►
From YouTube: Board of Commissioners Special Meeting May 14, 2019
Description
This is a special meeting of the Board of Commissioners on May 14, 2019.
Audit results from CLA, year ended June 30, 2018
B
A
C
D
Thank
You
Don,
we
put
together
a
PowerPoint
slideshow
that
we'll
go
through
and
we'll
highlight
our
presentation
as
Don
said,
and
then
at
the
end
we
will
take
any
questions
or
if
you
have
questions
throughout,
please
stop
me
and
I
will
answer
any
questions
that
you
may
have.
First
I'd
like
to
thank
Don
and
his
staff
Don.
D
They
had
a
quite
a
challenge
of
putting
together
the
financial
statements
and,
as
you're
aware,
they
are
being
issued
very
late
compared
to
in
prior
years,
I'm,
due
to
some
extenuating
circumstances
that
the
county
is
dead
to
deal
with
regarding
the
prior
administration
and
in
addition
with
the
simple
system
implementation
they
went
through.
So
with
that
said,
we'll
move
on
to
the
presentation.
D
E
D
D
There
we
go
all
right,
nothing,
a
little
battery
couldn't
work,
so
we're
gonna
walk
through
the
scope
and
responsibilities
in
a
financial
seminar.
It
require
communications,
audit
findings,
the
single
audit
findings,
Gatsby
kind
of
emerging
issues
that
you
should
be
aware
of,
that
we
went
over
with
finance
and
then
we'll
move
through
with
any
questions,
we
did
do
an
audit
of
the
June
30th
2018
financial
statements.
D
We
issued
our
reports
on
internal
controls
in
conjunction
with
our
audit
reports,
and
we
issued
a
report
on
the
major
federal
programs
under
a
single
audit
and
the
major
state
programs
under
a
single
audit
which
we're
going
to
cover
today,
and
then
we
also
issued
a
letter
to
those
charged
with
governance,
which
is
yourselves
that
highlighted
the
responsibilities
we
are
to
communicate
with
you,
which
is
what
I'm
here
to
do
today.
So,
in
addition
to
the
presentation,
you
also
have
a
letter
that
has
been
issued
to
your
attention.
D
I'll
back
up
one
side,
we
did
our
audit
in
a
four
phases.
The
planning
and
strategy
phase
is
done
close
to
your
end
and
actually
a
little
bit.
We
caught
interim
field
work
which
we
do
during
our
planning
phases
and
that
evolves
as
the
audit
goes
on,
especially
in
this
case.
They
continue
to
evolve,
as
new
issues
were
noted
and
uncovered
that
we
had
to
consider
for
our
audit
phase.
Two
was
the
system
evaluation,
where
we
evaluate
internal
control
structures
and
go
through
that
process,
as
well
as
IT
structures.
Phase.
D
Three,
then,
is
our
testing
and
our
analysis
and
then
phase
four
is
where
right
now
we
issued
our
reports
and
we
were
in
the
follow
up
and
presentation.
Phase
orders
require
communication,
we've
audited
in
accordance
with
generally
accepted
auditing
standards.
The
purpose
of
an
audit
is
obtain
reasonable,
not
absolute
assurance
about
whether
financial
statements
are
free
from
material
misstatements,
assess
accounting
principles
used
in
significant
estimates
made
by
management
and
to
evaluate
the
overall
presentation
of
the
financial
statements
in
this.
D
The
county's
aspect
that
it
means
they're
all
in
accordance
with,
what's
known
as
the
Gatsby's
governmental,
Accounting
Standards
Board
issues,
the
guidance
here
to
follow
for
accounting
practices.
In
addition
to
the
generally
accepted
accounting
principles,
we
did
issue
our
opinion
on
the
financial
statements.
Our
opinion
was
an
unmodified
opinion,
which
is
a
clean
opinion,
so
we
did
a
lot
of
work
to
go
through
a
lot
of
the
fraud
risk
procedures
that
we
had
to
go
through
to
get
there,
but
we
were
able
to
issue
a
unmodified
opinion.
D
We
did
have
a
to
emphasis
as
a
matter
paragraphs
within
our
financial
statement
report.
One
is
for
the
implementation
of
gatsby
75,
which
was
for
the
recording
of
your
other
post-employment
benefits.
The
other
post-employment
benefits
similar
to
the
pension
it
used
to
be
where
you
only
reported
a
piece
that
you
did
not
pay
for
during
the
year
now.
The
entire
liability
is
showing
up
on
your
financial
statements,
so
anything
you've
promised
to
pay
to
current
employees
as
they
retire
is
basically
its
projected
and
that
amount
is
booked
under
your
financial
statements.
D
Currently,
that
piece
was
one
hundred
and
twenty
five
point:
five
million
dollar
Restatement
for
you
all.
For
this
year,
every
government
had
to
implement
that
this
year,
that's
part
of
the
Gatsby
75
implementation,
so
everybody
was
going
through
that
the
amounts
differ
from
County
to
County,
depending
upon
what's
your
pet
plan,
currently
funds
for
retirees.
D
In
addition,
we
did
have
a
correction
of
error
in
emphasis
of
matter.
There
was
a
issue
noted
the
construction.
Progress
was
still
the
way.
Some
amounts
were
closed
out
in
the
past,
so
that
was
corrected
this
year
as
a
prior
period
adjustment.
It
was
above
our
materiality
so
any
time
it's
above
our
materiality
threshold,
we
actually
do
go
back
and
restate
the
opening
balances.
D
These
are
detailed
in
note
10
of
what's
called
the
cap
for
the
comprehensive
annual
financial
report
that
you
all
have
a
copy
of
significant
accounting
policies.
Where
I
describe
to
note
one
of
the
finished
statements,
we
evaluated
those
significant
accounting
policies
made
sure
that
they
were
in
accordance
with
industry
standards
and
that
they
seemed
reasonable.
D
Based
on
the
circumstances
and
again,
the
major
change
this
year
for
in
accounting
principles
was
that
implementation
of
gatsby
75
for
open
liability,
which
had
that
beginning
amount
of
125
million
significant
disclosures,
always
bring
that
the
detention
of
governance
I
know
the
kafir'
document
is
very
large
200
and
some
pages.
It
is
a
lot
to
read.
D
A
couple
areas
you'll
want
to
highlight
is
the
management's
discussion
analysis
in
the
beginning,
and
then
here
we've
highlighted
some
significant
disclosures
that
you
would
want
to
look
at
mainly
the
debt
open
pension,
because
those
are
long-term
liabilities
that
how
you
budget
for
now
will
imp.
It
will
be
impacted
in
the
future.
So
those
are
things
to
consider
as
you're
doing
your
budgets
and
projecting
your
long-term
financial
planning.
Also
the
net
position
of
fund
balance
notes.
Obviously
you
always
need
to
know
those
what's
restricted
committed.
D
What
do
you
have
available
to
spend
and
budget
for
when
we
evaluated
the
significant
management's
judgments
and
estimates
the
areas?
What
we
wanted
to
bring
to
your
attention,
where
we
focused
on
allowance
front
collectibles,
the
use
of
useful
lives
of
capital
assets,
liability
for
open
pension
incur,
but
not
reported
as
your
self
insurance
amounts
and
where
you
estimate
what
has
been
occurred,
but
has
actually
not
been
reported
that
you
may
owe
for
in
the
next
fiscal
year
fair
value
of
estimates
while
they
are
based
on
current
market
pricing.
D
They
actually
is
that
as
an
estimate
in
general
and
again,
it
can
change
on
a
day
to
day
basis.
So
we
do
consider
that
estimate
and
then
the
landfill
closure
post
closure
cost.
You
use
an
engineering
firm
that
actually
helps
project
that
helps
management
project.
What
that
liability
is
for,
therefore,
any
statements,
so
we
obtained
that
report
and
reviewed
the
underlying
information
in
that
to
make
sure
it
was
reasonable.
D
We
did
have
some
corrected,
miss
statements
this
year
again.
The
way
this
document
works
is
our
audit.
Opinions
are
the
only
thing
we
actually
are
responsible
for
and
own.
Everything
else
is
a
responsibility
of
management
in
the
financial
statements.
So
management
is
responsible
preparing
them,
they
review
them.
Then
we
audit
them.
After
we
get
that
when
we
get
done
our
procedures
as
we're
going
through
it,
if
we
find
something
needs
to
be
adjusted,
we
bring
that
to
management's
attention
as
a
proposed.
D
Adjusting
journal
entry
management
then
has
the
responsibility
of
accepting
that
proposed
adjustment
and
then
booking
it
through
the
financial
statements.
This
year
we
had
few
areas
that
we
noted
that
we
had
a
post
adjustments,
for
they
were
the
landfill
post
closures,
accounts
receivable
due
to
other
governments,
long
term
liabilities,
and
when
they
were
implementing
OPEC,
we
had
some
adjustments
to
those
numbers
that
we
provided
them.
Then
we
have
what's
known
as
uncorrected
misstatements.
These
were
things
that
fell
below
our
materiality
threshold,
that
we
did
not
feel
needed
to
be
corrected
and
that
they
would
not.
D
If
they
were
not
made,
would
not
make
the
financial
statements
misleading.
We
bring
those
to
the
attention
of
management.
They
then
have
to
agree
that,
yes,
we
agree.
This
does
not
make
our
friend
in
statements
misleading,
but
not
including
this
information.
Essentially,
a
lot
of
these
things
are
timing,
things
or
they're
estimates
where
we
may
have
a
differing
opinion
on
the
estimated
number
than
they
do
or
therefore,
invoices
that
came
in
after
your
end
that
they
didn't
go
back
and
accrue
for
so
it's
a
timing
and
estimates
that
long
range
would
work
out.
D
They
just
we
didn't
make
them
go
back
and
adjust
that
year-end
balance
numbers
for
these
and
they
were
comps
adapts
and
accruals.
Your
pension,
spiking
accrual
accounts
payable
payroll
accruals,
some
cash
flow
accrual,
conversions,
the
landfill
post
closures
and
proceeds
from
the
sale
of
capital
assets,
which
was
a
very
small
amount.
So
these
were
again
they
were
not
material
to
financial
statements
and
they
will
be
made
in
future
years
or
adjusted
up
to
actual.
D
We
had
no
disagreements
with
management
management
was
very
cooperative
professional.
During
the
audit
process,
we
were
told
by
management
in
our
representation
letter
they
did
not
consult
with
any
other
accountants
for
the
application
of
any
generally
accepted
accounting
principles
or
governmental
accounting
standards,
and
there
was
no
major
issues
discussed
with
us
prior
to
us
being
brought
in
as
the
auditors.
The
county
went
through
an
RFP
process
which
we
were
selected
at
that
time
to
conduct
the
audit,
which
was
then
the
contract
was
then
brought
to
you
all
for
approval.
D
I
will
say
that
in
our
letter
you
will
see
that
we
did
list
out.
There
was
some
difficulties
with
the
audit.
There's
difficulties
related
to
additional
procedures
we
had
to
perform.
We
related
to
the
fraud
risk
that
we
identified
or
that
were
even
presented
to
us
after
we
took
over
the
engagement
and
going
through
and
as
the
fall
went
on
and
the
indictments
were
rolled
out,
there
was
additional
procedures
that
affect
our
audit,
which
we
had
to
do
significant
amount
of
work
on.
In
addition,
there
was
a
new
system
implementation
that
took
us
and
management.
D
A
significant
amount
of
time
required
to
actually
get
the
finished
names
prepared,
and
that
is
why
you're
getting
them
now,
plus,
in
addition
to
that,
there
was
a
significant
amount
of
turnover
in
the
finance
department.
So
therefore,
the
finance
department
took
some
time
and
had
to
go
really
go
through
the
numbers
and
when
they're
merging
things
together.
D
Audit
findings,
we
issued
our
report
and
internal
control
over
financial
reporting,
appliance
and
other
matters
based
upon
our
government
auditing
standards.
This
is
also
known
as
our
yellow
book
report.
We
had
six
material
weaknesses
that
we
identified
nine
cific
deficiencies
and
one
instance
of
non-compliance.
The
difference
between
the
two
I
put
the
formal
definitions
in
the
presentation.
D
Basically,
what
I
can
say
is
that
a
material
weakness
is
a
internal
control
issue
that
we
noted
that
caused
either
a
material
adjustment
to
be
made
to
the
financial
statements,
or
that
we
think
could
cause
a
material
adjustment
to
be
made
to
the
finished
statements
or
could
have
impact
them
in
a
material
mount
which
we
set
materiality.
So
when
we
look
at
it,
this
is
what
these
are
material
weaknesses.
D
If
it
doesn't
reach
that
threshold
materiality
and
the
chances
are
remote
that
it
may
happen
not
get
detected,
then
it
falls
into
the
definition
of
a
significant
deficiency
material
weaknesses.
The
areas
we
noted
this
year
was
the
preparation
of
the
schedule
of
federal
and
state
awards.
That
was
also
an
issue
of
non-compliance.
D
There
were
some
changes
made
by
the
state
auditor's
office
this
year
and
how
the
direct
payments
were
to
get
recorded
on
the
schedule
of
federal
awards
and
state
awards.
That
communication
was
made
to
previous
members
that
are
no
longer
with
the
county.
So
therefore
it
didn't
get
updated
into
the
schedule.
So
when
we
got
the
schedule
we
had
to
require
some
revisions
be
made
to
it
before
it
would
be
completed.
We
had
review
of
the
opah
entries.
D
We
noticed
some
changes
there
that
were
made
approval
of
wire
transfers,
recording
of
liabilities
for
the
storm,
water,
surety,
bonds,
recording
of
receivables
for
insurance
policies
and
recording
of
construction
in
progress.
So
those
were
our
six
areas
of
material
weaknesses
that
we
noted.
Those
are
detailed
in
the
compliance
section
of
the
financial
statements
that
you
have
significant
deficiencies.
We
noted
these
review
and
approval
of
management
time
cards.
D
Authorization
and
procurement
cards
are
also
known
as
peak
our
debt
limit
increases
reconciliation,
review
of
automatic
revenue,
batch
postings
review
and
approval
of
general
disbursements,
accrual
of
year-end
invoices
review
of
urine
payroll,
complimentary
user
controls
to
the
EMS
Billings.
Whenever
you
use
a
third
party,
there's
complimentary
controls
that
the
counties
should
be
implementing
the
manual
check,
maintenance
and
writing
process
are
the
sheriff's
office
and
approval
of
expense
reimbursements
for
department
directors.
Again.
D
D
We
also
issued
a
management
letter
which,
basically,
these
are
issues
that
we
think
we
still
should
bring
to
your
attention
that
warrants
your
attention
and
management's
attention
and
could
be
improved
for
best
practices
in
the
future
sales
tax,
receivable
and
the
the
timely
submission
of
those
to
the
State
disbursement
reconciliations
accounting
functions
performed
outside
the
general
ledger.
With
the
system
implementation
this
year
are
the
financial
statements
needed
to
be
mapped
outside
of
that
system.
D
So
again,
that
is
a
risk
and
the
best
practice
is
to
have
it
all
within
one
system
to
prevent
errors
or
mistakes
from
being
made
board
oversight.
We
also
recommend
some
some
detail
board
oversight
and
then
issues
around
contracts
about
maintaining
contract
lists
all
in
one
department
where
some
of
the
areas
we've
noted.
These
are
all
detailed
in
our
managed
maleta,
which
was
also
issued
to
you
all.
D
The
single
audit
results.
Here's
our
major
federal
programs
that
we
tested
the
Supplemental
Nutrition
Assistance
Program
known
as
the
snap
cluster,
the
Temporary
Assistance
for
Needy
Families
called
the
TANF
cluster
Social
Services,
Block
Grant
and
the
Medicaid
cluster.
In
addition,
we
had
two
major
state
programs
that
were
tested
this
year,
where
the
public
school
capital
funding
lottery,
proceeds,
the
jcpc
programs
and
the
State
foster
care
benefits
programs.
D
We
issued
our
reports
on
each
major
federal
programs
in
accordance
with
the
federal
guidance
and
each
major
stroke
state
program,
in
accordance
with
the
federal
guidance
and
the
state
single
audit
implementation
Act,
we
noted
findings
in
these
areas
as
well,
mainly
the
one
was
by
March
31st
you're
required
to
submit
to
the
federal
government
the
single
audit
report,
obviously
with
the
delay
in
the
financial
statements
this
year.
That
was
not
you
could
not
do
that.
Therefore,
that's
automatically
a
finding,
because
you
are
not
in
agreement
with,
what's
called
the
uniform
guidance
circular.
D
So
therefore
that
was
reported,
and
that
is
also
an
instance
of
non-compliance,
because
you're
required
to
comply
with
that
federal
law.
So
two
significant
deficiencies
were
noted
over
the
state
programs.
The
one
was
also
the
filing
of
the
reports
with
the
federal
government,
because
the
state
brings
in
their
same
requirements
and
then,
in
addition,
there
were
some
final
construction
reports
in
the
public
school
capital
funding
program
that
were
submitted
late
to
the
required
by
the
program.
So
those
were
those
are
all
detailed.
D
The
road
is
going
to
be
in
2021
with
the
lease
implementation,
so
we
are
going
to
communicate
with
finance
whenever
we
do
anything
time,
we
go
to
training
under
Don's
gonna,
be
taining
GF
away
training
this
month,
that'd
be
a
topic
there
to
be
topic.
We're
doing
a
lot
of
our
presentations
is.
How
do
you
implement
that?
Because
it
is
gonna,
be
a
large
undertaking
the
implement
that
Gatsby
again
just
gathering
all
the
leases
that
the
county
may
have
and
looking
at
them
and
determining
how
they
need
to
be
reported.
D
Evaluating
inside
of
the
threats,
this
is
just
something
we
just
keep
everybody
aware
of,
especially
with
cybersecurity.
Nowadays
it
is,
you
know,
you
see
more
and
more
governments,
people
think
governments
aren't
prone
to
ransom
attacks,
but
I
can
tell
you
if
you
turn
on
the
news.
You
guys
see
there
in
the
headlines
all
the
time.
So
in
the
interest
of
protecting
the
county,
we
kind
of
throw
that
there
to
make
sure
that
you
guys
are
providing
the
support.
D
You
need,
whether
it's
within
finance
or
IT,
to
make
sure
that
all
of
your
security
risks
are
identified
in
or
are
being
evaluated
on
a
continual
basis.
We
also
bring
up
crowdfunding.
This
is
something
we're
seeing
growing
more
and
more,
don't
know.
We
talked
this
morning
at
the
Audit
Committee,
not
sure
that
it's
really
impacting
the
county
as
much
more.
D
We
see
more
at
school
district
levels,
but,
as
GoFundMe
pages
are
popping
up,
if
any
county
employee
is
setting
up
GoFundMe
pages
to
basically
fund
a
project
that
was
not
in
the
budget,
you
know
that's
something
that
you
all
would
want
to
have
a
policy
set
around
and
work
with
your
legal
staff
to
make
sure
that
you're
addressing
any
of
those
we
do
have
some
upcoming
modifications
to
the
single
audit.
This
year
the
federal
government
was
shut
down
for
a
while,
so
those
have
been
delayed.
D
It's
now
may
they
should
have
been
rolled
out
by
now,
but
there
will
impact
how
we
submit
the
data
collection
and
then
audit
findings
and
actually
there's
some
of
the
compliance
supplement
is
in
process
of
changing.
That
will
be
more
of
an
impact
on
auditors,
but
it
could
have
an
impact
that
you
would
see
different
kind
of
testing
being
done
based
on
some
of
the
programs.
A
G
E
G
D
D
You
know
above
100
thousand
if
we
lowered
that
down
to
50
thousand,
that
picked
up
a
tremendous
amount,
more
transactions
that
we
had
to
test,
and
we
went
into
some
areas
that
may
not
be
material
to
the
financial
statement,
but
they
brought
the
art
either
through
interviewing
of
county
employees.
Its
interviewing
of
some
of
you
all
or
through
reading
indictments
that
we
knew
where
areas
of
risk
and
that
we
had
to
address
such
as
P
cards.
P
cards
are
in
materially.
The
individual
balance
is
going
through.
D
G
In
spite
of
what's
going
on,
I
think,
what's
we
can't
lose
track
of
is
in
some
ways
doing
this.
Audit
brownie
was
a
perfect
storm.
We
had
a
new
financial
director,
we
had
four
or
five
people
to
leave
in
the
department
and
we
have
a
new
audit,
and
this
is
effort
started
in
North
Carolina
for
government.
G
So
I
think
when
you
look
at
where
would
come
from
and
what's
been
accomplished,
we've
done
great
and
what
makes
me
feel
a
lot.
You
know
better
to
some
were
calling
for
a
forensic
audit
before,
but
when
you
look
at
what
we've
gone
through,
plus
what
the
feds
are
doing
with
a
is,
we
know
where
we
are
in
Buncombe,
County,
I.
Think
at
this
point
and.
D
I
know
add
to
that
too,
so
our
audit
doesn't
just
touch
finance,
especially
the
single
audit
and
I
would
say
that
team
services
and
all
that
they
did
a
great
job
of
really
providing
information.
Timely
every
department
did,
but
to
your
point,
when
you
say
there
was
just
turnover
in
finance,
it
was
turnover
in
a
lot
of
the
other
departments
too,
that
we
normally
work
with
IT
HR.
Those
are
all
departments
we
work
with
on
a
normal
basis
throughout
the
audit,
so
even
preparing
the
schedule
federal
wards
in
the
past.
D
That
management
had
outsourced
that
sort
of
to
the
other,
the
old
accounting
firm,
which
is
not
really
the
best
practice.
You
should
supposed
to
be
done
internally,
so
you
know
them
just
to
prepare.
That
was
even
a
challenge,
so
I
commend
the
staff
of
what
they've
gone
through.
It
was
a
very
grueling
process,
I'm,
Donna
and
I've
spoken,
and
it's
probably
the
longest
and
most
detailed
audit
I
think
I've
had
to
go
through
just
the
additional
procedures.
D
It
just
to
your
point
was
a
perfect
storm
of
everything
kind
of
following
and
just
when
you
thought
you
were
done.
Something
else
came
out
or
something
else
happened
and
they
got
through
it,
so
I
commend
them
for
getting
through
it.
It
was
a
very
long
and
grueling
challenge
for
them,
and
we
had
several
phone
calls
throughout
the
process
with
the
audit
committee
to
keep
them
up
to
date
with
the
county
managers.
As
again,
even
there
was
turning
over
right.
So
we
came.
D
We
met
with
one
county
manager,
then
another
county
manager
until
we
finally
met
with
the
nuts
County
Manager.
So
typically,
you
wouldn't
see
that
in
audit
we
would
meet
with
the
county
manager
once
you
know,
go
through
the
front
interview
and
keep
them
off
the
date
of
the
audit,
but
that
would
be
it.
We
wouldn't
kind
of
meet
with
two
or
three
to
go
through
all
the
process
like
we
had
to
do
so,
a
lot
of
just
additional
work
for
us
and
for
the
finance
and
all
those
involved
in
the
audit.
This
year,
I.
A
Have
a
question
in
terms
of
in
terms
of
some
of
the
findings
that
you
have
in
terms
of
areas
that
you
describe
as
a
material
weaknesses
and
I
know
that
I
mean
I
know
you
don't
want
to
you
know
just
well.
Let
me
just
ask
a
question:
how
come
how
comes
some
of
those
issues
were
not
identified
in
previous
outside
audits?
Is
it
that
they
were
just
you
know?
Frankly,
they
were
just
missed
or
your
your
group
had
a
different,
maybe
view
than
others,
or
is
it
the
nature
of
that?
D
E
D
Know
they
just
evolve
into
material
weakness.
Others
were
issues
that
were
brought
up
through
the
indictment
which
we
then
went
in
dug
in
in
those
areas,
and
then
some
were
just
through
our
internal
control
process
and
because
we
knew
of
I'll
say
the
tone
at
the
top
and
management
override.
We
looked
at
controls
in
a
different
way.
Not
just
you
know,
did
somebody
check
the
box
says
they
should
have,
but
we
went
in
to
kind
of
ask
questions
like
did
you
check
the
box?
Were
you
know
and
we
did
a
lot
more
fraud
inquiries?
D
We
called
him
so
we
went
to
employees
and
I
think
because
of
what
everybody
was
going
through.
Employees
were
more
open
to
admit
if
there
was
a
mistake
made
or
say
yes,
that
we
could
improve
our
policy
there.
So
some
of
that
was
there.
So
it
was
a
combination
of
everything
coming
together.
I
think
that
really
changed
the
mindset
of
how
employees
saw
the
audit
and
not
as
an
inconvenience,
but
it
was
a
this-
is
a
helpful
process
and
let's
get
everything,
cleaned
up
and
move
forward.
So.
A
And
you
know,
and
if
some
of
them
are
new
things,
then
of
course
that's
no
reflection
on
past
audits,
but
I
just
you
know,
I
mean
some
things
from
water
under
the
bridge,
but
one
of
the
questions
that
I
get
asked
sometimes
that
I've
never
feel
like
I
have
an
answer
to
is
how
did
the
county
get
audits
in
the
past
that
that
did
not?
You
know
that
we're
clean
and
did
not
identify
any
of
these
issues
and
I
just
said
you
know.
My
answer
is
that's
a
that's
a
great
question.
D
And
just
without
really
going
into
looking
at
how
they
perform
their
audits,
the
details
of
how
they
performed
it,
we
did
review
their
work
papers
just
to
make
sure
that
they
didn't
work
to
substantiate
an
audit.
But
we
don't
go
into
the
details
of
like
what
were
their
materiality
thresholds
down
into
that
detail,
and
why
didn't
they
noticed
some
of
the
stuff
that
was
going
on.
So
it's
hard
for
me
to
say:
should
they
have
caught
it
I,
that's
not
a
something.
D
I
can
easily
answer
without
really
going
and
digging
and
doing
some
investigating
of
our
own
I
just
know
when
we
came
into
and
we
met
with
the
auto
committee-
everything
we
didn't
know
about
some
of
the
issues,
so
we
did
lower
our
scope,
plus
the
fact
that
myself
and
the
team
that
I
had
with
me
Casey
and
Chris.
We
audit
100%
governments
so
we're
more
we're
very
in
tuned
with
governments
how
they
operate.
D
What
we've
seen
in
other
governments,
you
know
there's
things
that
happen
here
that
obviously
we're
kind
of
making
sure
when
we
go
to
other
clients.
Now,
like
we're
looking
at
those
controls
in
there
and
they're
like,
why
are
you
looking
at
the
control
we're
like?
Well,
we
have
it.
We
know
it
happened.
Another
places.
Could
it
happen
here
and
we
don't
want
to
see
it
happen
there.
D
A
C
D
I
think
what
we're
trying
to
say
there
is
obviously
there's
been
issues
in
the
past,
in
that
we
want
to
make
sure
that
the
board
is
being
supplied
with
reports
in
a
timely
manner
and
that
the
deal
is
sufficient
for
you
all
to
have
the
time
to
read,
evaluate
and
make
the
decision
that
you
should
be
making
and
that
you
think,
is
in
the
best
interest
of
the
county
and
always
doing
a
on.
We
call
it
trust
but
verify
in
the
audit
world,
so
you
get
the
numbers.
D
You
may
question
have
questions
rather
than
just
getting
a
report
kind
of
giving
a
glance
and
rubber-stamping
it.
We
say
like
the
board,
should
really
be
involved
and
really
do
diligently.
Looking
at
any
reports
you
get,
and
in
order
for
you
to
do
that,
you
need
them
to
be
reported
to
you
on
a
timely
basis.
You
know
if
you're
handed
something
right
before
you
walk
into
a
meeting.
It
doesn't
always
necessarily
help
you
evaluate
or
if
it
does
say,
can
I
ask
questions
later.
A
D
But
I
think
one
thing
I
will
commend
you
all
one,
especially
the
audit
committee
and
some
of
those
members
and
Finance
was
sometimes
people
worried
more
about
speed
and
hitting
a
target
deadline,
and
we
had
those
discussions
throughout
the
process,
and
it
was
everybody
was
on
the
same
page
of
while
we
want
to
get
it
done
and
we
want
to
be
able
to
move
on
him
and
put
things
in
the
past.
We
want
to
make
sure
that
it's
done
accurately.
D
H
E
H
Also
in
committee
this
morning
we
talked
about
the
increased
time
it
took
to
the
audit.
So
if
you
would
mind
you
want
to
go
ahead
and
approve
the
time
it
took,
because
we
did
have
a
resolution
of
an
extension
from
LGC
that
ended
on
March.
They
told
us
we
have
until
April,
so
the
board
this
morning
took
the
action
they
extend
that
time
to
May
31st.
H
F
A
E
Thank
You,
chairman
newest
board,
I
think
this
has
been
a
good,
thorough
audit.
I
think
they've
done
a
great
job,
but
there's
one
thing
that
Jenn's
haven't
done.
I
think
you
need
to
look
at
what
has
been
presented
and
find
out
just
how
many
hours
that
has
gone
in
over
and
above
what
normally
has,
and
this
should
be
brought
back
to
the
indict
us
and
indictment
against
these
employees
to
recoup
that
money,
not
just
recoup
what
Yoon's
have
already
recouped,
but
these
hours
that
we've
heard
put
in
that's
a
tremendous
amount
of
money.
E
If
you
look
at
the
scale
and
I,
don't
think
it
needs
to
be
overlooked,
I
think
needs
being
included
into
the
recouping
of
you
money
or
the
taxpayers
money.
Not
your
money,
I
think.
That's,
probably
one
of
the
biggest
things
I
saw
in
this
audit
committee
today
is
2,700
hours.
That's
a
lot!
That's
a
lot
of
money
and
I
think
they've
done
a
good
job
anyway.
Thank
you
very
much
all
right.
Thank
you.
Cheering.
A
A
I
A
question
I
had
a
hard
time
here
and
a
little
bit
on
on
the
way
in
I
just
want
to
make
sure
that
just
want
to
hear
a
comment
from
either
either
staff
or
County
Manager
on
what
our
thoughts
are
moving
forward
and
in
preparing
for
the
next
audit
reviewing
and
learning
from
this
audit.
And
what
do
we
see
as
its
next
steps
and
you
know,
and
the
cost
I
mean
I'm
I'm,
not
really
surprised.
You
know
by
the
cost.
It's
pretty
extensive.
I
B
We
have
drafted
a
corrective
action
plan
to
deal
with
the
findings
from
this
audit.
Some
of
those
are
one-time
issues.
A
lot
of
those
have
been
taken
are
being
addressed
through
workday,
so
they're
already
fixed
other
ones.
We
are
working
with
other
departments
to
figure
out
schedules
for
reconciliations
and
that
sort
of
thing,
so
those
issues
will
all
be
taken
care
of.
As
we
move
into
the
next
auto
cycle,
we
will
have
a
planning
session
with
Bill
Casey
Terry
autumn
and
I,
and
we
will
sit
down.
B
I
I
B
Know
your
systems
only
as
good
as
as
you
set
it
up
to
be
Ryan
right
now
we
are,
you
know
every
day
where
we're
doing
things
and
we're
like
well.
Maybe
there
should
be
have
a
different
approval
or
an
additional
approval,
so
we're
still
going
through
some
of
that
and
and
tweaking
it,
but
it's
a
very
good
system
to
handle
or
workflows
to
make
sure
that
we're
getting
sign
offs
on
invoices
and
expense
reports
and
time
cards
and
all
those
sorts
of
things
those
are
in
place
and
those
are
working
really
well.
B
If
we
come
across
an
issue
we'll
fix
it,
but
for
now
I
think
workdays
doing
a
really
good
job,
but
no
system
is
going
to
be
100%.
Perfect
no
system
is
going
to
catch
everything,
I
mean
if
somebody
really
wants
to
do
something.
They'll
try
and
you
know
we'll
just
do
our
best
to
put
up
roadblocks
to
stop
them
from
doing
it.
So.
I
I
think
this
will
be
my
last
comment
in
the
next,
like
the
next
quarterly
update
that
we
have
from
from
dawn,
or
maybe
we
could
maybe
you
kind
of
share
with.
Not
necessarily
you
know
everything,
but
maybe
it's
just
some
of
the
30,000
foot
view
on
some
of
the
things
that
you're
seeing
and
that's
being
corrected,
and
you
know
what
makes
sense
moving
forward.
Yeah.
B
I
A
A
J
Pryor
I
want
to
thank
our
staff
because
it's
not
been
a
very
I
want
to
thank
the
staff
because
it
hasn't
been
a
very
easy
thing
for
them
to
go
through
the
audit.
The
whole
audit
committee
putting
it
together
the
people
that
came
in
and
did
decide
it
and
and
had
to
take
all
this
extra
time
and
I
have
to
say
one
thing
and
Jerry
said
just
a
minute
ago
that
it's
not
the
County
taxpayers.
This
should
be
paying
this
the
bill.
J
It
is
the
people
that
cost
the
bill,
and
you
know
if
we
can
figure
out
a
way
to
recoup
some
of
the
money
to
go
back
into
the
audits,
plus
our
staff.
Look
at
the
time
that
they've
spent
on
all
of
this
because
of
what
we
went
through
far
as
legalities,
with
three
different
people
in
federal
court
and
the
whole
package.
J
It's
a
cleanup,
you
know
I've
had
a
hard
time
doing
it,
but
thank
you
for
what
you
all
have
done
and
that's
the
one
thing
that
I
can
say
you
know
I
was
on
out
of
committee
originally
but
understands
some
stuff
about
it,
but
don't
have
a
whole
lot
to
save
it.
You
know
Averell.
Is
she
stepped
into
well
she's
number
four
for
me
since
I've
been
here,
so
she
stepped
into
something
not
too
long
ago.
J
That
has
not
been
too
good
so
far
and
she's
got
a
ways
to
go
to
to
to
try
to
make
it
work
for
all
of
us,
so
I
think
I
love
you
for
doing
what
you're
trying
to
do.
That's
the
main
thing
you
know
our
well
won't
be
perfect
is
thought
it.
The
new
audit
committee
gonna
be
perfect,
probably
not
and
you're
right.
They
will
be
things
that
slide
through
and
you
know,
and
if
somebody
figures
out
how
to
do
it,
they
will
do
it
so,
but
thank
you
all
for
trying.
Thank
you.
A
Sure
and
I
also
would
just
like
to
thank
the
audit
committee
members
and
the
all
the
folks
who
worked
on
preparing
the
audit.
You
know
it's
it's
it's
not
like.
We
want
to
see
that
there
are
different
issues
that
to
be
worked
on,
but
we
know
that
there
are
so
the
Pope
purpose.
I
think
that
we
see
in
the
audit
is
to
identify
those
and
to
make
sure
we
have
a
good
approach
to
to
addressing
them.
So
I
think
that's
what
that's
what
this
is
all
about.