COUNTY AUDITOR
The audit drawer now reaches back through the early office examinations, the 2013–2014 records crisis, later reconciliation work, and the modern Gateway/SEFA/AFR findings.
Claims, compensation, capital assets
SBOA reported no salary ordinance, compensation-process problems, capital-asset record issues, and other Auditor comments.
B43477 / 2012$526,621 over appropriations
The County General Fund exceeded budgeted appropriations by $526,621; sampled claims also included payments without Board approval.
B45648 + B45649 / 2013The record crisis
The county audit disclaimed an opinion because key ledgers, records and reconciliations were not properly maintained. The supplemental report showed a $1.714 million Auditor–Treasurer ledger difference.
B47732 / 2014SEFA understated $1,021,744
Six federal grants were omitted and three were overstated, producing a net $1,021,744 understatement in the federal-awards schedule.
B59790 / 2021Uploads + backdated entries
Required annual files arrived after an audit request; SBOA also reported $576,220 in correcting entries made in 2022 but backdated to 2021.
B61669 / 2022AFR omissions + training certification
Multiple office funds were omitted from the AFR. The report also says training was certified while documentation was missing for three of seven employees tested.
83920S / 2023AFR repeat finding
Two funds’ activity was missed by the software conversion, overstating ending cash and investments by $220,780.
MASTER FILEFull twenty-year audit history
See every major era, repeat chain and all 70 original source PDFs.