney, Steve Walton, Sara Heinricher, Jonathan Meyer, JP Anderson, Matt
Jaeger, Steve Wohld, Lara McRea
Guests: Dr. Lindsey Pollock, Bill Serrahn
Recorder: Rieva Lester
SAO Audit Manager Bryson Bristol said the State Auditor’s Office (SAO) audit was for Jan. 1 to Dec. 31,
2018, and that the county had a clean accountability audit.
SAO Audit Lead Beau Villarreal said the following was reviewed:
• General ledger software conversion
• Budget compliance at the Coroner’s Office
• Cash receipting – timeliness and completeness of deposits at Community Development and
Public Health and Social Services departments
• Sheriff’s Office – property room, disposition of property, forfeiture reporting, citation
reconciliations, tracking of confidential funds and cash receipting
• Payroll – overtime at the Solid Waste department and leave tracking and accrual at the
Prosecutor’s Office and at the Risk Management department
• Procurement – public works
• Compliance with public works projects – prevailing wages and change orders
• Accounts payable – general disbursements
• Financial condition
• Open public meetings – documentation of minutes and executive sessions
Bryson reviewed the preliminary results of the FY 2018 audit, noting that there was a finding linked to a
lack of timely reporting.
The group discussed the county’s conversion to a new system as well as implementation of new
Governmental Accounting Standards Board (GASB) standards, which delayed the timely filing of its
reports.
Bryson said the SAO found that Lewis County complied with all requirements regarding federal grants.
Bryson said the SAO found that Lewis County’s financial statements were presented fairly.
Bryson said the county already has addressed its delayed reporting.
Beau commended Lewis County staff, and especially Suzette Smith, for being helpful, professional and
diligent. He noted that the estimated cost of the audit had been $89,000 but that actual costs totaled
about $104,200.
Bryson said the report will be published online.
Bryson said the next audit, the 2019 audit, will be conducted in August 2020 and will review the
following:
• Accountability for Public Resources
• Financial Statement
• Federal Programs
Bryson said the 2019 audit is expected to cost $98,500, plus travel costs.
Meeting ended at 3:46 p.m.