HomeMy WebLinkAbout2016-09-19-minutes-state-auditor-exit-financial-audit2016-09-19 MINUTES 1
COMMISSIONERS' MINUTES
KITTITAS COUNTY, WASHINGTON
COMMISSIONER’S CONFERENCE ROOM
SPECIAL MEETING
MONDAY 1:00 P.M. SEPTEMBER 19, 2016
Board members present: Chairman Obie O’Brien; Vice-Chairman, Paul
Jewell & Commissioner Laura Osiadacz.
Others: Mandy Buchholz, Deputy Clerk of the Board; Mandy Wilson,
Audit Lead; Ann Strand, Audit Manager; Judy Pless, Budget & Finance
Manager; Brett Wachsmith, Treasurer; and one member of the public.
SPECIAL MEETING STATE AUDITOR COMMISSIONERS
At 1:00 p.m. Chairman O’Brien opened a Special Meeting with
representatives from the Washington State Auditor’s office to go
over the Exit Financial and Federal single audit that was conducted
on Kittitas County for the period January 1, 2015 through December
31, 2015.
Ann Strand, Audit Manager provided handouts and reviewed their
agenda for the Exit Conference.
Mandy Wilson, Assistant Audit Manager stated that the results they
will go over are from the County’s Financial and Federal Audit. She
explained that the Accountability Audit will be conducted soon but
most importantly she wanted to highlight that the County has a clean
audit/no findings.
Ann Strand, Audit Manager explained that this was the first year of
uniform guidance which had a significant amount of changes and
impacts to Counties. She stated that Kittitas County had no
significant findings. She provided & reviewed a Management Letter
and highlighted that it is recommended that County Management
improve controls over financial reporting.
Mandy Wilson, Assistant Audit Manager reviewed a draft summary of
the Auditor’s results and noted that the Highway Planning and
Construction was selected as a major program in their audit of
compliance in accordance with the Uniform Guidance. She stated that
the dollar threshold used to distinguish between Type A and Type B
programs, as prescribed by the Uniform Guidance, as $750,000.00,
noting that the County qualified as a low-risk auditee under the
Uniform Guidance. Ms. Wilson reviewed the report on compliance for
each major Federal program and stated that it is their opinion the
County complied, in all material respects, with the types of
compliance requirements that could have a direct and material effect
on each of its major Federal programs for the year ended December
2016-09-19 MINUTES 2
31, 2015. Ms. Wilson reviewed their report on the County’s financial
statements and explained that it’s their opinion the financial
statements present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type
activities, each major fund and the aggregate remaining fund
information of Kittitas County, as of December 31, 2015, and
respective changes in financial position and, where applicable, cash
flows thereof, and the respective budgetary comparison for the
General Fund and County Road Fund funds, for the year ended in
accordance with accounting principles generally accepted in the
United States of America. She thanked the Board for allowing the
County staff to give the State Auditor’s access to electronic
records as it helped cut down on time since they could access
records electronically instead of physically having to retrieve them
from each department.
LETTER WA.STATE AUDITORS OFFICE AUDITOR
Commissioner Jewell moved to authorize Chair signature on a letter
from the Washington State Auditor’s Office regarding an Amendment to
engagement letter dated originally dated July 18, 2016, noting the
revised estimate is $33,715.00 (original estimate of $31,665.00).
Commissioner Osiadacz seconded. Motion carried 3-0.
LETTER COUNTY/ST. AUDITORS OFFICE AUDITOR
Commissioner Jewell moved to approve and authorize the Chair to sign
a letter to the Washington State Auditor’s office, relating to the
audit of Kittitas County from January 1, 2015 through December 31,
2015. Commissioner Jewell seconded. Motion carried 3-0
Meeting adjourned at 1:30 p .m.
KITTITAS COUNTY COMMISSIONERS
DEPUTY CLERK OF THE BOARD KITTITAS COUNTY, WASHINGTON
Mandy Buchholz Obie O’Brien, Chairman